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"concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets",
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"concept": "ifrs-full:PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities",
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"entity": "scheme:74370089ATTSNBXJVT29",
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"f5466": {
"value": "BIOHIT",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"f5497": {
"value": "Biohit Oyj",
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"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"f5498": {
"value": "Finnish",
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"entity": "scheme:74370089ATTSNBXJVT29",
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}
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"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-8-1": {
"value": "manufactures that bindacetaldehyde, diagnostic products and systems for diagnostic analysis forthe use of research institutions, healthcare and industry. The parent",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"value": "Helsinki, Finland",
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"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"f5523": {
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"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f5524": {
"value": "Finland",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f5526": {
"value": "Biohit Oyj",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-11-1": {
"value": "These financial statements have been prepared in accordance with theInternational Financial Reporting Standards (IFRS) endorsed by theEuropean Union. The IAS and IFRS standards that were valid on 31December 2022 have been followed, as well as SIC and IFRIC interpreta-tions. The IFRS refer to standards and interpretations thereof approvedfor application in the EU in compliance with the proceedings stipulatedin Regulation (EC) 1606/2002, as referred to in the Finnish AccountingAct and subsequent regulations. The notes to the consolidated financialstatements also comply with Finnish accounting and corporate legislation.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-13-1": {
"value": "The consolidated financial statements have been prepared in compli-ance with the principle of operational continuity. Despite its loss-makingfinancial periods, the company has succeeded in keeping its workingcapital at a good level and the company believes that it is sufficient tocover the next 12 months of operations. The company is not dependenton external financing to guarantee operational continuity. In the assess-ment of the company\u2019s senior management, the company\u2019s capacity tocontinue operating is good, and there are no foreseeable events or con-ditions that could occur individually or in combination to give majorcause to doubt the company\u2019s ability to continue operating.The consolidated financial statements have been prepared on the basisof acquisition cost with the exception of equity investments recognisedat fair value through other comprehensive income and financial assetsand liabilities recognised at fair value through profit or loss. The financialstatements are presented in thousands of euros. The figures presentedin the financial statements are rounded from precise figures, so thecombined total of individual figures may differ from the total sum pre-sented. Indicators have been calculated using precise values.The preparation of IFRS-compliant financial statements requires theGroup management to make certain estimations and judgments whenapplying the Group\u2019s accounting policies. Information on judgementsthat the management has made when applying the Group\u2019s accounting2.2 ACCOUNTING PRINCIPLESAccounting principles principles and that have the most significant effect on the figures pre-sented in the financial statements are presented under \u201cAccountingpolicies calling for judgements by the management and key sources ofestimation uncertainty\u201d.Presentation methodThe Group\u2019s income statement is presented as a single calculation inwhich the share of the income accounted for by the Group\u2019s ongoingoperations is presented first and income due to discontinued operationsis then presented on a single line. In the 2021 and 2022 financial periodsBiohit had no discontinued operation to present. Translating items denominated in foreign currenciesThe profit and financial position of the Group\u2019s units are measured inthe currency of the main operating region of the unit in question. TheConsolidation principlesThe consolidated financial statements include the parent company, BiohitOyj, and all its subsidiaries. Subsidiaries are companies over which theGroup exercises control. The Group has a controlling interest in a companyif, by being involved in the company, it is exposed to fluctuating returnsor is entitled to such \ufb02uctuating returns and it is able to influence thesereturns by exercising its control over the company.Mutual shareholdings of Group companies have been eliminated usingthe acquisition cost model. Acquisition costs include transferred assetsat fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from themoment that the Group gains control over them and divested subsidiariesare consolidated until this control ends. All internal Group businesstransactions, receivables, liabilities, unrealised profits and internal profitdistribution are eliminated when preparing the consolidated financialstatements. Unrealised losses are not eliminated if the loss resultsfrom impairment. The distribution of profits for the financial period toSubsidiariesSubsidiaries are consolidated into the financial statements from themoment that the Group gains control over them until this control ends.The consolidated financial statements have been prepared using theacquisition-cost method. The Group\u2019s share of assets, liabilities andcontingent liabilities on the date of acquisition is recognised at fair val-ue and the amount in excess of the fair-value acquisition cost is rec-ognised as goodwill. If the acquisition cost of a subsidiary is less thanthe value of the net assets on the date of acquisition, the difference isrecognised in the income statement. Internal Group business transac-tions, receivables, liabilities and unrealised profits from internal salesare eliminated in the consolidated financial statements. Unrealised lossesare also eliminated unless an internal business transaction demon-strates that an asset has become impaired. The share of a subsidiaryowned by minority interest-holders is presented in the consolidatedbalance sheet under equity, separately from shareholders\u2019 equity. Theaccounting principles applied by subsidiaries have been adapted to cor-respond to the Group\u2019s principles. On 31 December 2022, the companyhad no goodwill on its balance sheet.the parent company\u2019s owners and minority interest-holders is presented inthe income statement, and the minority interest-holders\u2019 share of equityis presented as a separate item in the balance sheet under equity. Theminority interest-holders\u2019 share of accumulated losses is recognised inthe consolidated financial statements up to the amount of the invest-ment. The Group has no associated companies or minority shareholders.Revenue recognitionThe Group applies IFRS 15 Revenue from contracts with customers.The new standard establishes a five-step model for recognizing revenuefrom contracts with customers.Revenue is recognised on a gross basis, as Biohit acts as a principaltowards customers. The transaction price is estimated separately foreach contract at the amount of consideration that Biohit is expectedto be entitled to in exchange of the goods or services transferred. Thedetermination of the transaction price is normally straightforward, asBiohit\u2019s contracts include no variable consideration such as retrospectivediscounts. Biohit applies the practical expedient and therefore does notrecognise a significant financing component, i.e. does not adjust thepromised consideration for time value of money when the time betweenthe delivery of the promised good or service to the customer and thepayment by the customer is less than one year.Revenue for each good or service as well as royalty from license-basedbusiness is recognised as a distinct performance obligation, as thoseare separately identifiable and Biohit\u2019s customers can benefit fromthem individually. Revenue from goods sold is recognised at a point oftime when control over them is transferred to the customer in accor-dance with the commercial terms of delivery, i.e. when the goods leavethe warehouse in accordance with \u201cex-works\u201d.Biohit also has licensing agreement, in which Biohit fulfills the perfor-mance obligation at one point in time. In that case, the sales revenue isrecorded in full when the license is granted to the customer. The consid-Business segmentsBiohit\u2019s product portfolio consists of diagnostic tests, analysis systems,products that bind carcinogenic acetaldehyde into harmless compounds,monoclonal antibodies and service laboratory operations. The companyclassifies its entire product and service portfolio into one segment.Segment information is provided to the most senior operative deci-sion-making body as part of internal reporting in a consistent manner.The Group\u2019s Management Team is the most senior operative decision-making body. It is responsible for allocating resources to businesssegments.consolidated financial statements are presented in euro, which is thefunctional and presentation currency of the Group\u2019s parent company.Foreign currency business transactions are recorded in the functionalcurrency at the exchange rate on the date of transaction. Monetaryreceivables and liabilities are translated at the exchange rate on theclosing date of the financial period. Non-monetary foreign currencyitems have been translated into the functional currency at the exchangerates on the transaction date. Any exchange differences arising fromtranslation are recognised in the income statement. Any exchangedifferences arising from the translation of accounts receivable andaccounts payable within the Group are recognised as financial items,while corresponding external items are treated as sales or purchaseadjustment items. The income statements of foreign subsidiaries havebeen translated into euro at the average exchange rate for the financialperiod and the balance sheets have been translated at the exchangerate on the closing date of the financial period. The exchange differenceresulting from translating income statement items using the averageexchange rate and balance sheet items at the exchange rate on theclosing date of the financial period has been recognised as a separateitem under translation differences in equity. Exchange differences frommonetary items calculated as net investments made in foreign sub-sidiaries are recognised as translation differences.eration is then variable up to the extent that it is highly probable that asignificant reversal in the amount of cumulative revenue recognised willnot occur when the uncertainty is subsequently resolved. Biohit valuesthe variable consideration as an expected value that corresponds to thesum of the amounts weighted by probabilities. The variable amount ofmoney is based on the management\u2019s estimate of the annual paymentsthat Biohit will likely receive.For laboratory services, Biohit considers that control is transferredto the customer when the results of an analysis are delivered to thecustomer, and revenue is recognised at a point of time. Revenue fromlicence-based contracts is recognised based on a so-called subsequentsale, i.e. on the basis of revenue generated from the sales of the licencedgoods by the customer or on the basis of the number of goods sold.Where Biohit is unable to receive from the customer the informationregarding the amount of sales or the number of goods sold that formsthe basis for royalty income, royalty income is estimated based on his-torical data. In the financial year 2020, royalty income is based on infor-mation submitted by the customers.Biohit has a contractual obligation to withdraw defective goods fromthe market and replace them with new products without a separatecompensation. Costs relating to the withdrawal are accounted for inaccordance with IAS 37 Provisions, contingent liabilities and contingentassets. The amount of costs relating to goods withdrawn has not beenmaterial in Biohit\u2019s business.Biohit recognises a contract asset when the right to a considerationis not unconditional. The asset is recognised within sales receivableswhen the right to a consideration is unconditional, i.e. when only passageof time is required before payment of the consideration is due. A contractliability is recognised for payments received from customers for whichno goods or services have yet been delivered by Biohit.Biohit has not incurred any significant costs to obtain the contracts,such as sales commissions. Biohit applies a practical expedient andrecognises the incremental costs of obtaining a contract as an expenseas incurred, if the amortisation period for the related asset would beone year or less. Biohit applies the practical expedient and does not disclose informationabout partly or completely unsatisfied performance obligations thatrelate to contracts with a duration one year or less. Biohit\u2019s contractswith a duration of more than one year consist of distribution agree-ments that are framework contracts by nature and do not meet thecriteria in IFRS 15 for the existence of a contract without specificpurchase orders for quantities to be delivered. In this case, future salesrelating to distribution agreements are not accounted for as unsatisfiedperformance obligations, and no transaction price is allocated to them.Public grantsPublic grants are recognized according to the IAS20-standard.Public grants are recognized as fair value when it reasonably certainthat they will be granted and that the company fulfils the requirementsfor them. Public grants are accrued and recognised in the profit andloss statement for the financial period in which the right to receive thegrant is fulfilled based on actual costs. Product development grants e.g., Business Finland, are recognizes asOther operating income. Cost support e.g. The State Treasury\u2019s busi-ness cost support is recognized as Other operating costs deductibles.IFRS 16 LeasesBiohit implemented IFRS 16 for the first time for the reporting periodbeginning on 1 January 2019. It will result in almost all leases beingrecognised on the balance sheet by lessee as the distinction betweenoperating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (theright to use the leased item) and a lease liability to pay rentals. Thestandard includes optional recognition exemptions for short-term leases(12 months or less) and leases for which the underlying asset is of lowvalue. Biohit has decided to apply the optional exemptions and recog-nises these expenses as straight-line basis over the period of the lease.The most significant impact of adopting the standard was that Biohitrecognises new liabilities and right-of-use assets, relating to officepremises and company cars from existing lease contracts.According to IFRS 16 -standard, the lessee\u2019s lease period is the periodduring which the lease cannot be terminated. Also, a potential extensionor termination option should be considered, if the use of such option isestimated to be reasonable certain. The lease term for ongoing contractsis based on estimate by Biohit\u2019s management. Management regularlyestimates the length of those leases.The lessee should value the lease agreement by discounting the futurelease payments to the present value at the inception of the contract.The internal interest rate implicit in the lease is not easily availablewhich is why the future minimum lease payments are discounted usingBiohit\u2019s incremental borrowing rate. According to the standard, theincremental borrowing rate is defined as the interest that the lesseewould have to pay when borrowing for a similar term and with similarsecurity to obtain an asset of an equivalent value to the right-of-useasset in similar economic environment. Biohit has determined the incre-Property, plant and equipmentProperty, plant and equipment are recognised at original acquisitioncost, less accumulated depreciation and impairments. Acquisition costincludes the direct costs arising from acquisition. Costs that arise sub-sequently are included in the book value of the asset or recognisedas separate assets only if it is likely that the future financial benefitassociated with the asset will benefit the Group and the acquisition costof the asset can be reliably determined. Other repair and maintenancecosts are recognised through profit or loss in the period during whichthey have materialised.Straight-line depreciation is applied to assets according to the estimateduseful life. No depreciation is made on land. The estimated useful livesare as follows:Machinery and equipment: 3\u201310 yearsThe residual value and the useful life of assets are checked in everyfinancial statement and, if necessary, adjusted to represent changesthat have occurred in the expectations of financial benefit. Sales gainsand losses accumulated from the disposal or transfer of tangible fixedassets are included in other operating income or expenses.Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when recognizing sales revenuefrom customer contracts that include a variable amount of money. Thevariable amount of money is based on the management\u2019s estimate ofthe annual payments that Biohit will likely receive. The managementuses the customer\u2019s previous payment behavior as the basis for theestimate. mental borrowing rate for leases based on the debt based financingoffers received from the 3rd party. Biohit has applied a single discountrate to a portfolio of leases with similar characteristics.The depreciation periods are as follows:Patents: 4\u201310 yearsIT software: 3 yearsOther intangible assets: 5\u201310 yearsOther intangible assetsIntangible assets are only entered in the balance sheet if the acquisitioncost of the asset can be reliably determined and if it is likely that theexpected financial benefit from the asset will benefit the company. Otherintangible assets with a limited useful life are entered in the balancesheet at original acquisition cost, and costs are booked in the incomestatement based on straight-line depreciation over the course of theknown or estimated useful life of the asset. The Group has no intangibleassets with indefinite useful lives.Inventories Inventories are measured at acquisition cost or net realisable value,whichever is lower. The acquisition cost is determined using the FIFOmethod. The acquisition cost for finished and unfinished products con-sists of raw materials, direct labour costs, other direct costs, and theappropriate share of manufacturing-related variable overheads andfixed overheads at a normal level of operations. The net realisable valueis the estimated selling price in the ordinary course of business, lessthe estimated costs for completing the product and costs related tosales.Share-based paymentsIn the future the Group might have incentive plans where paymentsare made in the form of equity instruments. The benefits granted underthe plans are recognised at fair value on the date on which they weregranted and entered as costs evenly throughout the period duringwhich they were earned. The effect of the plans on profit or loss is pre-sented under costs of employee benefits.The cost determined on the date on which the options were granted isbased on the Group\u2019s estimate of the number of options for which rightsare presumed to arise at the end of the incentive-earning period. TheProvisionsA provision is entered when the Group has, due to a past event, a legalor factual obligation, and the obligation is likely to materialise and thesum of the obligation can be reliably estimated. The amount to berecognised as a provision corresponds to the best estimate of the costsrequired to meet existing obligations on the closing date of the financialperiod. If the time value of money has a material impact, the amount ofthe provision is recognised as the present value of anticipated expenses.Taxes based on taxable income for the period and deferred taxesThe tax expense in the income statement consists of the current taxexpense and deferred tax. The amount of tax based on the taxable profitfor the period is calculated from the taxable profit based on the appli-cable tax rate in each country. The tax is adjusted by possible taxesrelated to previous periods. Deferred taxes are calculated from all tem-porary differences between the book value and tax base. The biggesttemporary differences arise from the depreciation of property, plantand equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairmentor for the undistributed profits of subsidiaries if the temporary differenceis not likely to dissolve in the foreseeable future.Deferred tax is calculated using the tax rates enacted by the balancesheet date. Deferred tax assets are recognised to the amount for whichit is likely that taxable profit will be generated in the future againstwhich the temporary difference can be utilised.Financial AssetsGroup\u2019s financial assets are classified in the following measurementcategories: amortized cost, fair value through other comprehensiveincome and fair value through profit or loss. The classification dependson used business model for managing the financial assets and the con-tractual terms of the cash flows. Assets are classified as current assets,except for maturities over 12 months after balance sheet date, whichare classified as non-current assets. Purchases and sales of financialassets are recognised on the settlement date. Financial assets arederecognised when the rights to receive cash flows from the invest-ments have expired or have been transferred and the Group has trans-ferred substantially all risks and rewards of ownership.Amortized cost category consists of cash and cash equivalents, tradereceivables and loan receivables where the business model is to holdthe asset to collect the contractual cash \ufb02ows. Financial assets recognisedat amortized cost are valued using the effective interest method.Assets at fair value through profit or loss consist of interest or equityfunds or investments into listed bonds. All gains or losses of fair valuechanges investments in the category is included in financial income andexpenses. Assets at fair value fair value through other comprehensive incomeconsist from equity investments to unlisted Genetic Analysis AS shares.All fair value changes in this category are recognised in equity and anypotential future gain or loss from sale of assets will lead to transferbetween equity to retained earnings without impact to the profit andloss statement. Dividends from equity investments are recognised atprofit and loss statement. Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and mea-sured at fair value net of transaction cost at settlement date. Financialliabilities are subsequently measured at amortized cost using theeffective interest method. Financial liabilities at amortized cost consistfrom loans from financial institutions. Financial liabilities are includedin non-current liabilities, except for items with maturities less than 12months after the balance sheet date, which are included in currentliabilities. A financial liability is derecognised when the related obli-gation is discharged, cancelled or expires. The group does not have anyderivative liabilities.The fair values of other interest-bearing liabilities at amortized costare determined by using the discounted cash flow method employingmarket interest rates at the balance sheet date.ImpairmentThe credit loss is recognised based on individual assessment ofreceivable. The simplified expected credit loss model is applied fortrade receivables. The impairment process is based on historical creditloss experience combined with current conditions and forward lookingmacroeconomic analysis.Realised loss levels are adjusted based on history, so that they repre-sent the current and future information and macroeconomic factors,that in\ufb02uence the customers ability to make the payments for receiv-ables. Financial items based on trade receivables and contracts arerecognised off the balance sheet as final credit loss., when it is notplausible to expect to receive payment e.g. in the process of bankruptcy.The impairment or credit loss is recognised in the consolidated state-ment of income within other expenses.Maturity analyses for trade receivables, movement in allowance accountand general provisioning matrix is presented at note 2.26 under sectioncredit risk. The Other financial assets at amortized cost consist fromcash at banks. Accounting policies calling for judgements by the management and key sources of estimation uncertaintyWhen preparing the financial statements, the management must makeassessments and assumptions concerning the future, and the outcomemay deviate considerably from the original assessments and assump-tions. In addition, discretion must be used in applying the accountingpolicies. Although the estimates are based on the most recent informa-tion available, the realised values may differ from these estimates. Themost important areas in which estimates, and discretion are used aredescribed below.Impairment testingThe Group conducts impairment tests as required on intangible assets.It also assesses any indication of impairment in accordance with theaforementioned accounting policies. The recoverable amounts ofcash-generating units are measured on the basis of value-in-use calcula-tions. Preparing these calculations requires the use of estimates.Revenue recognisation of license agreementsIf the consideration of the license agreements includes a variableamount of money, Biohit values the amount of money as an expectedvalue, which corresponds to the sum of the amounts of money weightedby probabilities. The variable amount of money is based on the manage-ment\u2019s estimate of the annual payments that Biohit will likely receive.2.3 REVENUE AND SEGMENT INFORMATIONThe company\u2019s product portfolio consists of diagnostic tests, products thatbind acetaldehyde and monoclonal antibodies. The company classifiesits entire product portfolio into one segment. REVENUE BY MARKET AREA\u20ac 1,000 2022 2021Finland 235 238Europe, Other 4,591 4,286North and South America 274 282Asia 4,731 3,614Other Countries 1,121 941Revenue from contracts with customers total 10,951 9,361Deferred tax assetsDeferred tax assets for unused tax losses and temporary differences inregard to recognised deferred tax assets are estimated by the Groupat least once per year to determined the likelihood of the company inquestion generating sufficient taxable income before the unused taxlosses expire.Other liabilities Biohit uses judgement when evaluating the size of the expense provi-sion for the subsidiary Biohit Healthcare S.r.l. The expense provisionis based on the compensation demanded by the Italian state fromsuppliers of medical equipment for the budget overruns of the Italianadministrative regions in 2015-19. There is uncertainty about the sizeof the actual cost effect, but since the counterparty is the Italian state,the provision has been recorded in full under other liabilities and toreduce turnover.Measurement of assets at fair value fair value through other comprehensive income where senior managers\u2019 judgement is requiredAfter being listed on 1.10.2021 the Genetic Analysis AS share price isbased on the stock quote, and as follows does not require the seniormanagers\u2019 judgement anymore. Before being listed, the input data forthe valuation of Genetic Analysis AS consisted of transactions involvingthe company\u2019s shares on market terms between third parties. If therewere no third-party transactions the assessment was based on thediscounted cash-flow model based on the budgets by the managementof Genetic Analysis AS.The majority of Biohit\u2019s revenue is generated from distributor agree-ments for diagnostic products. Biohit\u2019s customers, i.e. the distributors,buy and resell the products. Biohit has no post-sales rights or obli-gations relating to the control over the products, except for a right ofreturn relating to some distribution agreements. The goods that aresold include several various tests for diagnostics of diseases in the gas-trointestinal tract, such as celiac quick test, lactose intolerance test,Vitamin D test, GastroPanel\u00ae test for the first-line diagnosis of dyspepsiameasured on simple blood test. Furthermore, the product portfolioincludes Acetium\u00ae lozenge and Acetium capsule, which are acetalde-hyde-binding products sold under the trademark Acetium. In licencing agreements, Biohit transfers licensed immaterial rights toa customer, and the customer both produces and sells the products.Licencing agreements cover both diagnostic products and Acetiumproducts. Biohit also has contracts that include both a distribution agreement anda licensing agreement. In this case, Biohit sells to the customer finishedproducts and raw materials needed for production and, in addition,receives a royalty fee based on the sale of the product. Revenue fromthe sale of finished products, raw materials and royalty income fromlicences are recognised as separate performance obligations. In thecase of the licensing agreement, Biohit fulfills the performance obli-gation at one point in time. In that case, the sales revenue is recordedin full when the licence is granted to the customer. The consideration isthen variable up to the extent that it is highly probable that a signifi-cant reversal in the amount of cumulative revenue recognised will notoccur when the uncertainty is subsequently resolved. Biohit valuesthe variable consideration as an expected value that corresponds to thesum of the amounts weighted by probabilities. The variable amount ofmoney is based on the management\u2019s estimate of the annual paymentsthat Biohit will likely receive. Sales to one of the most important customers is presented in note 2.27(Related party transactions) Contract assets and liabilities: Biohit recognises revenue at a point of time when goods and servicesare delivered. The payment terms in Biohit\u2019s contracts with customersvary from a payment to be made one month in advance to paymentin 60 days. A contract liability is recognised for payments received where the goodsor services have not yet been delivered. This is the case, among others,with countries outside Europe, where as a result of a higher credit riskrelating to customers, an advance payment is received, on the average, onemonth before the delivery of the goods. The timing difference betweenthe receipt of the advance payment by Biohit and the delivery of theproducts or the results of a service does not exceed one year. \u20ac 1,000 31 Dec 2022 31 Dec 2021Contract Assets 1,200 -Trade receivables 1,140 2,260Contract assets and receivables total 2,340 2,260\u20ac 1,000 31 Dec 2022 31 Dec 2021Contract liabilities 104 50Contract liabilities / total 104 50The items included in contract liabilities at the beginning of the periodhave been recognised as revenue during the financial year.2.5 OTHER OPERATING INCOME \u20ac 1,000 2022 2021Subsidies 294 238Capital gain from property, plant and equipment - 20Others 5 -Total 299 2582.8 OTHER OPERATING EXPENCES\u20ac 1,000 2022 2021Travel expenses and other personnel expenses 212 203Rents and maintenance expenses 139 107Sales and marketing expenses 448 511Other external services 1,008 1,242Other operating expenses 376 151Total 2,184 2,215Average number of Group employees in the financial period2022 2021Group total 45 44Details of the employment benefits enjoyed by senior managersare presented in note 2.27 (Related-party transactions). Other operating expenses include research and development expensesof EUR 1,238 thousand (EUR 1,219 thousand). 2.7 EXPENSES ARISING FROM EMPLOYMENT BENEFITS\u20ac 1,000 2022 2021Salaries 3,083 2,916Pension expenses \u2013 defined-contribution plans 441 431Options and share bonuses realised and paid in shares 199 17Other personnel expenses 94 86Total 3,817 3,4502.9 AUDITORS\u2019 FEES\u20ac 1,000 2022 2021Companies belonging to the PricewaterhouseCoopers chainAuditors' fees 59 54Other services66 60Total fees paid to the auditor 125 1142.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2022 2021Intangible assets 106 1,626Right-of-use assets 269 258Plant and equipment105 105Total 481 1,9882.11 FINANCIAL INCOME AND EXPENSES\u20ac 1,000 2022 2021Financial incomeExchange rate gains from financial assetsand liabilities 20 25Net loss on investments recognised at fair value through profit or loss 69 69Other financial income 3 114Total 92 209Financial expensesInterest expenses on financial liabilitiesNet loss on investments recognised at fair value through profit or loss -34 -9Exchange rate losses from financial assetsand liabilities -29 -2Other financial expences -289 -23Total -352 -33Total financial income and expenses -260 175Other financial expences mainly consists of impairment of investments.2.12 INCOME TAXESDirect taxes\u20ac 1,000 2022 2021Tax based on taxable income for the financial period -77 -64Withholding tax liabilities-204 -131Change in deferred taxes 14 -1Total Direct taxes -267 -195Reconciliation of tax expenses on the income statement\u20ac 1,000 2022 2021Profit before taxes 868 -1,305Consolidated income taxes at Group\u2019s domestic tax rate (20%) -174 261Impact of different tax rates offoreign subsidiaries 3 2Non-deductible expenses -81 -0 Tax-exempt income 0 14Non-creditable withholding taxes -204 -131Effect of deferred tax assets not recognised 189 -341Taxes on the income statement -267 -195The group has depreciation expenses that have been entered inaccounting but not in taxation. Of these, no deferred tax assets havebeen recorded.2.13 EARNINGS PER SHAREUndiluted earnings per share are calculated by dividing the profitattributable to shareholders of the parent company in the financialperiod by the weighted average number of shares in circulation duringthe financial period.2022 2021Profit for the period attributable to the owners of the parent company(EUR thousand) 601 -1,500Average number of shares. undiluted 15,045,593 15,045,593Average number of shares. diluted 15,065,486 15,045,593Earnings per share. undiluted (EUR) 0.04 -0.10Earnings per share. diluted (EUR) 0.04 -0.102.14 INTANGIBLE ASSETS2022Intangible\u20ac 1,000 rights TotalAcquisition cost 1 January 2022 8,986 8,986Increases 11 11Acquisition cost 31 December 20228,997 8,997Accumulated depreciation and impairment1 January 2022 -8,849 -8,849Depreciation -106 -106Accumulated depreciation and impairment 31 December 2022 -8,955 -8,955Book value 1 January 2022 137 137Book value 31 December 2022 41 412021Intangible\u20ac 1,000 rights TotalAcquisition cost 1 January 2021 8,986 8,986Acquisition cost 31 December 2021 8,986 8,986Accumulated depreciation and impairment 1 January 2021 -7,223 -7,223Depreciation -1,626 -1,626Accumulated depreciation and impairment 31 December 2021 -8,849 -8,849Book value 1 January 2021 1,763 1,763Book value 31 December 2021 137 137Intangible rights consist of patents.2.15 TANGIBLE ASSETS2022Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2022 917 1,733 2,650Increases 904 44 948Acquisition cost 31 December 20221,820 1,777 3,598Accumulated depreciation and impairment 1 January 2022 -698 -1,532 -2,230Depreciation -269 -105 -375Accumulated depreciation and impairment 31 December 2022 -967 -1,637 -2,604Book value 1 January 2022 219 201 420Book value 31 December 2022 853 140 9932021Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2021 811 1,697 2,508Increases286 37 322Decreases -180 - -180Acquisition cost 31 December 2021 917 1,733 2,650Accumulated depreciation and impairment 1 January 2021 -440 -1,428 -1,868Depreciation -258 -105 -362Accumulated depreciation and impairment 31 December 2021 -698 -1,532 -2,230Book value 1 January 2021 371 269 640Book value 31 December 2021 219 201 4202.16 LEASESBelow stated information is based on the leasing contracts where the Biohit Group is the lessee. The Group has committed to a lease that has notyet to begun. The lease begins on 1 January 2023, the duration is 2 years and it is worth EUR 54 thousand in total. The previous lease has beenpaid in full 31 December 2022. Right-of-use assets\u20ac 1,000 31 Dec 2022 31 Dec 2021Buildings 649 78Equipment 5 14Vehicles199 127Total 853 219Depreciation charge of right-of-use assets \u20ac 1,000 31 Dec 2022 31 Dec 2021Buildings 196 206Equipment 9 22Vehicles65 29Total 269 258Amounts recognised in the income statement\u20ac 1,000 31 Dec 2022 31 Dec 2021Depreciation of right-of-use assets 269 258Expenses relating to short-term leases and leases of low value assets 14 1Interest expenses on lease liabilities 33 6Total 317 264Amounts presented in the consolidated cash flow statement\u20ac 1,000 31 Dec 2022 31 Dec 2021Payment of principal portion of lease liabilities 186 266Interest expenses on lease liabilities 33 6Total 219 271The maturity analysis of lease liabilities is presented in note 2.26 The Group is exposed to potential future increases in variable lease(Management of financing risks). payments based on an index or rate, which are not included in the leaseliability until they take effect. When adjustments to lease paymentsThe Group leases mainly company cars and premises. Rental contracts based on an index or rate take effect, the lease liability is reassessedare typically made for fixed periods of 12 months to 5 years but may and adjusted against the right-of-use asset. have extension options. Lease payments are allocated between principal and finance cost. Thefinance cost is charged to profit or loss over the lease period so as toAssets and liabilities arising from a lease are initially measured on a produce a constant periodic rate of interest on the remaining balance ofpresent value basis. Lease liabilities include the net present value of the liability for each period. the following lease payments: The standard includes optional recognition exemptions for short-termn fixed payments leases (12 months or less) and leases for which the underlying asset isof low value. Biohit has decided to apply the optional exemptions andn variable lease payment that are based on an index or a rate, initially recognises these expenses as straight-line basis over the period of the measured using the index or rate as at the commencement date lease. n the exercise price of a purchase option if the group is reasonably According to IFRS 16 -standard, the lessee\u2019s lease period is the period certain to exercise that optionduring which the lease cannot be terminated. Also, a potential extensionor termination option should be considered, if the use of such optionLease payments to be made under reasonably certain extension options is estimated to be reasonably certain. The lease term for ongoing con-are also included in the measurement of the liability. tracts is based on estimate by Biohit\u2019s management. Managementregularly estimates the length of those leases. According to the standard, the incremental borrowing rate is defined as the interest that the lessee would have to pay when borrowing for a similar term and with similar security to obtain an asset of an equivalent value to the right-of-use asset in similar economic environment. Biohit has determined the incremental borrowing rate for leases based on the debt-based financing offers received from the 3rd party. Biohit has applied a single discount rate to a portfolio of leases with similar characteristics. 