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", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f5409": { "value": " Helsinki, Finland.", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f5420": { "value": " Laippatie 1, Helsinki,", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f5421": { "value": "Finland.", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "f5423": { "value": "Biohit Oyj", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-11-1": { "value": "2.2 ACCOUNTING PRINCIPLES Accounting principles The consolidated financial statements have been prepared in compliance with the principle of operational continuity. Despite its loss-making financial periods, the company has succeeded in keeping its working capital at a good level and the company believes that it is sufficient to cover the next 12 months of operations. The company is not dependent on external financing to guarantee operational continuity. In the assess-ment of the company\u2019s senior management, the company\u2019s capacity to continue operating is good, and there are no foreseeable events or conditions that could occur individually or in combination to give major cause to doubt the company\u2019s ability to continue operating.The consolidated financial statements have been prepared on the basis of acquisition cost with the exception of equity investments recognised at fair value through other comprehensive income and financial assets and liabilities recognised at fair value through profit or loss. The financial statements are presented in thousands of euros. The figures presented in the financial statements are rounded from precise figures, so the combined total of individual figures may differ from the total sum presented. Indicators have been calculated using precise values.The preparation of IFRS-compliant financial statements requires the Group management to make certain estimations and judgments when applying the Group\u2019s accounting policies. Information on judgements that the management has made when applying the Group\u2019s accounting principles and that have the most significant effect on the figures pre-sented in the financial statements are presented under \u201cAccounting policies calling for judgements by the management and key sources of estimation uncertainty\u201d.Presentation methodThe Group\u2019s income statement is presented as a single calculation in which the share of the income accounted for by the Group\u2019s ongoing operations is presented first and income due to discontinued operations is then presented on a single line. In the 2022 and 2023 financial periods Biohit had no discontinued operation to present.Consolidation principlesThe consolidated financial statements include the parent company, Biohit Oyj, and all its subsidiaries. Subsidiaries are companies over which the Group exercises control. The Group has a controlling interest in a company if, by being involved in the company, it is exposed to fluc-tuating returns or is entitled to such \ufb02uctuating returns and it is able to in\ufb02uence these returns by exercising its control over the company.Mutual shareholdings of Group companies have been eliminated using the acquisition cost model. Acquisition costs include transferred assets at fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from the moment that the Group gains control over them and divested subsidiaries are consolidated until this control ends. All internal Group business transactions, receivables, liabilities, unrealised profits and internal profit distribution are eliminated when preparing the consolidated financial statements. Unrealised losses are not eliminated if the loss results from impairment. The distribution of profits for the financial period to the parent company\u2019s owners and minority interest-holders is presented in the income statement, and the minority interest-holders\u2019 share of equity is presented as a separate item in the balance sheet under equity. The minority interest-holders\u2019 share of accumulated losses is recognised in the consolidated financial statements up to the amount of the investment. The Group has no associated companies or minority shareholders.SubsidiariesSubsidiaries are consolidated into the financial statements from the moment that the Group gains control over them until this control ends. The consolidated financial statements have been prepared using the acquisition-cost method. The Group\u2019s share of assets, liabilities and con-tingent liabilities on the date of acquisition is recognised at fair value and the amount in excess of the fair-value acquisition cost is recognised as goodwill. If the acquisition cost of a subsidiary is less than the value of the net assets on the date of acquisition, the difference is recognised in the income statement. Internal Group business transactions, receivables, liabilities and unrealised profits from internal sales are eliminated in the consolidated financial statements. Unrealised losses are also eliminated unless an internal business transaction demon-strates that an asset has become impaired. The share of a subsidiary owned by minority interest-holders is presented in the consolidated balance sheet under equity, separately from shareholders\u2019 equity. The accounting principles applied by subsidiaries have been adapted to correspond to the Group\u2019s principles. On 31 December 2023 the company had no goodwill on its balance sheet.Translating items denominated in foreign currenciesThe profit and financial position of the Group\u2019s units are measured in the currency of the main operating region of the unit in question. The consolidated financial statements are presented in euro, which is the functional and presentation currency of the Group\u2019s parent company.Foreign currency business transactions are recorded in the functional cur-rency at the exchange rate on the date of transaction. Monetary receiv-ables and liabilities are translated at the exchange rate on the closing date of the financial period. Non-monetary foreign currency items have been translated into the functional currency at the exchange rates on the transaction date. Any exchange differences arising from translation are recognised in the income statement. Any exchange differences aris-ing from the translation of accounts receivable and accounts payable within the Group are recognised as financial items, also corresponding external items are treated as financial items. The income statements of foreign subsidiaries have been translated into euro at the average exchange rate for the financial period and the balance sheets have been translated at the exchange rate on the closing date of the financial peri-od. The exchange difference resulting from translating income state-ment items using the average exchange rate