2.17 FINANCIAL ASSETS AND LIABILITIES BY CATEGORYFair value throughFair valueThe Group categorised its financial assets and liabilities into Amortized costprofit and lossthrough OCIHierarchicalthe following categories on 31 December 2022: \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 levelNon-current assetsOther non-current assets 58Level 2Current assetsFund shares - 1,374 - Level 1Investment to Genetic Analysis AS - 280 Level 1Bonds - 2,451 - Level 2Trade receivables 2,340 - -Other receivables 413 - -Cash and cash equivalents 2,122 - -Fair value throughFair valueThe Group categorised its financial assets and liabilities into Amortized costprofit and lossthrough OCIHierarchicalthe following categories on 31 December 2021: \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 levelNon-current assetsOther non-current assets 58Level 2Current assetsFund shares - 1,117 - Level 1Investment to Genetic Analysis AS - - 889 Level 1Bonds - 2,407 - Level 2Trade receivables 2,260 - -Other receivables 460 - -Cash and cash equivalents 1,102 - -The company has classified the hierarchies of financial assetsaccording to the availability of data on market terms and other pricedata.The fair values on level 1 of the hierarchy are based on the quoted(unadjusted) prices of identical assets or liabilities on active markets.The group has mainly used valuations provided by its asset manage-ment partner as a source of price data for determining the fair valueof these instruments, and the company has verified that the price datarepresents genuine, frequent market transactions involving the instru-ments in question. In significant part, the fair values of level 2 instruments are based onother input data than the quoted prices included in level 1, althoughthis data can be obtained for the assets or liabilities in question eitherdirectly (as a price) or indirectly (as a derivative of the price). The Groupuses generally accepted valuation models to determine the fair valuesof these instruments, and the input data for these models are based insignificant part on observable market data.The level in the fair value hierarchy at which a certain item measuredat fair value is classified overall is determined on the basis of thesignificant input data on the lowest level with regard to the entire itemmeasured at fair value. The significance of input data is evaluated in itsentirety in relation to the item valued at fair value. The original book value of other receivables corresponds to their fairvalue because the effect of discounting is negligible view of the maturityof the receivables. Genetic Analysis AS was listed year 2021. The hierarchical level waschanged from level 3 to level 1. Fair value at the time was EUR 889thousand. 2.19 DEFERRED TAXESRecognisedRecognised underDeferred tax assetsthrough profitother items of compre-\u20ac 1,0001 Jan 2022and losshensive income Other adjustments 31 Dec 2022Internal inventory margin 8 -1 - - 7Other items 6 15 - -5 16Total 14 14 - -5 22RecognisedRecognised underDeferred tax liabilitiesthrough profit other items of compre-\u20ac 1,0001 Jan 2022and losshensive income Other adjustments 31 Dec 2022Capitalisation of tangible assets 2 1 - - 2Financial securities measured via the fair value reserve 0 - - - 0Total 2 1 - - 2RecognisedRecognised underDeferred tax assetsthrough profit other items of compre-\u20ac 1,0001 Jan 2021and losshensive income Other adjustments 31 Dec 2021Internal inventory margin 9 -2 - - 8Other items 7 -1 - - 6Total 17 -3 - - 14RecognisedRecognised underDeferred tax liabilitiesthrough profitother items of compre-\u20ac 1,0001 Jan 2021and losshensive income Other adjustments 31 Dec 2021Capitalisation of tangible assets3 -1 - - 2Financial securities measured via the fair value reserve0 - - - 0Total 3 -1 - - 2The Group has tax-deductible losses of EURIn addition the group has entered R&D costs for EUR4.7 million in accounting but not in tax deduction. No deferred tax assets has been recognised for these R&D costs.20.1million for the periods from 2012 to 2022 for which no deferred tax assets have been recognised.2.20 INVENTORIES\u20ac 1,000 2022 2021Materials and supplies 533 352Work in progress 13 27Finished products/goods 374 371Total inventories 920 750 The amount of inventories recognised as an expense during the periodwas EUR 56 thousand (EUR 143 thousand). 2.21 TRADE AND OTHER RECEIVABLESShort-term receivables\u20ac 1,000 2022 2021Trade receivables 1,140 2,260Contract assets 1,200 -Accrued income 383 434Other receivables 30 27Total 2,753 2,720The age analysis of the trade receivables is presented in note 2.26 (Management of financing risks). 2.22 NOTES RELATED TO SHAREHOLDERS\u2019 EQUITYBiohit Oyj\u2019s share capital is EUR2,350,350.81 (EUR2,350,350.81) andthere are 15,045,593 (15,045,593) shares, of which 2,975,500 (2,975,500)belong to Series A and 12,070,093 (12,070,093) belong to Series B.Series B is listed on the stock exchange. The shares have no nominal value. Shares in Series A and B differ fromeach other in that each Series A share entitles its holder to twenty (20)votes at general meetings, while each Series B sharecarries one (1)vote. The dividend paid for Series B shares is, however, two (2) per centof the nominal value higher than that paid for Series A shares. Whenthis regulation is applied, the nominal value of the shares is taken to beEUR 0.17, which was the nominal value of the company\u2019s shares whenit decided to discontinue using nominal values for shares. The shareholders\u2019 equity has been paid in full. Description of shareholders\u2019 equity funds: The translation differences reserve includes the translation differencesarising when the financial statements of foreign subsidiaries and jointventures are translated into euros. The invested unrestricted equity fund includes other investmentssimilar to shareholders\u2019 equity and the subscription prices of sharesinsofar as no specific decision is taken to recognise these under share-holders\u2019 equity. The fair value reserve consists of Genetic Analysis AS stocks. Dividendson equity investments are recognised in the income statement. Options granted during the 2021 financial period:I 2021I 2021Types A, B, C, Types A, B, SchemeD, EC, DNature of the scheme Share options Types A, B, C, D, EDate of granting 7 December 2021 7 December 2021Number of instruments granted 440,000 440,000Subscription price EUR 1.00 EUR 2.00 Share price at the time of granting EUR 1.93 EUR 1.93Period of validity (years)6.24 6.24Realisation In shares In sharesOptions granted during the 2022 financial period:I 2022I 2022Types A, B, C, Types A, B, SchemeD, EC, DNature of the scheme Share options Share optionsDate of granting29 November 2022 29 November 2022Number of instruments granted 80,000 80,000Subscription price EUR 1.00 EUR 2.00 Share price at the time of granting EUR 1.76 EUR 1.76Period of validity (years)5.26 5.26Realisation In shares In sharesFor series I 2021 and I 2022 the share subscription is 1.3.2023-1.3.2028and for series II 2021 and II 2022 1.3.2024-1.3.2028. The right to exerciseshares requires the fulfilment of specifically determined profit objec-tives. If a option rights holders employment ends for whatever reason,they are obligated to return those option rights whose subscriptionperiod has not begun when the employment or management positionceases to the Company. Capital management For capital management purposes Biohit defines capital as totalequity and interest-bearing liabilities less cash and cash equivalentsand current financial investments. The main objectives of Biohit\u2019s capital management are to maintain asolid overall financial position and to ensure sufficient financial flexi-bility to implement long-term business strategy. 2.23 SHAREBASED PAYMENTSShare-based payments terms and conditionsDuring the financial period 2021 Biohit Oyj established an option pro-gramme within the framework of the share-based incentive scheme. Inaccordance with the terms of the option programme, options are grantedwithout cash payment, but a subscription price is set for the shares. Thekey terms and conditions of the incentive scheme are shown in the tablebelow. Options in circulationNumber of options 2022 2021In circulation at the beginning of the financial period 880,000 -Granted during the financial period 160,000 880,000Forfeited -280,000 -Options in circulation at the end of the financial period 760,000 880,000Determining fair valueThe Group uses the Black-Scholes model to determine the fair value of its option schemes. Presumptions used to determine fair value during the 2022 financial periodScheme I 2022 II 2022Anticipated volatility 44.4% 44.4%Anticipated average period of validity of options on the issue date (years) 5.26 5.26Risk-free rate (%) 2.25% 2.25%Fair value of the instrument defined on the date of issue (EUR) 1.05 0.68Presumptions used to determine fair value during the 2021 financial periodScheme I 2021 II 2021Anticipated volatility 36.4% 36.4%Anticipated average period of validity of options on the issue date (years) 6.24 6.24Risk-free rate (%) 0.00% 0.00%Fair value of the instrument defined on the date of issue (EUR) 1.09 0.65The amount recognised as expenses is included in note 2.7 (Expenses arising from employment benefits).Covenants connected to long-term loansThere are no special covenants attached to the company\u2019s long-termfinancial lease liabilities. 2.25 TRADE PAYABLES AND OTHER LIABILITIESLong-term interest-free liabilities2022 2021\u20ac 1,000 Other long-term liabilities 8 7Total 8 7Short-term interest-free liabilities2022 2021\u20ac 1,000 Trade payables 676 577Other payables 250 53Advances received 104 50Tax liabilities 139 180Accruals and deferred income 1,435 1,272Total 2,604 2,132Total interest-free liabilities 2,612 2,139The most substantial item included in accruals and deferred incomeis the deferral of employment benefits EUR 666 thousand (EUR 605thousand).Other payables include Biohit Healthcare S.r.l. cost accrual 250thousand euros. This accrual has been recognised in revenue. The Italian state is demanding ex post compensation from suppliers ofmedical equipment for the budget overruns of the Italian administrativeregions in the years 2015\u20132019.2.26 MANAGEMENT OF FINANCING RISKSBiohit\u2019s management of financing risks focuses on analysing and mini-mising the following financing risks:Exchange rate risk Exchange rate risks are associated with international business activities.When calculated using comparable currencies, Biohit\u2019s net revenuenot materially different to the reported values. Overall, exchange ratechanges did not significant affect the company\u2019s profitability in the lastfinancial period. The company\u2019s sales are primarily denominated ineuros and the company does not have any exchange rate hedging. Most of the Group\u2019s trade receivables and payables are in functionalcurrency of each group company and do not involve significant trans-action risk. The Group monitors the translation risk related to BiohitHealthcare Ltd, but the risk is not hedged. Interest rate risk Interest rate changes have a minor effect on Biohit\u2019s earnings. For thisreason, the Group did not use any separate hedging against this risk inthe financial period. Analysis of the maturities of financial liabilities in 2022\u20ac 1,000 <1 year 1-5 year >5 year TotalAccounts payable and other interest-free liabilities 676 - - 676Lease contracts 276 719 - 995Total 952 719 - 1,671Analysis of the maturities of financial liabilities in 2021\u20ac 1,000 <1 year 1-5 year >5 year TotalAccounts payable and other interest-free liabilities 577 - - 577Lease contracts 52 155 - 208Total 630 155 0 785Liquidity riskLiquidity risk management aims to safeguard the Group\u2019s financesunder all circumstances. The Group\u2019s current financial assets on thebalance sheet date amounted to EUR 5.9 million (EUR 4.6 million). The company also holds shares in Genetic Analysis AS worth EUR 0.3million (EUR 0.9 million). The aim of the investment activities related tothe company\u2019s current liquid assets is to achieve profit at very low riskof capital loss. The Group\u2019s equity ratio was 68.3% (76.3%). Commodity risk The company is not using derivatives to hedge against commodity risksbecause the company is not exposed to commodity risks by virtue of thenature of its business.Credit and counterparty riskThe business units are responsible for the credit risks connected totheir trade receivables, and they have evaluated the risk of credit lossesfor each customer. Biohit\u2019s customer base primarily consists of solvent companies. Assuch, Biohit\u2019s risk of credit losses cannot be considered significant. Thecompany has not used credit insurance. The majority of customerrelationships are long-term in nature and business relations are active,so the company will become aware of changes in customers\u2019 credit-worthiness at an early stage. The investment portfolio consists of direct corporate bond loans, struc-tured products, corporate loan funds, money market funds and cash inbank accounts. Some of the products in the investment portfolio arelisted, while others are not. Sufficient diversification of investmentsbetween asset categories, investment instruments and counterpartiesis essential. The company uses at least two partners in its investmentactivities. Approximately 35% of the investment portfolio is cash, low-risk money market fund investments and investment-grade invest-ments. Approximately 50% of the portfolio is investments rated BB-B,while investments without credit ratings account for 15%. On 31 December 2022, trade receivables totalled EUR 1.1 million(EUR 2.3 million). The maximum amount of credit risk is the book value of the tradereceivables. Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2022loss Net 2022 2021loss Net 2021Not yet at maturity 800 -1 799 2,087 -1 2,085Less than 30 days overdue 101 0 101 83 0 8330\u201360 days overdue 89 -5 85 40 0 3961\u201390 days overdue 64 -5 59 29 -1 28More than 90 days overdue 100 -3 98 26 0 25Total 1,155 -14 1,140 2,264 -4 2,260The impairment loss is calculated on the basis of historical data and is based on the payment behavior of Biohit\u2019s customers in previous years.EUR 10 thousand was recognised in credit losses for 2022. EUR 5 thousand was recognised in credit losses for 2021, but simultaneously 19 thousand of previously recognised credit losses were returned.2.27 RELATEDPARTY TRANSACTIONSParties are considered to be related parties if one of the parties is able to exercise control or considerable in\ufb02uence over the other\u2019s decision-makingrelated to finances and business The Group\u2019s related parties include the members of the Board of Directors and the Group Management Team, aswell as the President & CEO. In addition the Group\u2019s related parties include Biohit HealthCare (Hefei) Co. Ltd and subsidiaries. Management remuneration 2022Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 579 108 152President & CEO 197 37 26Members of the scientific advisory board 129 - -Management remuneration 2021Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 455 80 14President & CEO 187 33 2Members of the scientific advisory board 197 - -Capital structure managementThe equity ratio \u2013 an indicator of the company\u2019s capital structure \u2013 is calculated by dividing the Group\u2019s equity by the balance sheet total lessadvances received. The result of this calculation is then multiplied by one hundred.Equity ratio \u20ac 1,000 2022 2021Total shareholders' equity 7,458 7,300Balance sheet total 11,015 9,613Advances received -104 -50Equity ratio 68.3% 76.3%Share-based remuneration includes expenses recorded for the share-based incentive option programme.Osmo Suovaniemi has been employed by the company as a member of the scientific advisory board by the Board of Directors\u2019 decision. The com-pensation, including fringe benefits,is EUR129 thousand (EURhourly compensation of 85 euros for work outside the advisory board. Will be paid 85 EUR per hour for the work outside the scientific advisory board.\u201d Market-based long term loans of EUR 57 thousand (EUR 57 thousand) have been granted to group management team members. Loan interest rate is 12-month Euribor plus 0.3%. Interest is paid annually in arrears. Loan period is five years. The borrower is entitled to pay back loan early. SubsidiariesManagement remuneration 2022Salaries and other short-Post-employment and Share-based \u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 177 17 21Management remuneration 2021Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 128 13 2Board of Directors\u2019 remuneration\u20ac 1,000 2022 2021Parent companyLea Paloheimo Chairman 8 15Eero Lehti Member 3 11Osmo Suovaniemi Member 8 15Franco Aiolfi Member 18 11Matti H\u00e4rk\u00f6nen Member 3 15Liu Feng Member 5 12Kalle H\u00e4rk\u00f6nen Member 5 -Timo Joensuu Member - 12Total board remuneration 48 90Liu Feng is the owner of Biohit HealthCare (Hefei) Co. Ltd, and he exercises control over the company. On 31 December 2022, the members of the Board of Directors and President & CEO owned a total of 2,868,310 Series A shares and 4,236,748Series B shares, either directly or through companies under their control. These correspond to 47.2% of all of the shares in the company and 86.1%of all of the votes. 197thousand) \u201cIn addition, the members of the scientific advisory board are paid an2.29 EVENTS AFTER THE FINANCIAL PERIODThe company\u2019s management is not aware of material events since thebalance sheet date. 2.28 COLLATERAL AND CONTINGENT LIABILITIES\u20ac 1,000 2022 2021Collateral pledged on the company\u2019s own behalfGuarantees 4 4Total collateral and contingent liabilities 4 4The Group\u2019s parent company and subsidiariesGroupParent company Biohit Oyj, FinlandownershipBiohit Healthcare Ltd, United Kingdom 100%Biohit Healthcare S.r.l., Italy 100%Other operating expenses\u20ac 1,000 2022 2021Consultancy. administration and logistics fees (companies under the control of members of the Board of Directors) Euroclone S.p.A. Franco Aiolfi 70 - BioBrick S.p.A. Franco Aiolfi - 69 BioAir S.p.A. Franco Aiolfi - 13 Oy Tech Know Ltd. Matti H\u00e4rk\u00f6nen 4 48Total 74 130Sales of goods and licenses to related party companies\u20ac 1,000 2022 2021Sales of goods Biohit HealthCare (Hefei) Co. Ltd 2,283 2,150License sales Biohit HealthCare (Hefei) Co. Ltd 2,205 1,300Total 4,488 3,450\u20ac 1,000 2022 2021Trade receivables Biohit HealthCare (Hefei) Co. Ltd - 1,500Contract assets Biohit HealthCare (Hefei) Co. Ltd 1,200 -Total 1,200 1,500Biohit HealthCare (Hefei) Co. Ltd owns 32.87 percent of Biohit\u2019s shares.Biohit and Biohit HealthCare (Hefei) Co. Ltd have signed a distributionagreement in 2022. Based on the agreement Hefei has pledged toBiohit 1.5 million Biohit series B shares (EUR 2.4 million) as securityfor its obligations under the agreement. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-13-2": {