and balance sheet items at the exchange rate on the closing date of the financial period has been recognised as a separate item under translation differences in equity. Business segmentsBiohit\u2019s product portfolio consists of diagnostic tests, analysis systems, products that bind carcinogenic acetaldehyde into harmless compounds and monoclonal antibodies. The company classifies its entire product portfolio into one segment.Segment information is provided to the most senior operative decision-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 business segments.Revenue recognitionThe Group applies IFRS 15 Revenue from contracts with customers. The new standard establishes a fivestep model for recognizing revenue from contracts with customers. Revenue is recognised on a gross basis, as Biohit acts as a principal towards customers.Revenue is recognised on a gross basis, as Biohit acts as a principal towards customers. The transaction price is estimated separately for each contract at the amount of consideration that Biohit is expected to be entitled to in exchange of the goods or services transferred. The determination of the transaction price is normally straightforward, as Biohit\u2019s contracts include no variable consideration such as retrospective discounts. Biohit applies the practical expedient and therefore does not recognise a significant financing component, i.e. does not adjust the promised consideration for time value of money when the time between the delivery of the promised good or service to the customer and the payment by the customer is less than one year.Revenue for each good or royalty from license-based business is recognised as a distinct performance obligation, as those are separately identifiable and Biohit\u2019s customers can benefit from them individually.Revenue from goods sold is recognised at a point of time when control over them is transferred to the customer in accordance with the commercial terms of delivery, i.e. when the goods leave the 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 is recorded in full when the license is granted to the customer. The con-sideration is then variable up to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty is subsequently resolved. Biohit values the variable consideration as an expected value that corresponds to the sum of the amounts weighted by probabilities. The variable amount of money is based on the management\u2019s estimate of the annual payments that Biohit will likely receive.Biohit has a contractual obligation to withdraw defective goods from the market and replace them with new products without a separate compensation. Costs relating to the withdrawal are accounted for in accordance with IAS 37 Provisions, contingent liabilities and contingent assets. The amount of costs relating to goods withdrawn has not been material in Biohit\u2019s business.Biohit recognises a contract asset when the right to a consideration is not unconditional. The asset is recognised within sales receivables when the right to a consideration is unconditional, i.e. when only passage of time is required before payment of the consideration is due. A contract liability is recognised for payments received from customers for which no 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 and recognises the incremental costs of obtaining a contract as an expense as incurred, if the amortisation period for the related asset would be one year or less.Biohit applies the practical expedient and does not disclose information about partly or completely unsatisfied performance obligations that relate to contracts with a duration one year or less. Biohit\u2019s contracts with a duration of more than one year consist of distribution agree-ments that are framework contracts by nature and do not meet the criteria in IFRS 15 for the existence of a contract without specific purchase orders for quantities to be delivered. In this case, future sales relating to distribution agreements are not accounted for as unsatisfied performance 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 certain that they will be granted and that the company fulfils the requirements for them. Public grants are accrued and recognised in the profit and loss state-ment for the financial period in which the right to receive the grant is fulfilled based on actual costs. Product development grants e.g., Business Finland, are recognizes as Other operating income. Cost support e.g. The State Treasury\u2019s business cost support is recognized as Other operating costs deductibles.Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when recognizing sales revenue from customer contracts that include a variable amount of money. The variable amount of money is based on the management\u2019s estimate of the annual payments that Biohit will likely receive. The management uses the customer\u2019s previous payment behavior as the basis for the estimate.Property, plant and equipmentProperty, plant and equipment are recognised at original acquisition cost, less accumulated depreciation and impairments. Acquisition cost includes the direct costs arising from acquisition. Costs that arise sub-sequently are included in the book value of the asset or recognised as separate assets only if it is likely that the future financial benefit associated with the asset will benefit the Group and the acquisition cost of the asset can be reliably determined. Other repair and maintenance costs are recognised through profit or loss in the period during which they have materialised.Straight-line depreciation is applied to assets according to the estimated useful life. No depreciation is made on land. The estimated useful lives are as follows: Machinery and equipment: 3\u201310 years. The residual value and the useful life of assets are checked in every financial statement and, if necessary, adjusted to represent changes that have occurred in the expectations of financial benefit. Sales gains and losses accumulated from the disposal or transfer of tangible fixed assets are included in other operating income or expenses.LeasesBiohit Group applies IFRS 16 Leases standard. It will result in almost all leases being recognised on the balance sheet by lessee as the distinction between operating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (the right to use the leased item) and a lease liability to pay rentals. The standard includes optional recognition exemptions for short-term leases (12 months or less) and leases for which the underlying asset is of low value. Biohit has decided to apply the optional exemptions and recognises these expenses as straight-line basis over the period of the lease. According to IFRS 16 -standard, the lessee\u2019s lease period is the period during which the lease cannot be terminated. Also, a potential extension or termination option should be considered, if the use of suchoption is estimated to be reasonable certain. The lease term for ongoing contracts is based on estimate by Biohit\u2019s management. Management regularly estimates the length of those leases.The lessee should value the lease agreement by discounting the future lease payments to the present value at the inception of the contract. The internal interest rate implicit in the lease is not easily available which is why the future minimum lease payments are discounted using Biohit\u2019s incremental borrowing rate. 