"value": "The consolidated financial statements have been prepared in compli-ance with the principle of operational continuity. Despite its loss-makingfinancial periods, the company has succeeded in keeping its workingcapital at a good level and the company believes that it is sufficient tocover the next 12 months of operations. The company is not dependenton external financing to guarantee operational continuity. In the assess-ment of the company\u2019s senior management, the company\u2019s capacity tocontinue operating is good, and there are no foreseeable events or con-ditions that could occur individually or in combination to give majorcause to doubt the company\u2019s ability to continue operating.The consolidated financial statements have been prepared on the basisof acquisition cost with the exception of equity investments recognisedat fair value through other comprehensive income and financial assetsand liabilities recognised at fair value through profit or loss. The financialstatements are presented in thousands of euros. The figures presentedin the financial statements are rounded from precise figures, so thecombined total of individual figures may differ from the total sum pre-sented. Indicators have been calculated using precise values.The preparation of IFRS-compliant financial statements requires theGroup management to make certain estimations and judgments whenapplying the Group\u2019s accounting policies. Information on judgementsthat the management has made when applying the Group\u2019s accounting2.2 ACCOUNTING PRINCIPLESAccounting principles principles and that have the most significant effect on the figures pre-sented in the financial statements are presented under \u201cAccountingpolicies calling for judgements by the management and key sources ofestimation uncertainty\u201d.Presentation methodThe Group\u2019s income statement is presented as a single calculation inwhich the share of the income accounted for by the Group\u2019s ongoingoperations is presented first and income due to discontinued operationsis then presented on a single line. In the 2021 and 2022 financial periodsBiohit had no discontinued operation to present. Translating items denominated in foreign currenciesThe profit and financial position of the Group\u2019s units are measured inthe currency of the main operating region of the unit in question. TheConsolidation principlesThe consolidated financial statements include the parent company, BiohitOyj, and all its subsidiaries. Subsidiaries are companies over which theGroup exercises control. The Group has a controlling interest in a companyif, by being involved in the company, it is exposed to fluctuating returnsor is entitled to such \ufb02uctuating returns and it is able to influence thesereturns by exercising its control over the company.Mutual shareholdings of Group companies have been eliminated usingthe acquisition cost model. Acquisition costs include transferred assetsat fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from themoment that the Group gains control over them and divested subsidiariesare consolidated until this control ends. All internal Group businesstransactions, receivables, liabilities, unrealised profits and internal profitdistribution are eliminated when preparing the consolidated financialstatements. Unrealised losses are not eliminated if the loss resultsfrom impairment. The distribution of profits for the financial period toSubsidiariesSubsidiaries are consolidated into the financial statements from themoment that the Group gains control over them until this control ends.The consolidated financial statements have been prepared using theacquisition-cost method. The Group\u2019s share of assets, liabilities andcontingent liabilities on the date of acquisition is recognised at fair val-ue and the amount in excess of the fair-value acquisition cost is rec-ognised as goodwill. If the acquisition cost of a subsidiary is less thanthe value of the net assets on the date of acquisition, the difference isrecognised in the income statement. Internal Group business transac-tions, receivables, liabilities and unrealised profits from internal salesare eliminated in the consolidated financial statements. Unrealised lossesare also eliminated unless an internal business transaction demon-strates that an asset has become impaired. The share of a subsidiaryowned by minority interest-holders is presented in the consolidatedbalance sheet under equity, separately from shareholders\u2019 equity. Theaccounting principles applied by subsidiaries have been adapted to cor-respond to the Group\u2019s principles. On 31 December 2022, the companyhad no goodwill on its balance sheet.the parent company\u2019s owners and minority interest-holders is presented inthe income statement, and the minority interest-holders\u2019 share of equityis presented as a separate item in the balance sheet under equity. Theminority interest-holders\u2019 share of accumulated losses is recognised inthe consolidated financial statements up to the amount of the invest-ment. The Group has no associated companies or minority shareholders.Revenue recognitionThe Group applies IFRS 15 Revenue from contracts with customers.The new standard establishes a five-step model for recognizing revenuefrom contracts with customers.Revenue is recognised on a gross basis, as Biohit acts as a principaltowards customers. The transaction price is estimated separately foreach contract at the amount of consideration that Biohit is expectedto be entitled to in exchange of the goods or services transferred. Thedetermination of the transaction price is normally straightforward, asBiohit\u2019s contracts include no variable consideration such as retrospectivediscounts. Biohit applies the practical expedient and therefore does notrecognise a significant financing component, i.e. does not adjust thepromised consideration for time value of money when the time betweenthe delivery of the promised good or service to the customer and thepayment by the customer is less than one year.Revenue for each good or service as well as royalty from license-basedbusiness is recognised as a distinct performance obligation, as thoseare separately identifiable and Biohit\u2019s customers can benefit fromthem individually. Revenue from goods sold is recognised at a point oftime when control over them is transferred to the customer in accor-dance with the commercial terms of delivery, i.e. when the goods leavethe warehouse in accordance with \u201cex-works\u201d.Biohit also has licensing agreement, in which Biohit fulfills the perfor-mance obligation at one point in time. In that case, the sales revenue isrecorded in full when the license is granted to the customer. The consid-Business segmentsBiohit\u2019s product portfolio consists of diagnostic tests, analysis systems,products that bind carcinogenic acetaldehyde into harmless compounds,monoclonal antibodies and service laboratory operations. The companyclassifies its entire product and service portfolio into one segment.Segment information is provided to the most senior operative deci-sion-making body as part of internal reporting in a consistent manner.The Group\u2019s Management Team is the most senior operative decision-making body. It is responsible for allocating resources to businesssegments.consolidated financial statements are presented in euro, which is thefunctional and presentation currency of the Group\u2019s parent company.Foreign currency business transactions are recorded in the functionalcurrency at the exchange rate on the date of transaction. Monetaryreceivables and liabilities are translated at the exchange rate on theclosing date of the financial period. Non-monetary foreign currencyitems have been translated into the functional currency at the exchangerates on the transaction date. Any exchange differences arising fromtranslation are recognised in the income statement. Any exchangedifferences arising from the translation of accounts receivable andaccounts payable within the Group are recognised as financial items,while corresponding external items are treated as sales or purchaseadjustment items. The income statements of foreign subsidiaries havebeen translated into euro at the average exchange rate for the financialperiod and the balance sheets have been translated at the exchangerate on the closing date of the financial period. The exchange differenceresulting from translating income statement items using the averageexchange rate and balance sheet items at the exchange rate on theclosing date of the financial period has been recognised as a separateitem under translation differences in equity. Exchange differences frommonetary items calculated as net investments made in foreign sub-sidiaries are recognised as translation differences.eration is then variable up to the extent that it is highly probable that asignificant reversal in the amount of cumulative revenue recognised willnot occur when the uncertainty is subsequently resolved. Biohit valuesthe variable consideration as an expected value that corresponds to thesum of the amounts weighted by probabilities. The variable amount ofmoney is based on the management\u2019s estimate of the annual paymentsthat Biohit will likely receive.For laboratory services, Biohit considers that control is transferredto the customer when the results of an analysis are delivered to thecustomer, and revenue is recognised at a point of time. Revenue fromlicence-based contracts is recognised based on a so-called subsequentsale, i.e. on the basis of revenue generated from the sales of the licencedgoods by the customer or on the basis of the number of goods sold.Where Biohit is unable to receive from the customer the informationregarding the amount of sales or the number of goods sold that formsthe basis for royalty income, royalty income is estimated based on his-torical data. In the financial year 2020, royalty income is based on infor-mation submitted by the customers.Biohit has a contractual obligation to withdraw defective goods fromthe market and replace them with new products without a separatecompensation. Costs relating to the withdrawal are accounted for inaccordance with IAS 37 Provisions, contingent liabilities and contingentassets. The amount of costs relating to goods withdrawn has not beenmaterial in Biohit\u2019s business.Biohit recognises a contract asset when the right to a considerationis not unconditional. The asset is recognised within sales receivableswhen the right to a consideration is unconditional, i.e. when only passageof time is required before payment of the consideration is due. A contractliability is recognised for payments received from customers for whichno goods or services have yet been delivered by Biohit.Biohit has not incurred any significant costs to obtain the contracts,such as sales commissions. Biohit applies a practical expedient andrecognises the incremental costs of obtaining a contract as an expenseas incurred, if the amortisation period for the related asset would beone year or less. Biohit applies the practical expedient and does not disclose informationabout partly or completely unsatisfied performance obligations thatrelate to contracts with a duration one year or less. Biohit\u2019s contractswith a duration of more than one year consist of distribution agree-ments that are framework contracts by nature and do not meet thecriteria in IFRS 15 for the existence of a contract without specificpurchase orders for quantities to be delivered. In this case, future salesrelating to distribution agreements are not accounted for as unsatisfiedperformance obligations, and no transaction price is allocated to them.Public grantsPublic grants are recognized according to the IAS20-standard.Public grants are recognized as fair value when it reasonably certainthat they will be granted and that the company fulfils the requirementsfor them. Public grants are accrued and recognised in the profit andloss statement for the financial period in which the right to receive thegrant is fulfilled based on actual costs. Product development grants e.g., Business Finland, are recognizes asOther operating income. Cost support e.g. The State Treasury\u2019s busi-ness cost support is recognized as Other operating costs deductibles.IFRS 16 LeasesBiohit implemented IFRS 16 for the first time for the reporting periodbeginning on 1 January 2019. It will result in almost all leases beingrecognised on the balance sheet by lessee as the distinction betweenoperating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (theright to use the leased item) and a lease liability to pay rentals. Thestandard includes optional recognition exemptions for short-term leases(12 months or less) and leases for which the underlying asset is of lowvalue. Biohit has decided to apply the optional exemptions and recog-nises these expenses as straight-line basis over the period of the lease.The most significant impact of adopting the standard was that Biohitrecognises new liabilities and right-of-use assets, relating to officepremises and company cars from existing lease contracts.According to IFRS 16 -standard, the lessee\u2019s lease period is the periodduring which the lease cannot be terminated. Also, a potential extensionor termination option should be considered, if the use of such option isestimated to be reasonable certain. The lease term for ongoing contractsis based on estimate by Biohit\u2019s management. Management regularlyestimates the length of those leases.The lessee should value the lease agreement by discounting the futurelease payments to the present value at the inception of the contract.The internal interest rate implicit in the lease is not easily availablewhich is why the future minimum lease payments are discounted usingBiohit\u2019s incremental borrowing rate. According to the standard, theincremental borrowing rate is defined as the interest that the lesseewould have to pay when borrowing for a similar term and with similarsecurity to obtain an asset of an equivalent value to the right-of-useasset in similar economic environment. Biohit has determined the incre-Property, plant and equipmentProperty, plant and equipment are recognised at original acquisitioncost, less accumulated depreciation and impairments. Acquisition costincludes the direct costs arising from acquisition. Costs that arise sub-sequently are included in the book value of the asset or recognisedas separate assets only if it is likely that the future financial benefitassociated with the asset will benefit the Group and the acquisition costof the asset can be reliably determined. Other repair and maintenancecosts are recognised through profit or loss in the period during whichthey have materialised.Straight-line depreciation is applied to assets according to the estimateduseful life. No depreciation is made on land. The estimated useful livesare as follows:Machinery and equipment: 3\u201310 yearsThe residual value and the useful life of assets are checked in everyfinancial statement and, if necessary, adjusted to represent changesthat have occurred in the expectations of financial benefit. Sales gainsand losses accumulated from the disposal or transfer of tangible fixedassets are included in other operating income or expenses.mental borrowing rate for leases based on the debt based financingoffers received from the 3rd party. Biohit has applied a single discountrate to a portfolio of leases with similar characteristics.The depreciation periods are as follows:Patents: 4\u201310 yearsIT software: 3 yearsOther intangible assets: 5\u201310 yearsOther intangible assetsIntangible assets are only entered in the balance sheet if the acquisitioncost of the asset can be reliably determined and if it is likely that theexpected financial benefit from the asset will benefit the company. Otherintangible assets with a limited useful life are entered in the balancesheet at original acquisition cost, and costs are booked in the incomestatement based on straight-line depreciation over the course of theknown or estimated useful life of the asset. The Group has no intangibleassets with indefinite useful lives.Inventories Inventories are measured at acquisition cost or net realisable value,whichever is lower. The acquisition cost is determined using the FIFOmethod. The acquisition cost for finished and unfinished products con-sists of raw materials, direct labour costs, other direct costs, and theappropriate share of manufacturing-related variable overheads andfixed overheads at a normal level of operations. The net realisable valueis the estimated selling price in the ordinary course of business, lessthe estimated costs for completing the product and costs related tosales.Share-based paymentsIn the future the Group might have incentive plans where paymentsare made in the form of equity instruments. The benefits granted underthe plans are recognised at fair value on the date on which they weregranted and entered as costs evenly throughout the period duringwhich they were earned. The effect of the plans on profit or loss is pre-sented under costs of employee benefits.The cost determined on the date on which the options were granted isbased on the Group\u2019s estimate of the number of options for which rightsare presumed to arise at the end of the incentive-earning period. TheProvisionsA provision is entered when the Group has, due to a past event, a legalor factual obligation, and the obligation is likely to materialise and thesum of the obligation can be reliably estimated. The amount to berecognised as a provision corresponds to the best estimate of the costsrequired to meet existing obligations on the closing date of the financialperiod. If the time value of money has a material impact, the amount ofthe provision is recognised as the present value of anticipated expenses.Taxes based on taxable income for the period and deferred taxesThe tax expense in the income statement consists of the current taxexpense and deferred tax. The amount of tax based on the taxable profitfor the period is calculated from the taxable profit based on the appli-cable tax rate in each country. The tax is adjusted by possible taxesrelated to previous periods. Deferred taxes are calculated from all tem-porary differences between the book value and tax base. The biggesttemporary differences arise from the depreciation of property, plantand equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairmentor for the undistributed profits of subsidiaries if the temporary differenceis not likely to dissolve in the foreseeable future.Deferred tax is calculated using the tax rates enacted by the balancesheet date. Deferred tax assets are recognised to the amount for whichit is likely that taxable profit will be generated in the future againstwhich the temporary difference can be utilised.Financial AssetsGroup\u2019s financial assets are classified in the following measurementcategories: amortized cost, fair value through other comprehensiveincome and fair value through profit or loss. The classification dependson used business model for managing the financial assets and the con-tractual terms of the cash flows. Assets are classified as current assets,except for maturities over 12 months after balance sheet date, whichare classified as non-current assets. Purchases and sales of financialassets are recognised on the settlement date. Financial assets arederecognised when the rights to receive cash flows from the invest-ments have expired or have been transferred and the Group has trans-ferred substantially all risks and rewards of ownership.Amortized cost category consists of cash and cash equivalents, tradereceivables and loan receivables where the business model is to holdthe asset to collect the contractual cash \ufb02ows. Financial assets recognisedat amortized cost are valued using the effective interest method.Assets at fair value through profit or loss consist of interest or equityfunds or investments into listed bonds. All gains or losses of fair valuechanges investments in the category is included in financial income andexpenses. Assets at fair value fair value through other comprehensive incomeconsist from equity investments to unlisted Genetic Analysis AS shares.All fair value changes in this category are recognised in equity and anypotential future gain or loss from sale of assets will lead to transferbetween equity to retained earnings without impact to the profit andloss statement. Dividends from equity investments are recognised atprofit and loss statement. Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and mea-sured at fair value net of transaction cost at settlement date. Financialliabilities are subsequently measured at amortized cost using theeffective interest method. Financial liabilities at amortized cost consistfrom loans from financial institutions. Financial liabilities are includedin non-current liabilities, except for items with maturities less than 12months after the balance sheet date, which are included in currentliabilities. A financial liability is derecognised when the related obli-gation is discharged, cancelled or expires. The group does not have anyderivative liabilities.The fair values of other interest-bearing liabilities at amortized costare determined by using the discounted cash flow method employingmarket interest rates at the balance sheet date.ImpairmentThe credit loss is recognised based on individual assessment ofreceivable. The simplified expected credit loss model is applied fortrade receivables. The impairment process is based on historical creditloss experience combined with current conditions and forward lookingmacroeconomic analysis.Realised loss levels are adjusted based on history, so that they repre-sent the current and future information and macroeconomic factors,that in\ufb02uence the customers ability to make the payments for receiv-ables. Financial items based on trade receivables and contracts arerecognised off the balance sheet as final credit loss., when it is notplausible to expect to receive payment e.g. in the process of bankruptcy.The impairment or credit loss is recognised in the consolidated state-ment of income within other expenses.Maturity analyses for trade receivables, movement in allowance accountand general provisioning matrix is presented at note 2.26 under sectioncredit risk. The Other financial assets at amortized cost consist fromcash at banks. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-16-3": {
"value": "Presentation methodThe Group\u2019s income statement is presented as a single calculation inwhich the share of the income accounted for by the Group\u2019s ongoingoperations is presented first and income due to discontinued operationsis then presented on a single line. In the 2021 and 2022 financial periodsBiohit had no discontinued operation to present. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-18-3": {
"value": "Consolidation principlesThe consolidated financial statements include the parent company, BiohitOyj, and all its subsidiaries. Subsidiaries are companies over which theGroup exercises control. The Group has a controlling interest in a companyif, by being involved in the company, it is exposed to fluctuating returnsor is entitled to such \ufb02uctuating returns and it is able to influence thesereturns by exercising its control over the company.Mutual shareholdings of Group companies have been eliminated usingthe acquisition cost model. Acquisition costs include transferred assetsat fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from themoment that the Group gains control over them and divested subsidiariesare consolidated until this control ends. All internal Group businesstransactions, receivables, liabilities, unrealised profits and internal profitdistribution are eliminated when preparing the consolidated financialstatements. Unrealised losses are not eliminated if the loss resultsfrom impairment. The distribution of profits for the financial period tothe parent company\u2019s owners and minority interest-holders is presented inthe income statement, and the minority interest-holders\u2019 share of equityis presented as a separate item in the balance sheet under equity. Theminority interest-holders\u2019 share of accumulated losses is recognised inthe consolidated financial statements up to the amount of the invest-ment. The Group has no associated companies or minority shareholders.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-19-3": {
"value": "SubsidiariesSubsidiaries are consolidated into the financial statements from themoment that the Group gains control over them until this control ends.The consolidated financial statements have been prepared using theacquisition-cost method. The Group\u2019s share of assets, liabilities andcontingent liabilities on the date of acquisition is recognised at fair val-ue and the amount in excess of the fair-value acquisition cost is rec-ognised as goodwill. If the acquisition cost of a subsidiary is less thanthe value of the net assets on the date of acquisition, the difference isrecognised in the income statement. Internal Group business transac-tions, receivables, liabilities and unrealised profits from internal salesare eliminated in the consolidated financial statements. Unrealised lossesare also eliminated unless an internal business transaction demon-strates that an asset has become impaired. The share of a subsidiaryowned by minority interest-holders is presented in the consolidatedbalance sheet under equity, separately from shareholders\u2019 equity. Theaccounting principles applied by subsidiaries have been adapted to cor-respond to the Group\u2019s principles. On 31 December 2022, the companyhad no goodwill on its balance sheet.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-17-3": {
"value": "Translating items denominated in foreign currenciesThe profit and financial position of the Group\u2019s units are measured inthe currency of the main operating region of the unit in question. Theconsolidated financial statements are presented in euro, which is thefunctional and presentation currency of the Group\u2019s parent company.Foreign currency business transactions are recorded in the functionalcurrency at the exchange rate on the date of transaction. Monetaryreceivables and liabilities are translated at the exchange rate on theclosing date of the financial period. Non-monetary foreign currencyitems have been translated into the functional currency at the exchangerates on the transaction date. Any exchange differences arising fromtranslation are recognised in the income statement. Any exchangedifferences arising from the translation of accounts receivable andaccounts payable within the Group are recognised as financial items,while corresponding external items are treated as sales or purchaseadjustment items. The income statements of foreign subsidiaries havebeen translated into euro at the average exchange rate for the financialperiod and the balance sheets have been translated at the exchangerate on the closing date of the financial period. The exchange differenceresulting from translating income statement items using the averageexchange rate and balance sheet items at the exchange rate on theclosing date of the financial period has been recognised as a separateitem under translation differences in equity. Exchange differences frommonetary items calculated as net investments made in foreign sub-sidiaries are recognised as translation differences.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-22-3": {
"value": "Business segmentsBiohit\u2019s product portfolio consists of diagnostic tests, analysis systems,products that bind carcinogenic acetaldehyde into harmless compounds,monoclonal antibodies and service laboratory operations. The companyclassifies its entire product and service portfolio into one segment.Segment information is provided to the most senior operative deci-sion-making body as part of internal reporting in a consistent manner.The Group\u2019s Management Team is the most senior operative decision-making body. It is responsible for allocating resources to businesssegments.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-21-3": {
"value": "Revenue recognitionThe Group applies IFRS 15 Revenue from contracts with customers.The new standard establishes a five-step model for recognizing revenuefrom contracts with customers.Revenue is recognised on a gross basis, as Biohit acts as a principaltowards customers. The transaction price is estimated separately foreach contract at the amount of consideration that Biohit is expectedto be entitled to in exchange of the goods or services transferred. Thedetermination of the transaction price is normally straightforward, asBiohit\u2019s contracts include no variable consideration such as retrospectivediscounts. Biohit applies the practical expedient and therefore does notrecognise a significant financing component, i.e. does not adjust thepromised consideration for time value of money when the time betweenthe delivery of the promised good or service to the customer and thepayment by the customer is less than one year.Revenue for each good or service as well as royalty from license-basedbusiness is recognised as a distinct performance obligation, as thoseare separately identifiable and Biohit\u2019s customers can benefit fromthem individually. Revenue from goods sold is recognised at a point oftime when control over them is transferred to the customer in accor-dance with the commercial terms of delivery, i.e. when the goods leavethe warehouse in accordance with \u201cex-works\u201d.Biohit also has licensing agreement, in which Biohit fulfills the perfor-mance obligation at one point in time. In that case, the sales revenue isrecorded in full when the license is granted to the customer. The consid-eration is then variable up to the extent that it is highly probable that asignificant reversal in the amount of cumulative revenue recognised willnot occur when the uncertainty is subsequently resolved. Biohit valuesthe variable consideration as an expected value that corresponds to thesum of the amounts weighted by probabilities. The variable amount ofmoney is based on the management\u2019s estimate of the annual paymentsthat Biohit will likely receive.For laboratory services, Biohit considers that control is transferredto the customer when the results of an analysis are delivered to thecustomer, and revenue is recognised at a point of time. Revenue fromlicence-based contracts is recognised based on a so-called subsequentsale, i.e. on the basis of revenue generated from the sales of the licencedgoods by the customer or on the basis of the number of goods sold.Where Biohit is unable to receive from the customer the informationregarding the amount of sales or the number of goods sold that formsthe basis for royalty income, royalty income is estimated based on his-torical data. In the financial year 2020, royalty income is based on infor-mation submitted by the customers.Biohit has a contractual obligation to withdraw defective goods fromthe market and replace them with new products without a separatecompensation. Costs relating to the withdrawal are accounted for inaccordance with IAS 37 Provisions, contingent liabilities and contingentassets. The amount of costs relating to goods withdrawn has not beenmaterial in Biohit\u2019s business.Biohit recognises a contract asset when the right to a considerationis not unconditional. The asset is recognised within sales receivableswhen the right to a consideration is unconditional, i.e. when only passageof time is required before payment of the consideration is due. A contractliability is recognised for payments received from customers for whichno goods or services have yet been delivered by Biohit.Biohit has not incurred any significant costs to obtain the contracts,such as sales commissions. Biohit applies a practical expedient andrecognises the incremental costs of obtaining a contract as an expenseas incurred, if the amortisation period for the related asset would beone year or less. Biohit applies the practical expedient and does not disclose informationabout partly or completely unsatisfied performance obligations thatrelate to contracts with a duration one year or less. Biohit\u2019s contractswith a duration of more than one year consist of distribution agree-ments that are framework contracts by nature and do not meet thecriteria in IFRS 15 for the existence of a contract without specificpurchase orders for quantities to be delivered. In this case, future salesrelating to distribution agreements are not accounted for as unsatisfiedperformance obligations, and no transaction price is allocated to them.Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when recognizing sales revenuefrom customer contracts that include a variable amount of money. Thevariable amount of money is based on the management\u2019s estimate ofthe annual payments that Biohit will likely receive. The managementuses the customer\u2019s previous payment behavior as the basis for theestimate. Revenue recognisation of license agreementsIf the consideration of the license agreements includes a variableamount of money, Biohit values the amount of money as an expectedvalue, which corresponds to the sum of the amounts of money weightedby probabilities. The variable amount of money is based on the manage-ment\u2019s estimate of the annual payments that Biohit will likely receive.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-27-3": {
"value": "Public grantsPublic grants are recognized according to the IAS20-standard.Public grants are recognized as fair value when it reasonably certainthat they will be granted and that the company fulfils the requirementsfor them. Public grants are accrued and recognised in the profit andloss statement for the financial period in which the right to receive thegrant is fulfilled based on actual costs. Product development grants e.g., Business Finland, are recognizes asOther operating income. Cost support e.g. The State Treasury\u2019s busi-ness cost support is recognized as Other operating costs deductibles.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-30-2": {