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 incre-mental 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.Research and development expensesResearch expenditure is recognised as an expense in the income statement. Development costs are capitalised on the balance sheet in accordance with IAS38 when Biohit can demonstrate that the development of the product is considered to meet the following criteria: 1) The product is considered to bring financial benefit beyond its useful life, 2) The product has already been developed, and Biohit intends to sell the product beyond its useful life, 3) The intangible asset will produce a probable economic benefit, 4) Biohit has adequate and available resources to complete the asset, 5) Biohit is able to determine the costs incurred during the development phase of the asset. Development expenditure that has previously been recognized as an expense cannot be capitalised at a later date. Depreciation is booked for an asset from the time it is ready for use. In 2023, the costs related to the two development projects have been capitalised.Other intangible assetsIntangible assets are only entered in the balance sheet if the acquisition cost of the asset can be reliably determined and if it is likely that the expected financial benefit from the asset will benefit the company. Other intangible assets with a limited useful life are entered in the balance sheet at original acquisition cost, and costs are booked in the income statement based on straight-line depreciation over the course of the known or estimated useful life of the asset. The Group has no intangible assets with indefinite useful lives.The depreciation periods are as follows:Patents: 4\u201310 yearsIT software: 3 yearsOther intangible assets: 5\u201310 yearsInventories Inventories are measured at acquisition cost or net realisable value, whichever is lower. The acquisition cost is determined using the FIFO method. The acquisition cost for finished and unfinished products consists of raw materials, direct labour costs, other direct costs, and the appropriate share of manufacturing-related variable overheads and fixed overheads at a normal level of operations. The net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs for completing the product and costs related to sales.Share-based paymentsIn the future the Group might have incentive plans where payments are made in the form of equity instruments. The benefits granted under the plans are recognised at fair value on the date on which they were granted and entered as costs evenly throughout the period during which they were earned. The effect of the plans on profit or loss is presented under costs of employee benefits.The cost determined on the date on which the options were granted is based on the Group\u2019s estimate of the number of options for which rights are presumed to arise at the end of the incentive-earning period. The Group updates the presumption of the final number of options on the final day of every reporting period. Changes in estimates are treated through profit or loss. The fair value of option plans is defined on the basis of the Black-Scholes option pricing model. Terms that are not market-based, such as profitability and specific growth targets, are not taken into consideration when determining the fair value of options. Instead, they affect the estimate of the final number of options.When option rights are exercised, the assets obtained from share sub-scriptions are entered into the invested unrestricted equity fund in accordance with the terms of the plan.ProvisionsA provision is entered when the Group has, due to a past event, a legal or factual obligation, and the obligation is likely to materialise and the sum of the obligation can be reliably estimated. The amount to be recognised as a provision corresponds to the best estimate of the costs required to meet existing obligations on the closing date of the financial period. If the time value of money has a material impact, the amount of the 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 tax expense and deferred tax. The amount of tax based on the taxable profit for the period is calculated from the taxable profit based on the appli-cable tax rate in each country. The tax is adjusted by possible taxes related to previous periods. Deferred taxes are calculated from all tem-porary differences between the book value and tax base. The biggest temporary differences arise from the depreciation of property, plant and equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairment or for the undistributed profits of subsidiaries if the temporary difference is not likely to dissolve in the foreseeable future.Deferred tax is calculated using the tax rates enacted by the balance sheet date. Deferred tax assets are recognised to the amount for which it is likely that taxable profit will be generated in the future against which the temporary difference can be utilised.Financial AssetsGroup\u2019s financial assets are classified in the following measurement categories: amortized cost, fair value through other comprehensive income and fair value through profit or loss. The classification depends on 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, which are classified as non-current assets. Purchases and sales of financial assets are recognised on the settlement date. Financial assets are derecognised 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.Amortised cost category consists of cash and cash equivalents, trade receivables and loan receivables where the business model is to hold the asset to collect the contractual cash flows. Financial assets recognised at amortized cost are valued using the effective interest method.Assets at fair value through profit or loss consist of interest or equity funds or investments into listed bonds. All gains or losses of fair value changes investments in the category is included in financial income and expenses.Assets at fair value fair value through other comprehensive income consist from equity investments to unlisted Genetic Analysis AS shares. Dividends of equity investments are recognised at profit and loss state-ment. Genetic Analysis AS was listed on the Swedish Spotlight Stock Market on October 1, 2021. Despite the Swedish trading location, Genet-ic Analysis AS\u2019s share price is quoted in Norwegian kroner.Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and mea-sured at fair value net of transaction cost at settlement date. Financial lia-bilities are subsequently measured at amortized cost using the effective interest method. Financial liabilities at amortized cost consist of loans of financial institutions. Financial liabilities are included in non-current liabilities, except for items with maturities less than 12 months after the balance sheet date, which are included in current liabilities. A financial liability is derecognised when the related obligation is discharged, cancelled or expires. The group does not have any derivative liabilities. Currently, financial liabilities consist of accounts payable.ImpairmentThe credit loss is recognised based on individual assessment of receivable. The simplified expected credit loss model is applied for trade receivables. The impairment process is based on historical credit loss experience combined with current conditions and forward looking macroeconomic analysis. Realised loss levels are adjusted based on history, so that they represent the current and future information and macroeconomic factors, that influence the customers ability to make the payments for receivables.Financial items based on trade receivables and contracts are recognised off the balance sheet as final credit loss, when it is not plausible to expect to receive payment e.g. in the process of bankruptcy. The impairment or credit loss is recognised in the consolidated statement of income within other expenses. Maturity analyses for trade receivables, movement in allowance account and general provisioning matrix is presented at note 2.26 under section \u201cAge distribution of trade receivables\u201d. The Other financial assets at amortized cost consist of cash at banks.Accounting policies calling for judgements by the management and key sources of estimation uncertaintyWhen preparing the financial statements, the management must make assessments and assumptions concerning the future, and the out-come may deviate considerably from the original assessments and assumptions. In addition, discretion must be used in applying the accounting policies. Although the estimates are based on the most recent information available, the realised values may differ from these estimates. The most important areas in which estimates, and discretion are used are described below.Revenue recognition of license agreementsIf the consideration of the license agreements includes a variable amount of money, Biohit values the amount of money as an expected value, 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.Impairment testingThe Group conducts impairment tests as required on intangible assets. It also assesses any indication of impairment in accordance with the aforementioned accounting policies. The recoverable amounts of cash-generating units are measured on the basis of value-in-use calculations. Preparing these calculations requires the use of estimates.Deferred tax assetsDeferred tax assets for unused tax losses and temporary differences in regard to recognised deferred tax assets are estimated by the Group at least once per year to determined the likelihood of the company in question generating sufficient taxable income before the unused tax losses 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 provision is based on the compensation demanded by the Italian state from suppliers of medical equipment for the budget overruns of the Italian administrative regions in 2015-19. There is uncertainty about the size of the actual cost effect, but since the counterparty is the Italian state, the provision has been recorded in full under other liabilities and to reduce 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 is based on the stock quote, and as follows does not require the senior managers\u2019 judgement anymore. Before being listed, the input data for the valuation of Genetic Analysis AS consisted of transactions involving the company\u2019s shares on market terms between third parties. If there were no third-party transactions the assessment was based on the discounted cash-flow model based on the budgets by the management of Genetic Analysis AS.2.3 REVENUE AND SEGMENT INFORMATIONThe company\u2019s product portfolio consists of diagnostic tests, products that bind acetaldehyde and monoclonal antibodies. The company classifies its entire product portfolio into one segment.REVENUE BY MARKET AREA\u20ac 1,000 2023 2022Finland 211 235Europe, Other 5,700 4,591North and South America 324 274Asia 4,565 4,731Other Countries 2,276 1,121Revenue from contracts with customers total 13,076 10,951The 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 of return relating to some distribution agreements. The goods that are sold include several various tests for diagnostics of diseases in the gastrointestinal tract, such as celiac quick test, lactose intolerance test, Vitamin D test, GastroPanel\u00ae test for the first-line diagnosis of dyspepsia measured on simple blood test. Furthermore, the product portfolio includes Acetium\u00ae lozenge and Acetium\u00ae capsule, which are acetaldehyde-binding products sold under the trademark Acetium.In licencing agreements, Biohit transfers licensed immaterial rights to a customer, and the customer both produces and sells the products. Licencing agreements cover both diagnostic products and Acetium products.Biohit also has contracts that include both a distribution agreement and a licensing agreement. In this case, Biohit sells to the customer finished products and raw materials needed for production and, in addi-tion, receives a royalty fee based on the sale of the product. Revenue from the sale of finished products, raw materials and royalty income from licences are recognised as separate performance obligations. In the case of the licensing agreement, Biohit fulfills the performance obli-gation at one point in time. In that case, the sales revenue is recorded in full when the licence is granted to the customer. The consideration is then variable up to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty is subsequently resolved. Biohit values the vari-able consideration as an expected value that corresponds to the sum of the amounts weighted by probabilities. The variable amount of money is based on the management\u2019s estimate of the annual payments that 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 are delivered. The payment terms in Biohit\u2019s contracts with customers vary from a payment to be made one month in advance to payment in 60 days.A contract liability is recognised for payments received where the goods have not yet been delivered. This