"value": "Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when recognizing sales revenuefrom customer contracts that include a variable amount of money. Thevariable amount of money is based on the management\u2019s estimate ofthe annual payments that Biohit will likely receive. The managementuses the customer\u2019s previous payment behavior as the basis for theestimate. Accounting policies calling for judgements by the management and key sources of estimation uncertaintyWhen preparing the financial statements, the management must makeassessments and assumptions concerning the future, and the outcomemay deviate considerably from the original assessments and assump-tions. In addition, discretion must be used in applying the accountingpolicies. Although the estimates are based on the most recent informa-tion available, the realised values may differ from these estimates. Themost important areas in which estimates, and discretion are used aredescribed below.Impairment testingThe Group conducts impairment tests as required on intangible assets.It also assesses any indication of impairment in accordance with theaforementioned accounting policies. The recoverable amounts ofcash-generating units are measured on the basis of value-in-use calcula-tions. Preparing these calculations requires the use of estimates.Revenue recognisation of license agreementsIf the consideration of the license agreements includes a variableamount of money, Biohit values the amount of money as an expectedvalue, which corresponds to the sum of the amounts of money weightedby probabilities. The variable amount of money is based on the manage-ment\u2019s estimate of the annual payments that Biohit will likely receive.Deferred tax assetsDeferred tax assets for unused tax losses and temporary differences inregard to recognised deferred tax assets are estimated by the Groupat least once per year to determined the likelihood of the company inquestion generating sufficient taxable income before the unused taxlosses expire.Other liabilities Biohit uses judgement when evaluating the size of the expense provi-sion for the subsidiary Biohit Healthcare S.r.l. The expense provisionis based on the compensation demanded by the Italian state fromsuppliers of medical equipment for the budget overruns of the Italianadministrative regions in 2015-19. There is uncertainty about the sizeof the actual cost effect, but since the counterparty is the Italian state,the provision has been recorded in full under other liabilities and toreduce turnover.Measurement of assets at fair value fair value through other comprehensive income where senior managers\u2019 judgement is requiredAfter being listed on 1.10.2021 the Genetic Analysis AS share price isbased on the stock quote, and as follows does not require the seniormanagers\u2019 judgement anymore. Before being listed, the input data forthe valuation of Genetic Analysis AS consisted of transactions involvingthe company\u2019s shares on market terms between third parties. If therewere no third-party transactions the assessment was based on thediscounted cash-flow model based on the budgets by the managementof Genetic Analysis AS.Determining fair valueThe Group uses the Black-Scholes model to determine the fair value of its option schemes. Presumptions used to determine fair value during the 2022 financial periodScheme I 2022 II 2022Anticipated volatility 44.4% 44.4%Anticipated average period of validity of options on the issue date (years) 5.26 5.26Risk-free rate (%) 2.25% 2.25%Fair value of the instrument defined on the date of issue (EUR) 1.05 0.68Presumptions used to determine fair value during the 2021 financial periodScheme I 2021 II 2021Anticipated volatility 36.4% 36.4%Anticipated average period of validity of options on the issue date (years) 6.24 6.24Risk-free rate (%) 0.00% 0.00%Fair value of the instrument defined on the date of issue (EUR) 1.09 0.65The amount recognised as expenses is included in note 2.7 (Expenses arising from employment benefits).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-29-3": {
"value": "Property, plant and equipmentProperty, plant and equipment are recognised at original acquisitioncost, less accumulated depreciation and impairments. Acquisition costincludes the direct costs arising from acquisition. Costs that arise sub-sequently are included in the book value of the asset or recognisedas separate assets only if it is likely that the future financial benefitassociated with the asset will benefit the Group and the acquisition costof the asset can be reliably determined. Other repair and maintenancecosts are recognised through profit or loss in the period during whichthey have materialised.Straight-line depreciation is applied to assets according to the estimateduseful life. No depreciation is made on land. The estimated useful livesare as follows:Machinery and equipment: 3\u201310 yearsThe residual value and the useful life of assets are checked in everyfinancial statement and, if necessary, adjusted to represent changesthat have occurred in the expectations of financial benefit. Sales gainsand losses accumulated from the disposal or transfer of tangible fixedassets are included in other operating income or expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-28-3": {
"value": "IFRS 16 LeasesBiohit implemented IFRS 16 for the first time for the reporting periodbeginning on 1 January 2019. It will result in almost all leases beingrecognised on the balance sheet by lessee as the distinction betweenoperating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (theright to use the leased item) and a lease liability to pay rentals. Thestandard includes optional recognition exemptions for short-term leases(12 months or less) and leases for which the underlying asset is of lowvalue. Biohit has decided to apply the optional exemptions and recog-nises these expenses as straight-line basis over the period of the lease.The most significant impact of adopting the standard was that Biohitrecognises new liabilities and right-of-use assets, relating to officepremises and company cars from existing lease contracts.According to IFRS 16 -standard, the lessee\u2019s lease period is the periodduring which the lease cannot be terminated. Also, a potential extensionor termination option should be considered, if the use of such option isestimated to be reasonable certain. The lease term for ongoing contractsis based on estimate by Biohit\u2019s management. Management regularlyestimates the length of those leases.The lessee should value the lease agreement by discounting the futurelease payments to the present value at the inception of the contract.The internal interest rate implicit in the lease is not easily availablewhich is why the future minimum lease payments are discounted usingBiohit\u2019s incremental borrowing rate. According to the standard, theincremental borrowing rate is defined as the interest that the lesseewould have to pay when borrowing for a similar term and with similarsecurity to obtain an asset of an equivalent value to the right-of-useasset in similar economic environment. Biohit has determined the incre-mental borrowing rate for leases based on the debt based financingoffers received from the 3rd party. Biohit has applied a single discountrate to a portfolio of leases with similar characteristics.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-33-3": {
"value": "Other intangible assetsIntangible assets are only entered in the balance sheet if the acquisitioncost of the asset can be reliably determined and if it is likely that theexpected financial benefit from the asset will benefit the company. Otherintangible assets with a limited useful life are entered in the balancesheet at original acquisition cost, and costs are booked in the incomestatement based on straight-line depreciation over the course of theknown or estimated useful life of the asset. The Group has no intangibleassets with indefinite useful lives.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-32-3": {
"value": "The depreciation periods are as follows:Patents: 4\u201310 yearsIT software: 3 yearsOther intangible assets: 5\u201310 years",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-32-4": {
"value": "The depreciation periods are as follows:Patents: 4\u201310 yearsIT software: 3 yearsOther intangible assets: 5\u201310 years",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-34-3": {
"value": "Inventories Inventories are measured at acquisition cost or net realisable value,whichever is lower. The acquisition cost is determined using the FIFOmethod. The acquisition cost for finished and unfinished products con-sists of raw materials, direct labour costs, other direct costs, and theappropriate share of manufacturing-related variable overheads andfixed overheads at a normal level of operations. The net realisable valueis the estimated selling price in the ordinary course of business, lessthe estimated costs for completing the product and costs related tosales.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-35-3": {
"value": "Share-based paymentsIn the future the Group might have incentive plans where paymentsare made in the form of equity instruments. The benefits granted underthe plans are recognised at fair value on the date on which they weregranted and entered as costs evenly throughout the period duringwhich they were earned. The effect of the plans on profit or loss is pre-sented under costs of employee benefits.The cost determined on the date on which the options were granted isbased on the Group\u2019s estimate of the number of options for which rightsare presumed to arise at the end of the incentive-earning period. The",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-36-3": {
"value": "ProvisionsA provision is entered when the Group has, due to a past event, a legalor factual obligation, and the obligation is likely to materialise and thesum of the obligation can be reliably estimated. The amount to berecognised as a provision corresponds to the best estimate of the costsrequired to meet existing obligations on the closing date of the financialperiod. If the time value of money has a material impact, the amount ofthe provision is recognised as the present value of anticipated expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-37-3": {
"value": "Taxes based on taxable income for the period and deferred taxesThe tax expense in the income statement consists of the current taxexpense and deferred tax. The amount of tax based on the taxable profitfor the period is calculated from the taxable profit based on the appli-cable tax rate in each country. The tax is adjusted by possible taxesrelated to previous periods. Deferred taxes are calculated from all tem-porary differences between the book value and tax base. The biggesttemporary differences arise from the depreciation of property, plantand equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairmentor for the undistributed profits of subsidiaries if the temporary differenceis not likely to dissolve in the foreseeable future.Deferred tax is calculated using the tax rates enacted by the balancesheet date. Deferred tax assets are recognised to the amount for whichit is likely that taxable profit will be generated in the future againstwhich the temporary difference can be utilised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-39-3": {
"value": "Financial AssetsGroup\u2019s financial assets are classified in the following measurementcategories: amortized cost, fair value through other comprehensiveincome and fair value through profit or loss. The classification dependson used business model for managing the financial assets and the con-tractual terms of the cash flows. Assets are classified as current assets,except for maturities over 12 months after balance sheet date, whichare classified as non-current assets. Purchases and sales of financialassets are recognised on the settlement date. Financial assets arederecognised when the rights to receive cash flows from the invest-ments have expired or have been transferred and the Group has trans-ferred substantially all risks and rewards of ownership.Amortized cost category consists of cash and cash equivalents, tradereceivables and loan receivables where the business model is to holdthe asset to collect the contractual cash \ufb02ows. Financial assets recognisedat amortized cost are valued using the effective interest method.Assets at fair value through profit or loss consist of interest or equityfunds or investments into listed bonds. All gains or losses of fair valuechanges investments in the category is included in financial income andexpenses. Assets at fair value fair value through other comprehensive incomeconsist from equity investments to unlisted Genetic Analysis AS shares.All fair value changes in this category are recognised in equity and anypotential future gain or loss from sale of assets will lead to transferbetween equity to retained earnings without impact to the profit andloss statement. Dividends from equity investments are recognised atprofit and loss statement. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-41-3": {
"value": "Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and mea-sured at fair value net of transaction cost at settlement date. Financialliabilities are subsequently measured at amortized cost using theeffective interest method. Financial liabilities at amortized cost consistfrom loans from financial institutions. Financial liabilities are includedin non-current liabilities, except for items with maturities less than 12months after the balance sheet date, which are included in currentliabilities. A financial liability is derecognised when the related obli-gation is discharged, cancelled or expires. The group does not have anyderivative liabilities.The fair values of other interest-bearing liabilities at amortized costare determined by using the discounted cash flow method employingmarket interest rates at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-42-3": {
"value": "ImpairmentThe credit loss is recognised based on individual assessment ofreceivable. The simplified expected credit loss model is applied fortrade receivables. The impairment process is based on historical creditloss experience combined with current conditions and forward lookingmacroeconomic analysis.Realised loss levels are adjusted based on history, so that they repre-sent the current and future information and macroeconomic factors,that in\ufb02uence the customers ability to make the payments for receiv-ables. Financial items based on trade receivables and contracts arerecognised off the balance sheet as final credit loss., when it is notplausible to expect to receive payment e.g. in the process of bankruptcy.The impairment or credit loss is recognised in the consolidated state-ment of income within other expenses.Maturity analyses for trade receivables, movement in allowance accountand general provisioning matrix is presented at note 2.26 under sectioncredit risk. The Other financial assets at amortized cost consist fromcash at banks. Impairment testingThe Group conducts impairment tests as required on intangible assets.It also assesses any indication of impairment in accordance with theaforementioned accounting policies. The recoverable amounts ofcash-generating units are measured on the basis of value-in-use calcula-tions. Preparing these calculations requires the use of estimates.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-48-2": {
"value": "REVENUE BY MARKET AREA\u20ac 1,000 2022 2021Finland 235 238Europe, Other 4,591 4,286North and South America 274 282Asia 4,731 3,614Other Countries 1,121 941Revenue from contracts with customers total 10,951 9,361The majority of Biohit\u2019s revenue is generated from distributor agree-ments for diagnostic products. Biohit\u2019s customers, i.e. the distributors,buy and resell the products. Biohit has no post-sales rights or obli-gations relating to the control over the products, except for a right ofreturn relating to some distribution agreements. The goods that aresold include several various tests for diagnostics of diseases in the gas-trointestinal tract, such as celiac quick test, lactose intolerance test,Vitamin D test, GastroPanel\u00ae test for the first-line diagnosis of dyspepsiameasured on simple blood test. Furthermore, the product portfolioincludes Acetium\u00ae lozenge and Acetium capsule, which are acetalde-hyde-binding products sold under the trademark Acetium. In licencing agreements, Biohit transfers licensed immaterial rights toa customer, and the customer both produces and sells the products.Licencing agreements cover both diagnostic products and Acetiumproducts. Biohit also has contracts that include both a distribution agreement anda licensing agreement. In this case, Biohit sells to the customer finishedproducts and raw materials needed for production and, in addition,receives a royalty fee based on the sale of the product. Revenue fromthe sale of finished products, raw materials and royalty income fromlicences are recognised as separate performance obligations. In thecase of the licensing agreement, Biohit fulfills the performance obli-gation at one point in time. In that case, the sales revenue is recordedin full when the licence is granted to the customer. The consideration isthen variable up to the extent that it is highly probable that a signifi-cant reversal in the amount of cumulative revenue recognised will notoccur when the uncertainty is subsequently resolved. Biohit valuesthe variable consideration as an expected value that corresponds to thesum of the amounts weighted by probabilities. The variable amount ofmoney is based on the management\u2019s estimate of the annual paymentsthat Biohit will likely receive. Sales to one of the most important customers is presented in note 2.27(Related party transactions) Contract assets and liabilities: Biohit recognises revenue at a point of time when goods and servicesare delivered. The payment terms in Biohit\u2019s contracts with customersvary from a payment to be made one month in advance to paymentin 60 days. A contract liability is recognised for payments received where the goodsor services have not yet been delivered. This is the case, among others,with countries outside Europe, where as a result of a higher credit riskrelating to customers, an advance payment is received, on the average, onemonth before the delivery of the goods. The timing difference betweenthe receipt of the advance payment by Biohit and the delivery of theproducts or the results of a service does not exceed one year. \u20ac 1,000 31 Dec 2022 31 Dec 2021Contract Assets 1,200 -Trade receivables 1,140 2,260Contract assets and receivables total 2,340 2,260\u20ac 1,000 31 Dec 2022 31 Dec 2021Contract liabilities 104 50Contract liabilities / total 104 50The items included in contract liabilities at the beginning of the periodhave been recognised as revenue during the financial year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-47-2": {
"value": "2.3 REVENUE AND SEGMENT INFORMATIONThe company\u2019s product portfolio consists of diagnostic tests, products thatbind acetaldehyde and monoclonal antibodies. The company classifiesits entire product portfolio into one segment. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-51-3": {