is the case, among others, with coun-tries outside Europe, where as a result of a higher credit risk relating to customers, an advance payment is received, on the average, one month before the delivery of the goods. The timing difference between the receipt of the advance payment by Biohit and the delivery of the products does not exceed one year. \u20ac 1,000 31 Dec 2023 31 Dec 2022Contract Assets 2,400 1,200Trade receivables 1,257 1,140Contract assets and receivables total 3,657 2,340\u20ac 1,000 31 Dec 2023 31 Dec 2022Contract liabilities 4 104Contract liabilities total 4 104The items included in contract liabilities at the beginning of the period have been recognised as revenue during the financial year.2.5 OTHER OPERATING INCOME \u20ac 1,000 2023 2022Subsidies 277 294Others 2 5Total 279 2992.6 MATERIALS AND SERVICES\u20ac 1,000 2023 2022Materials, supplies and goods 3,317 2,630External manufacturing services 1,565 1,194Total 4,702 3,8232.7 EXPENSES ARISING FROM EMPLOYMENT BENEFITS\u20ac 1,000 2023 2022Salaries 3,266 2,889Pension expenses \u2013 defined-contribution plans 515 441Options and share bonuses realised and paid in shares 209 195Other personnel expenses 96 94Total 4,086 3,618Average number of Group employees in the financial period2023 2022Group total 44 45Details of the employment benefits enjoyed by senior managers are presented in note 2.27 (Related-party transactions). 2.8 OTHER OPERATING EXPENSES\u20ac 1,000 2023 2022Travel expenses and other personnel expenses 262 212Rents and maintenance expenses 122 139Sales and marketing expenses 544 448Other external services 1,244 1,008Other operating expenses 297 376Total 2,468 2,184Other operating expenses include research and development expenses of EUR 1,173 thousand (EUR 1,238 thousand). 2.9 AUDITORS\u2019 FEES\u20ac 1,000 2023 2022Companies belonging to the PricewaterhouseCoopers chainAuditors' fees 124 127Other services3 -Total fees paid to the auditor 127 1272.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2023 2022Intangible assets 37 106Right-of-use assets 256 269Plant and equipment70 105Total 364 4812.11 FINANCIAL INCOME AND EXPENSES\u20ac 1,000 2023 2022Financial incomeExchange rate gains from financial assetsand liabilities 32 20Net loss on investments recognised at fair value through profit or loss 90 69Other financial income 408 3Total 530 92Financial expensesNet loss on investments recognised at fair value through profit or loss -27 -34Exchange rate losses from financial assetsand liabilities -1 -29Other financial expenses -131 -289Total -159 -352Total financial income and expenses 371 -260Year 2023: other financial expenses EUR 131 thousand mainly consists of impairment of investments.2.12 INCOME TAXESDirect taxes\u20ac 1,000 2023 2022Tax based on taxable income for the financial period -132 -77Withholding tax liabilities-208 -204Change in deferred taxes -4 14Total Direct taxes -344 -267Reconciliation of tax expenses on the income statement\u20ac 1,000 2023 2022Profit before taxes 2,195 868Consolidated income taxes at Group\u2019s domestic tax rate (20%) -439 -174Impact of different tax rates offoreign subsidiaries -26 3Non-deductible expenses -10 -81Tax-exempt income 78 0Non-creditable withholding taxes -208 -204Effect of deferred tax assets not recognised 266 189Other items -6 -Taxes on the income statement -344 -267The group has depreciation expenses that have been entered in accounting but not in taxation. Of these, no deferred tax assets have been recorded.2.13 EARNINGS PER SHAREUndiluted earnings per share are calculated by dividing the profit attributable to shareholders of the parent company in the financial period by the weighted average number of shares in circulation during the financial period.2023 2022Profit for the period attributable to the owners of the parent company(EUR thousand) 1,851 601Average number of shares, undiluted 15,097,153 15,045,593Average number of shares, diluted 15,127,361 15,065,486Earnings per share, undiluted (EUR) 0.12 0.04Earnings per share, diluted (EUR) 0.12 0.042.14 INTANGIBLE ASSETSIntangible2023rights TotalAcquisition cost 1 January 2023 8,997 8,997Decreases from previous years -7,592 -7,592Increases 178 178Acquisition cost 31 December 20231,583 1,583Accumulated depreciation and impairment1 January 2023 -8,955 -8,955Accumulated depreciation on decreases 7,592 7,592Depreciation -37 -37Accumulated depreciation and impairment 31 December 2023 -1,400 -1,400Book value 1 January 2023 41 41Book value 31 December 2023 183 183Intangible2022rights TotalAcquisition cost 1 January 2022 8,986 8,986Increases 11 11Acquisition cost 31 December 2022 8,997 8,997Accumulated depreciation and impairment 1 January 2022 -8,849 -8,849Depreciation -106 -106Accumulated depreciations and impairment31 December 2022 -8,955 -8,955Book value 1 January 2022 137 137Book value 31 December 2022 41 41Intangible rights consist of patents and capitalized product development costs.2.15 TANGIBLE ASSETS2023Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2023 1,820 1,777 3,598Decreases from previous years - -501 -501Increases 81 70 151Decreases -52 - -52Acquisition cost 31 December 20231,850 1,346 3,196Accumulated depreciation and impairment 1 January 2023 -967 -1,637 -2,604Accumulated depreciation on decreases - 501 501Depreciation -256 -70 -327Accumulated depreciation and impairment 31 December 2023 -1,223 -1,207 -2,430Book value 1 January 2023 853 140 993Book value 31 December 2023 626 140 7662022Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2022 917 1,733 2,650Increases904 44 948Acquisition cost 31 December 2022 1,820 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 9932.16 LEASESBelow stated information is based on the leasing contracts where the Biohit Group is the lessee. Right-of-use assets\u20ac 1,000 31 Dec 2023 31 Dec 2022Buildings 493 649Equipment 3 5Vehicles130 199Total 626 853Depreciation charge of right-of-use assets \u20ac 1,000 31 Dec 2023 31 Dec 2022Buildings 185 196Equipment 3 9Vehicles69 65Total 256 269Amounts recognised in the income statement\u20ac 1,000 31 Dec 2023 31 Dec 2022Depreciation of right-of-use assets 256 269Expenses relating to short-term leases and leases of low value assets 1 14Interest expenses on lease liabilities 27 33Total 284 317Amounts presented in the consolidated cash flow statement\u20ac 1,000 31 Dec 2023 31 Dec 2022Payment of principal portion of lease liabilities 241 186Interest expenses on lease liabilities 27 33Total 268 219The maturity analysis of lease liabilities is presented in note 2.26 (Management of financing risks).The Group leases mainly company cars and premises. Rental contracts The Group is exposed to potential future increases in variable lease are typically made for fixed periods of 12 months to 5 years but may payments based on an index or rate, which are not included in the lease have extension options. liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed Assets and liabilities arising from a lease are initially measured on a and adjusted against the right-of-use asset. present value basis. Lease liabilities include the net present value of the following lease payments:Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to \u2022 fixed paymentsproduce a constant periodic rate of interest on the remaining balance of the liability for each period.\u2022 variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement dateThe standard includes optional recognition exemptions for short-term leases (12 months or less) and leases for which the underlying asset is \u2022 the exercise price of a purchase option if the group is reasonably of low value. Biohit has decided to apply the optional exemptions and certain to exercise that optionrecognises these expenses as straight-line basis over the period of the lease. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. According to IFRS 16 -standard, the lessee\u2019s lease period is the period during which the lease cannot be terminated. Also, a potential extension According to the standard, the incremental borrowing rate is defined or termination option should be considered, if the use of such option as the interest that the lessee would have to pay when borrowing for is estimated to be reasonably certain. The lease term for ongoing a similar term and with similar security to obtain an asset of an contracts is based on estimate by Biohit\u2019s management. Management equivalent value to the right-of-use asset in similar economic environ-regularly estimates the length of those leases.ment. 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 2023: \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 levelNon-current assetsOther non-current assets 118Level 2Current assetsFund shares - 255 - Level 1Investment to Genetic Analysis AS - - 180 Level 1Bonds and fund shares - 2,924 - Level 2Current deposits 500 - -Trade receivables 1,257 - -Contract assests 2,400 - -Other receivables 472 - -Cash and cash equivalents 3,027 - -Fair 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 and fund shares - 2,451 - Level 2Current deposits - - -Trade receivables 1,140 - -Contract assests 1,200 - -Other receivables 413 - -Cash and cash equivalents 2,122 - -The company has classified the hierarchies of financial assets according to the availability of data on market terms and other price data.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 value of these instruments, and the company has verified that the price data represents genuine, frequent market transactions involving the instru-ments in question. In significant part, the fair values of level 2 instruments are based on other input data than the quoted prices included in level 1, although this data can be obtained for the assets or liabilities in question either directly (as a price) or indirectly (as a derivative of the price). The Group uses generally accepted valuation models to determine the fair values of these instruments, and the input data for these models are based in significant part on observable market data.The level in the fair value hierarchy at which a certain item measured at fair value is classified overall is determined on the basis of the significant input data on the lowest level with regard to the entire item measured at fair value. The significance of input data is evaluated in its entirety in relation to the item valued at fair value. The original book value of other receivables corresponds to their fair value because the effect of discounting is negligible in view of the maturity of the receivables. 2.19 DEFERRED TAXESRecognisedRecognised underDeferred tax assetsthrough profitother items of compre-\u20ac 1,000 1 Jan 2023and losshensive income Other adjustments 31 Dec 2023Internal inventory margin 7 0 - - 7Other items 16 -4 - 2 13Total 22 -4 - 2 20RecognisedRecognised underDeferred tax liabilitiesthrough profit other items of compre-\u20ac 1,0001 Jan 2023and losshensive income Other adjustments 31 Dec 20230Capitalisation of tangible assets 2 - -2Financial securities measured via the fair value reserve 0 - - - 0Total 2 - -02RecognisedRecognised underDeferred tax assetsthrough profit other items of compre-\u20ac 1,000 1 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 profitother items of compre-\u20ac 1,000 1 Jan 2022and losshensive income Other adjustments 31 Dec 2022Capitalisation of tangible assets2 1 - - 2Financial securities measured via the fair value reserve0 - - - 0Total 2 1 - - 2The Group has tax-deductible losses of EUR 19.9\ue61dmillion for the periods from 2013 to 2022 for which no deferred tax assets have been recognised. In addition the group has entered R&D costs for EUR 4.7 million in accounting but not in tax deduction. No deferred tax assets has been recognised for these R&D costs. 2.20 INVENTORIES\u20ac 1,000 2023 2022Materials and supplies 433 533Work in progress 5 13Finished products/goods 451 374Total inventories 890 920 The amount of inventories recognised as an expense during the period was EUR 151 thousand (EUR 56 thousand).2.21 TRADE AND OTHER RECEIVABLESShort-term receivables\u20ac 1,000 2023 2022Trade receivables 1,257 1,140Contract assets 2,400 1,200Accrued income 452 383Other receivables 20 30Total 4,129 2,753The most substantial item included in the accrued income is cost support receivables of EUR 180 thousand (EUR 126 thousand).The 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 EUR 2,350,350.81 (EUR 2,350,350.81) and there are 15,113,593 (15,045,593) shares, of which 2,975,500 (2,975,500) belong to Series A and 12,138,093 (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 from each other in that each Series A share entitles its holder to twenty (20) votes at general meetings, while each Series B share carries one (1) vote. The dividend paid for Series B shares is, however, two (2) per cent of the nominal value higher than that paid for Series A shares. When this regulation is applied, the nominal value of the shares is taken to be EUR 0.17, which was the nominal value of the company\u2019s shares when it 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 differences arising when the financial statements of foreign subsidiaries and joint ventures are translated into euros. The invested unrestricted equity fund includes other investments similar to shareholders\u2019 equity and the subscription prices of shares insofar as no specific decision is taken to recognise these under shareholders\u2019 equity. The fair value reserve consists of Genetic Analysis AS stocks. Dividends on equity investments are recognised in the income statement. Capital management For capital management purposes Biohit defines capital as total equity and interest-bearing liabilities less cash and cash equivalents and current financial investments. The main objectives of Biohit\u2019s capital management are to maintain a solid overall financial position and to ensure sufficient financial flexi-bility to implement long-term business strategy. 