"value": "Measurement of assets at fair value fair value through other comprehensive income where senior managers\u2019 judgement is requiredAfter being listed on 1.10.2021 the Genetic Analysis AS share price isbased on the stock quote, and as follows does not require the seniormanagers\u2019 judgement anymore. Before being listed, the input data forthe valuation of Genetic Analysis AS consisted of transactions involvingthe company\u2019s shares on market terms between third parties. If therewere no third-party transactions the assessment was based on thediscounted cash-flow model based on the budgets by the managementof Genetic Analysis AS.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-54-3": {
"value": "Contract assets and liabilities: Biohit recognises revenue at a point of time when goods and servicesare delivered. The payment terms in Biohit\u2019s contracts with customersvary from a payment to be made one month in advance to paymentin 60 days. A contract liability is recognised for payments received where the goodsor services have not yet been delivered. This is the case, among others,with countries outside Europe, where as a result of a higher credit riskrelating to customers, an advance payment is received, on the average, onemonth before the delivery of the goods. The timing difference betweenthe receipt of the advance payment by Biohit and the delivery of theproducts or the results of a service does not exceed one year. \u20ac 1,000 31 Dec 2022 31 Dec 2021Contract Assets 1,200 -Trade receivables 1,140 2,260Contract assets and receivables total 2,340 2,260\u20ac 1,000 31 Dec 2022 31 Dec 2021Contract liabilities 104 50Contract liabilities / total 104 50The items included in contract liabilities at the beginning of the periodhave been recognised as revenue during the financial year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-55-2": {
"value": "2.5 OTHER OPERATING INCOME \u20ac 1,000 2022 2021Subsidies 294 238Capital gain from property, plant and equipment - 20Others 5 -Total 299 2582.8 OTHER OPERATING EXPENCES\u20ac 1,000 2022 2021Travel expenses and other personnel expenses 212 203Rents and maintenance expenses 139 107Sales and marketing expenses 448 511Other external services 1,008 1,242Other operating expenses 376 151Total 2,184 2,215",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-55-3": {
"value": "2.5 OTHER OPERATING INCOME \u20ac 1,000 2022 2021Subsidies 294 238Capital gain from property, plant and equipment - 20Others 5 -Total 299 258",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-59-2": {
"value": "2.7 EXPENSES ARISING FROM EMPLOYMENT BENEFITS\u20ac 1,000 2022 2021Salaries 3,083 2,916Pension expenses \u2013 defined-contribution plans 441 431Options and share bonuses realised and paid in shares 199 17Other personnel expenses 94 86Total 3,817 3,450",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-57-2": {
"value": "Average number of Group employees in the financial period2022 2021Group total 45 44Details of the employment benefits enjoyed by senior managersare presented in note 2.27 (Related-party transactions). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-56-3": {
"value": "2.8 OTHER OPERATING EXPENCES\u20ac 1,000 2022 2021Travel expenses and other personnel expenses 212 203Rents and maintenance expenses 139 107Sales and marketing expenses 448 511Other external services 1,008 1,242Other operating expenses 376 151Total 2,184 2,215",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-58-2": {
"value": "Other operating expenses include research and development expensesof EUR 1,238 thousand (EUR 1,219 thousand). 2.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2022 2021Intangible assets 106 1,626Right-of-use assets 269 258Plant and equipment105 105Total 481 1,988",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-58-3": {
"value": "Other operating expenses include research and development expensesof EUR 1,238 thousand (EUR 1,219 thousand). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-60-2": {
"value": "2.9 AUDITORS\u2019 FEES\u20ac 1,000 2022 2021Companies belonging to the PricewaterhouseCoopers chainAuditors' fees 59 54Other services66 60Total fees paid to the auditor 125 114",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-61-3": {
"value": "2.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2022 2021Intangible assets 106 1,626Right-of-use assets 269 258Plant and equipment105 105Total 481 1,988",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-61-4": {
"value": "2.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2022 2021Intangible assets 106 1,626Right-of-use assets 269 258Plant and equipment105 105Total 481 1,988",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-62-2": {
"value": "2.11 FINANCIAL INCOME AND EXPENSES\u20ac 1,000 2022 2021Financial incomeExchange rate gains from financial assetsand liabilities 20 25Net loss on investments recognised at fair value through profit or loss 69 69Other financial income 3 114Total 92 209Financial expensesInterest expenses on financial liabilitiesNet loss on investments recognised at fair value through profit or loss -34 -9Exchange rate losses from financial assetsand liabilities -29 -2Other financial expences -289 -23Total -352 -33Total financial income and expenses -260 175Other financial expences mainly consists of impairment of investments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-63-2": {
"value": "2.12 INCOME TAXESDirect taxes\u20ac 1,000 2022 2021Tax based on taxable income for the financial period -77 -64Withholding tax liabilities-204 -131Change in deferred taxes 14 -1Total Direct taxes -267 -195Reconciliation of tax expenses on the income statement\u20ac 1,000 2022 2021Profit before taxes 868 -1,305Consolidated income taxes at Group\u2019s domestic tax rate (20%) -174 261Impact of different tax rates offoreign subsidiaries 3 2Non-deductible expenses -81 -0 Tax-exempt income 0 14Non-creditable withholding taxes -204 -131Effect of deferred tax assets not recognised 189 -341Taxes on the income statement -267 -195The group has depreciation expenses that have been entered inaccounting but not in taxation. Of these, no deferred tax assets havebeen recorded.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-64-2": {
"value": "2.13 EARNINGS PER SHAREUndiluted earnings per share are calculated by dividing the profitattributable to shareholders of the parent company in the financialperiod by the weighted average number of shares in circulation duringthe financial period.2022 2021Profit for the period attributable to the owners of the parent company(EUR thousand) 601 -1,500Average number of shares. undiluted 15,045,593 15,045,593Average number of shares. diluted 15,065,486 15,045,593Earnings per share. undiluted (EUR) 0.04 -0.10Earnings per share. diluted (EUR) 0.04 -0.10",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-66-2": {
"value": "2.14 INTANGIBLE ASSETS2022Intangible\u20ac 1,000 rights TotalAcquisition cost 1 January 2022 8,986 8,986Increases 11 11Acquisition cost 31 December 20228,997 8,997Accumulated depreciation and impairment1 January 2022 -8,849 -8,849Depreciation -106 -106Accumulated depreciation and impairment 31 December 2022 -8,955 -8,955Book value 1 January 2022 137 137Book value 31 December 2022 41 412021Intangible\u20ac 1,000 rights TotalAcquisition cost 1 January 2021 8,986 8,986Acquisition cost 31 December 2021 8,986 8,986Accumulated depreciation and impairment 1 January 2021 -7,223 -7,223Depreciation -1,626 -1,626Accumulated depreciation and impairment 31 December 2021 -8,849 -8,849Book value 1 January 2021 1,763 1,763Book value 31 December 2021 137 137Intangible rights consist of patents.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-66-3": {
"value": "2.14 INTANGIBLE ASSETS2022Intangible\u20ac 1,000 rights TotalAcquisition cost 1 January 2022 8,986 8,986Increases 11 11Acquisition cost 31 December 20228,997 8,997Accumulated depreciation and impairment1 January 2022 -8,849 -8,849Depreciation -106 -106Accumulated depreciation and impairment 31 December 2022 -8,955 -8,955Book value 1 January 2022 137 137Book value 31 December 2022 41 412021Intangible\u20ac 1,000 rights TotalAcquisition cost 1 January 2021 8,986 8,986Acquisition cost 31 December 2021 8,986 8,986Accumulated depreciation and impairment 1 January 2021 -7,223 -7,223Depreciation -1,626 -1,626Accumulated depreciation and impairment 31 December 2021 -8,849 -8,849Book value 1 January 2021 1,763 1,763Book value 31 December 2021 137 137Intangible rights consist of patents.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-67-2": {
"value": "2.15 TANGIBLE ASSETS2022Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2022 917 1,733 2,650Increases 904 44 948Acquisition cost 31 December 20221,820 1,777 3,598Accumulated depreciation and impairment 1 January 2022 -698 -1,532 -2,230Depreciation -269 -105 -375Accumulated depreciation and impairment 31 December 2022 -967 -1,637 -2,604Book value 1 January 2022 219 201 420Book value 31 December 2022 853 140 9932021Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2021 811 1,697 2,508Increases286 37 322Decreases -180 - -180Acquisition cost 31 December 2021 917 1,733 2,650Accumulated depreciation and impairment 1 January 2021 -440 -1,428 -1,868Depreciation -258 -105 -362Accumulated depreciation and impairment 31 December 2021 -698 -1,532 -2,230Book value 1 January 2021 371 269 640Book value 31 December 2021 219 201 420",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-68-2": {
"value": "2.16 LEASESBelow stated information is based on the leasing contracts where the Biohit Group is the lessee. The Group has committed to a lease that has notyet to begun. The lease begins on 1 January 2023, the duration is 2 years and it is worth EUR 54 thousand in total. The previous lease has beenpaid in full 31 December 2022. Right-of-use assets\u20ac 1,000 31 Dec 2022 31 Dec 2021Buildings 649 78Equipment 5 14Vehicles199 127Total 853 219Depreciation charge of right-of-use assets \u20ac 1,000 31 Dec 2022 31 Dec 2021Buildings 196 206Equipment 9 22Vehicles65 29Total 269 258Amounts recognised in the income statement\u20ac 1,000 31 Dec 2022 31 Dec 2021Depreciation of right-of-use assets 269 258Expenses relating to short-term leases and leases of low value assets 14 1Interest expenses on lease liabilities 33 6Total 317 264Amounts presented in the consolidated cash flow statement\u20ac 1,000 31 Dec 2022 31 Dec 2021Payment of principal portion of lease liabilities 186 266Interest expenses on lease liabilities 33 6Total 219 271The maturity analysis of lease liabilities is presented in note 2.26 The Group is exposed to potential future increases in variable lease(Management of financing risks). payments based on an index or rate, which are not included in the leaseliability until they take effect. When adjustments to lease paymentsThe Group leases mainly company cars and premises. Rental contracts based on an index or rate take effect, the lease liability is reassessedare typically made for fixed periods of 12 months to 5 years but may and adjusted against the right-of-use asset. have extension options. Lease payments are allocated between principal and finance cost. Thefinance cost is charged to profit or loss over the lease period so as toAssets and liabilities arising from a lease are initially measured on a produce a constant periodic rate of interest on the remaining balance ofpresent value basis. Lease liabilities include the net present value of the liability for each period. the following lease payments: The standard includes optional recognition exemptions for short-termn fixed payments leases (12 months or less) and leases for which the underlying asset isof low value. Biohit has decided to apply the optional exemptions andn variable lease payment that are based on an index or a rate, initially recognises these expenses as straight-line basis over the period of the measured using the index or rate as at the commencement date lease. n the exercise price of a purchase option if the group is reasonably According to IFRS 16 -standard, the lessee\u2019s lease period is the period certain to exercise that optionduring which the lease cannot be terminated. Also, a potential extensionor termination option should be considered, if the use of such optionLease payments to be made under reasonably certain extension options is estimated to be reasonably certain. The lease term for ongoing con-are also included in the measurement of the liability. tracts is based on estimate by Biohit\u2019s management. Managementregularly estimates the length of those leases. According to the standard, the incremental borrowing rate is defined as the interest that the lessee would have to pay when borrowing for a similar term and with similar security to obtain an asset of an equivalent value to the right-of-use asset in similar economic environment. Biohit has determined the incremental borrowing rate for leases based on the debt-based financing offers received from the 3rd party. Biohit has applied a single discount rate to a portfolio of leases with similar characteristics. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-71-2": {
"value": "2.17 FINANCIAL ASSETS AND LIABILITIES BY CATEGORYFair value throughFair valueThe Group categorised its financial assets and liabilities into Amortized costprofit and lossthrough OCIHierarchicalthe following categories on 31 December 2022: \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 levelNon-current assetsOther non-current assets 58Level 2Current assetsFund shares - 1,374 - Level 1Investment to Genetic Analysis AS - 280 Level 1Bonds - 2,451 - Level 2Trade receivables 2,340 - -Other receivables 413 - -Cash and cash equivalents 2,122 - -Fair value throughFair valueThe Group categorised its financial assets and liabilities into Amortized costprofit and lossthrough OCIHierarchicalthe following categories on 31 December 2021: \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 levelNon-current assetsOther non-current assets 58Level 2Current assetsFund shares - 1,117 - Level 1Investment to Genetic Analysis AS - - 889 Level 1Bonds - 2,407 - Level 2Trade receivables 2,260 - -Other receivables 460 - -Cash and cash equivalents 1,102 - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-72-2": {
"value": "The company has classified the hierarchies of financial assetsaccording to the availability of data on market terms and other pricedata.The fair values on level 1 of the hierarchy are based on the quoted(unadjusted) prices of identical assets or liabilities on active markets.The group has mainly used valuations provided by its asset manage-ment partner as a source of price data for determining the fair valueof these instruments, and the company has verified that the price datarepresents genuine, frequent market transactions involving the instru-ments in question. In significant part, the fair values of level 2 instruments are based onother input data than the quoted prices included in level 1, althoughthis data can be obtained for the assets or liabilities in question eitherdirectly (as a price) or indirectly (as a derivative of the price). The Groupuses generally accepted valuation models to determine the fair valuesof these instruments, and the input data for these models are based insignificant part on observable market data.The level in the fair value hierarchy at which a certain item measuredat fair value is classified overall is determined on the basis of thesignificant input data on the lowest level with regard to the entire itemmeasured at fair value. The significance of input data is evaluated in itsentirety in relation to the item valued at fair value. The original book value of other receivables corresponds to their fairvalue because the effect of discounting is negligible view of the maturityof the receivables. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-74-2": {
"value": "Genetic Analysis AS was listed year 2021. The hierarchical level waschanged from level 3 to level 1. Fair value at the time was EUR 889thousand. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-75-2": {
"value": "2.19 DEFERRED TAXESRecognisedRecognised underDeferred tax assetsthrough profitother items of compre-\u20ac 1,0001 Jan 2022and losshensive income Other adjustments 31 Dec 2022Internal inventory margin 8 -1 - - 7Other items 6 15 - -5 16Total 14 14 - -5 22RecognisedRecognised underDeferred tax liabilitiesthrough profit other items of compre-\u20ac 1,0001 Jan 2022and losshensive income Other adjustments 31 Dec 2022Capitalisation of tangible assets 2 1 - - 2Financial securities measured via the fair value reserve 0 - - - 0Total 2 1 - - 2RecognisedRecognised underDeferred tax assetsthrough profit other items of compre-\u20ac 1,0001 Jan 2021and losshensive income Other adjustments 31 Dec 2021Internal inventory margin 9 -2 - - 8Other items 7 -1 - - 6Total 17 -3 - - 14RecognisedRecognised underDeferred tax liabilitiesthrough profitother items of compre-\u20ac 1,0001 Jan 2021and losshensive income Other adjustments 31 Dec 2021Capitalisation of tangible assets3 -1 - - 2Financial securities measured via the fair value reserve0 - - - 0Total 3 -1 - - 2The Group has tax-deductible losses of EURIn addition the group has entered R&D costs for EUR4.7 million in accounting but not in tax deduction. No deferred tax assets has been recognised for these R&D costs.20.1million for the periods from 2012 to 2022 for which no deferred tax assets have been recognised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-81-2": {
"value": "2.20 INVENTORIES\u20ac 1,000 2022 2021Materials and supplies 533 352Work in progress 13 27Finished products/goods 374 371Total inventories 920 750 The amount of inventories recognised as an expense during the periodwas EUR 56 thousand (EUR 143 thousand). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-82-2": {
"value": "2.21 TRADE AND OTHER RECEIVABLESShort-term receivables\u20ac 1,000 2022 2021Trade receivables 1,140 2,260Contract assets 1,200 -Accrued income 383 434Other receivables 30 27Total 2,753 2,720The age analysis of the trade receivables is presented in note 2.26 (Management of financing risks). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-83-2": {