2.23 SHARE-BASED 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. In accordance with the terms of the option programme, options are granted without cash payment, but a subscription price is set for the shares. The key terms and conditions of the incentive scheme are shown in the table below.Options in circulationNumber of options 2023 2022In circulation at the beginning of the financial period 760,000 880,000Granted during the financial period 160,000Forfeited -280,000Options in circulation at the end of the financial period 760,000 760,000Determining 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-term financial lease liabilities.2.25 TRADE PAYABLES AND OTHER LIABILITIESLong-term interest-free liabilities\u20ac 1,000 2023 2022Other long-term liabilities 7 8Total 7 8Short-term interest-free liabilities\u20ac 1,000 2023 2022Trade payables 465 676Other payables 250 250Advances received 4 104Tax liabilities 371 139Accruals and deferred income 1,693 1,435Total 2,783 2,604Total interest-free liabilities 2,790 2,612The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 916 thousand (EUR 666 thousand) and withholding tax liability EUR 240 thousand (EUR 127 thousand).Other payables include Biohit Healthcare S.r.l. cost accrual EUR 250 thousands. This accrual has been recognised in revenue. The Italian state is demanding ex postcompensation from suppliers of medical equipment for the budget overruns of the Italian administrative regions in the years 2015\u20132019.2.26 MANAGEMENT OF FINANCING RISKSBiohit\u2019s management of financing risks focuses on analysing and minimising the following financing risks:Exchange rate risk Exchange rate risks are associated with international business activi-ties. When calculated using comparable currencies, Biohit\u2019s net revenue not materially different to the reported values. Overall, exchange rate changes did not significant affect the company\u2019s profitability in the last financial period. The company\u2019s sales are primarily denominated in euros and the company does not have any exchange rate hedging. Most of the Group\u2019s trade receivables and payables are in functional currency of each group company and do not involve significant transaction risk. The Group monitors the translation risk related to Biohit Healthcare Ltd, but the risk is not hedged.Interest rate risk Interest rate changes have a minor effect on Biohit\u2019s earnings. For this reason, the Group did not use any separate hedging against this risk in the financial period. Liquidity riskLiquidity risk management aims to safeguard the Group\u2019s finances under all circumstances. The Group\u2019s current financial assets on the balance sheet date amounted to EUR 6.7 million (EUR 5.9 million). The company also holds shares in Genetic Analysis AS worth EUR 0.1 million (EUR 0.3 million). The aim of the investment activities related to the company\u2019s current liquid assets is to achieve profit at very low risk of capital loss. The Group\u2019s equity ratio was 73.0% (68.3%). Analysis of the maturities of financial liabilities in 2023\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 465 - - 465Lease contracts 275 427 - 702Total 741 427 - 1,167Analysis of the maturities of financial liabilities in 2022\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 676 - - 676Lease contracts 276 719 - 995Total 952 719 - 1,671Commodity risk The company is not using derivatives to hedge against commodity risks because the company is not exposed to commodity risks by virtue of the nature of its business.Credit and counterparty riskThe business units are responsible for the credit risks connected to their trade receivables, and they have evaluated the risk of credit losses for each customer. Biohit\u2019s customer base primarily consists of solvent companies. As such, Biohit\u2019s risk of credit losses cannot be considered significant. The company has not used credit insurance. The majority of customer relationships are long-term in nature and business relations are active, so the company will become aware of changes in customers\u2019 creditworthiness at an early stage. The investment portfolio consists of direct corporate bond loans, struc-tured products, corporate loan funds, money market funds and cash in bank accounts. Some of the products in the investment portfolio are listed, while others are not. Sufficient diversification of investments between asset categories, investment instruments and counterparties is essential. The company uses at least two partners in its investment activities. Approximately 35% of the investment portfolio is cash, low-risk money market fund investments and investment-grade investments. Approximately 50% of the portfolio is investments rated BB-B, while investments without credit ratings account for 15%. On 31 December 2023, trade receivables totalled EUR 1.3 million (EUR 1.1 million). The maximum amount of credit risk is the book value of the trade receivables. Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2023loss Net 2023 2022loss Net 2022Not yet at maturity 613 -1 613 800 -1 799Less than 30 days overdue 115 0 115 101 0 10130\u201360 days overdue 348 -7 341 89 -5 8561\u201390 days overdue 60 -17 42 64 -5 59More than 90 days overdue 151 -4 147 100 -3 98Total 1,287 -30 1,257 1,155 -14 1,140The 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 18 thousand was recognised in credit losses for 2023.EUR 10 thousand was recognised in credit losses for 2022. 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 less advances received. The result of this calculation is then multiplied by one hundred.Equity ratio \u20ac 1,000 2023 2022Total shareholders' equity 9,426 7,458Balance sheet total 12,920 11,015Advances received -4 -104Equity ratio 73.0% 68.3%2.27 RELATED-PARTY 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-making related to finances and business. The Group\u2019s related parties include the members of the Board of Directors and the Group Management Team, as well as the President & CEO. In addition the Group\u2019s related parties include Biohit HealthCare (Hefei) Co. Ltd and subsidiaries.Management remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 641 120 160President & CEO 251 47 28Members of the scientific advisory board 144 - -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 - -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 compensation, including fringe benefits, is EUR 144 thousand (EUR 129 thousand).In addition, the members of the scientific advisory board