"value": "2.22 NOTES RELATED TO SHAREHOLDERS\u2019 EQUITYBiohit Oyj\u2019s share capital is EUR2,350,350.81 (EUR2,350,350.81) andthere are 15,045,593 (15,045,593) shares, of which 2,975,500 (2,975,500)belong to Series A and 12,070,093 (12,070,093) belong to Series B.Series B is listed on the stock exchange. The shares have no nominal value. Shares in Series A and B differ fromeach other in that each Series A share entitles its holder to twenty (20)votes at general meetings, while each Series B sharecarries one (1)vote. The dividend paid for Series B shares is, however, two (2) per centof the nominal value higher than that paid for Series A shares. Whenthis regulation is applied, the nominal value of the shares is taken to beEUR 0.17, which was the nominal value of the company\u2019s shares whenit decided to discontinue using nominal values for shares. The shareholders\u2019 equity has been paid in full. Options granted during the 2021 financial period:I 2021I 2021Types A, B, C, Types A, B, SchemeD, EC, DNature of the scheme Share options Types A, B, C, D, EDate of granting 7 December 2021 7 December 2021Number of instruments granted 440,000 440,000Subscription price EUR 1.00 EUR 2.00 Share price at the time of granting EUR 1.93 EUR 1.93Period of validity (years)6.24 6.24Realisation In shares In sharesOptions granted during the 2022 financial period:I 2022I 2022Types A, B, C, Types A, B, SchemeD, EC, DNature of the scheme Share options Share optionsDate of granting29 November 2022 29 November 2022Number of instruments granted 80,000 80,000Subscription price EUR 1.00 EUR 2.00 Share price at the time of granting EUR 1.76 EUR 1.76Period of validity (years)5.26 5.26Realisation In shares In sharesFor series I 2021 and I 2022 the share subscription is 1.3.2023-1.3.2028and for series II 2021 and II 2022 1.3.2024-1.3.2028. The right to exerciseshares requires the fulfilment of specifically determined profit objec-tives. If a option rights holders employment ends for whatever reason,they are obligated to return those option rights whose subscriptionperiod has not begun when the employment or management positionceases to the Company. 2.23 SHAREBASED PAYMENTSShare-based payments terms and conditionsDuring the financial period 2021 Biohit Oyj established an option pro-gramme within the framework of the share-based incentive scheme. Inaccordance with the terms of the option programme, options are grantedwithout cash payment, but a subscription price is set for the shares. Thekey terms and conditions of the incentive scheme are shown in the tablebelow. Options in circulationNumber of options 2022 2021In circulation at the beginning of the financial period 880,000 -Granted during the financial period 160,000 880,000Forfeited -280,000 -Options in circulation at the end of the financial period 760,000 880,000",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-88-2": {
"value": "Description of shareholders\u2019 equity funds: The translation differences reserve includes the translation differencesarising when the financial statements of foreign subsidiaries and jointventures are translated into euros. The invested unrestricted equity fund includes other investmentssimilar to shareholders\u2019 equity and the subscription prices of sharesinsofar as no specific decision is taken to recognise these under share-holders\u2019 equity. The fair value reserve consists of Genetic Analysis AS stocks. Dividendson equity investments are recognised in the income statement. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-90-2": {
"value": "Capital management For capital management purposes Biohit defines capital as totalequity and interest-bearing liabilities less cash and cash equivalentsand current financial investments. The main objectives of Biohit\u2019s capital management are to maintain asolid overall financial position and to ensure sufficient financial flexi-bility to implement long-term business strategy. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-95-3": {
"value": "Determining fair valueThe Group uses the Black-Scholes model to determine the fair value of its option schemes. Presumptions used to determine fair value during the 2022 financial periodScheme I 2022 II 2022Anticipated volatility 44.4% 44.4%Anticipated average period of validity of options on the issue date (years) 5.26 5.26Risk-free rate (%) 2.25% 2.25%Fair value of the instrument defined on the date of issue (EUR) 1.05 0.68Presumptions used to determine fair value during the 2021 financial periodScheme I 2021 II 2021Anticipated volatility 36.4% 36.4%Anticipated average period of validity of options on the issue date (years) 6.24 6.24Risk-free rate (%) 0.00% 0.00%Fair value of the instrument defined on the date of issue (EUR) 1.09 0.65The amount recognised as expenses is included in note 2.7 (Expenses arising from employment benefits).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-2": {
"value": "Covenants connected to long-term loansThere are no special covenants attached to the company\u2019s long-termfinancial lease liabilities. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-97-2": {
"value": "2.25 TRADE PAYABLES AND OTHER LIABILITIESLong-term interest-free liabilities2022 2021\u20ac 1,000 Other long-term liabilities 8 7Total 8 7Short-term interest-free liabilities2022 2021\u20ac 1,000 Trade payables 676 577Other payables 250 53Advances received 104 50Tax liabilities 139 180Accruals and deferred income 1,435 1,272Total 2,604 2,132Total interest-free liabilities 2,612 2,139The most substantial item included in accruals and deferred incomeis the deferral of employment benefits EUR 666 thousand (EUR 605thousand).Other payables include Biohit Healthcare S.r.l. cost accrual 250thousand euros. This accrual has been recognised in revenue. The Italian state is demanding ex post compensation from suppliers ofmedical equipment for the budget overruns of the Italian administrativeregions in the years 2015\u20132019.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-98-2": {
"value": "2.26 MANAGEMENT OF FINANCING RISKSBiohit\u2019s management of financing risks focuses on analysing and mini-mising the following financing risks:Exchange rate risk Exchange rate risks are associated with international business activities.When calculated using comparable currencies, Biohit\u2019s net revenuenot materially different to the reported values. Overall, exchange ratechanges did not significant affect the company\u2019s profitability in the lastfinancial period. The company\u2019s sales are primarily denominated ineuros and the company does not have any exchange rate hedging. Most of the Group\u2019s trade receivables and payables are in functionalcurrency of each group company and do not involve significant trans-action risk. The Group monitors the translation risk related to BiohitHealthcare Ltd, but the risk is not hedged. Interest rate risk Interest rate changes have a minor effect on Biohit\u2019s earnings. For thisreason, the Group did not use any separate hedging against this risk inthe financial period. Analysis of the maturities of financial liabilities in 2022\u20ac 1,000 <1 year 1-5 year >5 year TotalAccounts payable and other interest-free liabilities 676 - - 676Lease contracts 276 719 - 995Total 952 719 - 1,671Analysis of the maturities of financial liabilities in 2021\u20ac 1,000 <1 year 1-5 year >5 year TotalAccounts payable and other interest-free liabilities 577 - - 577Lease contracts 52 155 - 208Total 630 155 0 785Liquidity riskLiquidity risk management aims to safeguard the Group\u2019s financesunder all circumstances. The Group\u2019s current financial assets on thebalance sheet date amounted to EUR 5.9 million (EUR 4.6 million). The company also holds shares in Genetic Analysis AS worth EUR 0.3million (EUR 0.9 million). The aim of the investment activities related tothe company\u2019s current liquid assets is to achieve profit at very low riskof capital loss. The Group\u2019s equity ratio was 68.3% (76.3%). Commodity risk The company is not using derivatives to hedge against commodity risksbecause the company is not exposed to commodity risks by virtue of thenature of its business.Credit and counterparty riskThe business units are responsible for the credit risks connected totheir trade receivables, and they have evaluated the risk of credit lossesfor each customer. Biohit\u2019s customer base primarily consists of solvent companies. Assuch, Biohit\u2019s risk of credit losses cannot be considered significant. Thecompany has not used credit insurance. The majority of customerrelationships are long-term in nature and business relations are active,so the company will become aware of changes in customers\u2019 credit-worthiness at an early stage. The investment portfolio consists of direct corporate bond loans, struc-tured products, corporate loan funds, money market funds and cash inbank accounts. Some of the products in the investment portfolio arelisted, while others are not. Sufficient diversification of investmentsbetween asset categories, investment instruments and counterpartiesis essential. The company uses at least two partners in its investmentactivities. Approximately 35% of the investment portfolio is cash, low-risk money market fund investments and investment-grade invest-ments. Approximately 50% of the portfolio is investments rated BB-B,while investments without credit ratings account for 15%. On 31 December 2022, trade receivables totalled EUR 1.1 million(EUR 2.3 million). The maximum amount of credit risk is the book value of the tradereceivables. Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2022loss Net 2022 2021loss Net 2021Not yet at maturity 800 -1 799 2,087 -1 2,085Less than 30 days overdue 101 0 101 83 0 8330\u201360 days overdue 89 -5 85 40 0 3961\u201390 days overdue 64 -5 59 29 -1 28More than 90 days overdue 100 -3 98 26 0 25Total 1,155 -14 1,140 2,264 -4 2,260The impairment loss is calculated on the basis of historical data and is based on the payment behavior of Biohit\u2019s customers in previous years.EUR 10 thousand was recognised in credit losses for 2022. EUR 5 thousand was recognised in credit losses for 2021, but simultaneously 19 thousand of previously recognised credit losses were returned.Capital structure managementThe equity ratio \u2013 an indicator of the company\u2019s capital structure \u2013 is calculated by dividing the Group\u2019s equity by the balance sheet total lessadvances received. The result of this calculation is then multiplied by one hundred.Equity ratio \u20ac 1,000 2022 2021Total shareholders' equity 7,458 7,300Balance sheet total 11,015 9,613Advances received -104 -50Equity ratio 68.3% 76.3%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-99-3": {
"value": "Exchange rate risk Exchange rate risks are associated with international business activities.When calculated using comparable currencies, Biohit\u2019s net revenuenot materially different to the reported values. Overall, exchange ratechanges did not significant affect the company\u2019s profitability in the lastfinancial period. The company\u2019s sales are primarily denominated ineuros and the company does not have any exchange rate hedging. Most of the Group\u2019s trade receivables and payables are in functionalcurrency of each group company and do not involve significant trans-action risk. The Group monitors the translation risk related to BiohitHealthcare Ltd, but the risk is not hedged. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-102-3": {
"value": "Liquidity riskLiquidity risk management aims to safeguard the Group\u2019s financesunder all circumstances. The Group\u2019s current financial assets on thebalance sheet date amounted to EUR 5.9 million (EUR 4.6 million). The company also holds shares in Genetic Analysis AS worth EUR 0.3million (EUR 0.9 million). The aim of the investment activities related tothe company\u2019s current liquid assets is to achieve profit at very low riskof capital loss. The Group\u2019s equity ratio was 68.3% (76.3%). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-106-3": {
"value": "Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2022loss Net 2022 2021loss Net 2021Not yet at maturity 800 -1 799 2,087 -1 2,085Less than 30 days overdue 101 0 101 83 0 8330\u201360 days overdue 89 -5 85 40 0 3961\u201390 days overdue 64 -5 59 29 -1 28More than 90 days overdue 100 -3 98 26 0 25Total 1,155 -14 1,140 2,264 -4 2,260The impairment loss is calculated on the basis of historical data and is based on the payment behavior of Biohit\u2019s customers in previous years.EUR 10 thousand was recognised in credit losses for 2022. EUR 5 thousand was recognised in credit losses for 2021, but simultaneously 19 thousand of previously recognised credit losses were returned.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-104-3": {
"value": "Credit and counterparty riskThe business units are responsible for the credit risks connected totheir trade receivables, and they have evaluated the risk of credit lossesfor each customer. Biohit\u2019s customer base primarily consists of solvent companies. Assuch, Biohit\u2019s risk of credit losses cannot be considered significant. Thecompany has not used credit insurance. The majority of customerrelationships are long-term in nature and business relations are active,so the company will become aware of changes in customers\u2019 credit-worthiness at an early stage. The investment portfolio consists of direct corporate bond loans, struc-tured products, corporate loan funds, money market funds and cash inbank accounts. Some of the products in the investment portfolio arelisted, while others are not. Sufficient diversification of investmentsbetween asset categories, investment instruments and counterpartiesis essential. The company uses at least two partners in its investmentactivities. Approximately 35% of the investment portfolio is cash, low-risk money market fund investments and investment-grade invest-ments. Approximately 50% of the portfolio is investments rated BB-B,while investments without credit ratings account for 15%. On 31 December 2022, trade receivables totalled EUR 1.1 million(EUR 2.3 million). The maximum amount of credit risk is the book value of the tradereceivables. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-107-2": {
"value": "2.27 RELATEDPARTY TRANSACTIONSParties are considered to be related parties if one of the parties is able to exercise control or considerable in\ufb02uence over the other\u2019s decision-makingrelated to finances and business The Group\u2019s related parties include the members of the Board of Directors and the Group Management Team, aswell as the President & CEO. In addition the Group\u2019s related parties include Biohit HealthCare (Hefei) Co. Ltd and subsidiaries. Management remuneration 2022Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 579 108 152President & CEO 197 37 26Members of the scientific advisory board 129 - -Management remuneration 2021Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 455 80 14President & CEO 187 33 2Members of the scientific advisory board 197 - -Share-based remuneration includes expenses recorded for the share-based incentive option programme.Osmo Suovaniemi has been employed by the company as a member of the scientific advisory board by the Board of Directors\u2019 decision. The com-pensation, including fringe benefits,is EUR129 thousand (EURhourly compensation of 85 euros for work outside the advisory board. Will be paid 85 EUR per hour for the work outside the scientific advisory board.\u201d Market-based long term loans of EUR 57 thousand (EUR 57 thousand) have been granted to group management team members. Loan interest rate is 12-month Euribor plus 0.3%. Interest is paid annually in arrears. Loan period is five years. The borrower is entitled to pay back loan early. SubsidiariesManagement remuneration 2022Salaries and other short-Post-employment and Share-based \u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 177 17 21Management remuneration 2021Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 128 13 2Board of Directors\u2019 remuneration\u20ac 1,000 2022 2021Parent companyLea Paloheimo Chairman 8 15Eero Lehti Member 3 11Osmo Suovaniemi Member 8 15Franco Aiolfi Member 18 11Matti H\u00e4rk\u00f6nen Member 3 15Liu Feng Member 5 12Kalle H\u00e4rk\u00f6nen Member 5 -Timo Joensuu Member - 12Total board remuneration 48 90Liu Feng is the owner of Biohit HealthCare (Hefei) Co. Ltd, and he exercises control over the company. On 31 December 2022, the members of the Board of Directors and President & CEO owned a total of 2,868,310 Series A shares and 4,236,748Series B shares, either directly or through companies under their control. These correspond to 47.2% of all of the shares in the company and 86.1%of all of the votes. 197thousand) \u201cIn addition, the members of the scientific advisory board are paid anOther operating expenses\u20ac 1,000 2022 2021Consultancy. administration and logistics fees (companies under the control of members of the Board of Directors) Euroclone S.p.A. Franco Aiolfi 70 - BioBrick S.p.A. Franco Aiolfi - 69 BioAir S.p.A. Franco Aiolfi - 13 Oy Tech Know Ltd. Matti H\u00e4rk\u00f6nen 4 48Total 74 130Sales of goods and licenses to related party companies\u20ac 1,000 2022 2021Sales of goods Biohit HealthCare (Hefei) Co. Ltd 2,283 2,150License sales Biohit HealthCare (Hefei) Co. Ltd 2,205 1,300Total 4,488 3,450\u20ac 1,000 2022 2021Trade receivables Biohit HealthCare (Hefei) Co. Ltd - 1,500Contract assets Biohit HealthCare (Hefei) Co. Ltd 1,200 -Total 1,200 1,500Biohit HealthCare (Hefei) Co. Ltd owns 32.87 percent of Biohit\u2019s shares.Biohit and Biohit HealthCare (Hefei) Co. Ltd have signed a distributionagreement in 2022. Based on the agreement Hefei has pledged toBiohit 1.5 million Biohit series B shares (EUR 2.4 million) as securityfor its obligations under the agreement. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-110-3": {
"value": "Management remuneration 2022Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 579 108 152President & CEO 197 37 26Members of the scientific advisory board 129 - -Management remuneration 2021Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 455 80 14President & CEO 187 33 2Members of the scientific advisory board 197 - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-121-2": {
"value": "The Group\u2019s parent company and subsidiariesGroupParent company Biohit Oyj, FinlandownershipBiohit Healthcare Ltd, United Kingdom 100%Biohit Healthcare S.r.l., Italy 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-120-2": {
"value": "2.28 COLLATERAL AND CONTINGENT LIABILITIES\u20ac 1,000 2022 2021Collateral pledged on the company\u2019s own behalfGuarantees 4 4Total collateral and contingent liabilities 4 4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-119-2": {
"value": "2.29 EVENTS AFTER THE FINANCIAL PERIODThe company\u2019s management is not aware of material events since thebalance sheet date. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:74370089ATTSNBXJVT29",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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}
}