are paid an hourly compensation of 85 euros for work outside the advisory board.The CEO of the group has been granted a market-based long-term loan of EUR 20 thousand (EUR 0) and the management team EUR 97 thousand (EUR 57 thousand). The loan interest rate is 12-month Euribor plus 0.3%. Interest is paid annually in arrears. The loan period is five years.The borrower is entitled to pay back the loan early.SubsidiariesManagement remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 161 15 22Management remuneration 2022Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 177 17 21Board of Directors\u2019 remuneration\u20ac 1,000 2023 2022Parent companyVesa SilaskiviChairman8 -Lea PaloheimoMember14 8Osmo SuovaniemiMember14 8Franco Aiolfi Member 5 18Liu Feng Member 12 5Kalle H\u00e4rk\u00f6nen Member 14 5Matti H\u00e4rk\u00f6nen Member - 3Eero Lehti Member - 3Total board remuneration Member 65 48Liu Feng is the owner of Biohit HealthCare (Hefei) Co. Ltd, and he exercises control over the company.On 31 December 2023, the members of the Board of Directors and President & CEO owned a total of 2,868,310 Series A shares and 4,256,748 Series B shares, either directly or through companies under their control. These correspond to 47.1% of all of the shares in the company and 86.0% of all of the votes.Share ownership of the management and board of directors Series A shares Series B sharesNumber of shares 2023 2022 2023 2022CEO 0 0 20,000 0Management group0 0 71,293 34,116Board of directors 2,868,310 2,868,310 4,236,748 4,236,748The Group\u2019s parent company and subsidiariesGroup Parent company: Biohit Oyj, FinlandownershipBiohit Healthcare Ltd, United Kingdom 100%Biohit Healthcare S.r.l., Italy 100%Sales of goods and licenses to related party companies\u20ac 1,000 2022 2022Sales of goods Biohit HealthCare (Hefei) Co. Ltd 2,104 2,283License sales Biohit HealthCare (Hefei) Co. Ltd 2,200 2,200Total 4,304 4,483Tr\ue61fd\ue61e r\ue61ec\ue61eiv\ue61fbl\ue61es \ue61fnd oth\ue61er r\ue61ec\ue61eiv\ue61fbl\ue61esfrom r\ue61el\ue61ft\ue61ed p\ue61frty comp\ue61fni\ue61es\u20ac 1,000 2023 2022Trade receivables Biohit HealthCare (Hefei) Co. Ltd 5 -Contract assets Biohit HealthCare (Hefei) Co. Ltd 2,400 1,200Total 2,405 1,200Biohit HealthCare (Hefei) Co. Ltd owns 32,7 percent of Biohit\u2019s shares. Biohit and Biohit HealthCare (Hefei) Co. Ltd have signed a distribution agreement in 2022. Based on the agreement Hefei has pledged to Biohit 1.5 million Biohit series B shares (EUR 2.8 million) as security for its obligations under the agreement. Other operating expenses\u20ac 1,000 2023 2022Consultancy, administration and logistics fees (companies under the control of members of the Board of Directors) Euroclone S.p.A. Franco Aiolfi 81 70 Oy Tech Know Ltd. Matti H\u00e4rk\u00f6nen - 4Total 81 742.28 COLLATERAL AND CONTINGENT LIABILITIES\u20ac 1,000 2023 2022Collateral pledged on the company\u2019s own behalfGuarantees 4 4Collateral pledged on the subsidiares behalf Guarantees - -Total collateral and contingent liabilities 4 42.29 EVENTS AFTER THE FINANCIAL PERIODThe company\u2019s management is not aware of material events since the balance sheet date. ", "dimensions": { "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-11-2": { "value": "2.2 ACCOUNTING PRINCIPLES Accounting principles The consolidated financial statements have been prepared in compliance with the principle of operational continuity. Despite its loss-making financial periods, the company has succeeded in keeping its working capital at a good level and the company believes that it is sufficient to cover the next 12 months of operations. The company is not dependent on external financing to guarantee operational continuity. In the assess-ment of the company\u2019s senior management, the company\u2019s capacity to continue operating is good, and there are no foreseeable events or conditions that could occur individually or in combination to give major cause to doubt the company\u2019s ability to continue operating.The consolidated financial statements have been prepared on the basis of acquisition cost with the exception of equity investments recognised at fair value through other comprehensive income and financial assets and liabilities recognised at fair value through profit or loss. The financial statements are presented in thousands of euros. The figures presented in the financial statements are rounded from precise figures, so the combined total of individual figures may differ from the total sum presented. Indicators have been calculated using precise values.The preparation of IFRS-compliant financial statements requires the Group management to make certain estimations and judgments when applying the Group\u2019s accounting policies. Information on judgements that the management has made when applying the Group\u2019s accounting principles and that have the most significant effect on the figures pre-sented in the financial statements are presented under \u201cAccounting policies calling for judgements by the management and key sources of estimation uncertainty\u201d.Presentation methodThe Group\u2019s income statement is presented as a single calculation in which the share of the income accounted for by the Group\u2019s ongoing operations is presented first and income due to discontinued operations is then presented on a single line. In the 2022 and 2023 financial periods Biohit had no discontinued operation to present.Consolidation principlesThe consolidated financial statements include the parent company, Biohit Oyj, and all its subsidiaries. Subsidiaries are companies over which the Group exercises control. The Group has a controlling interest in a company if, by being involved in the company, it is exposed to fluc-tuating returns or is entitled to such \ufb02uctuating returns and it is able to in\ufb02uence these returns by exercising its control over the company.Mutual shareholdings of Group companies have been eliminated using the acquisition cost model. Acquisition costs include transferred assets at fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from the moment that the Group gains control over them and divested subsidiaries are consolidated until this control ends. All internal Group business transactions, receivables, liabilities, unrealised profits and internal profit distribution are eliminated when preparing the consolidated financial statements. Unrealised losses are not eliminated if the loss results from impairment. The distribution of profits for the financial period to the parent company\u2019s owners and minority interest-holders is presented in the income statement, and the minority interest-holders\u2019 share of equity is presented as a separate item in the balance sheet under equity. The minority interest-holders\u2019 share of accumulated losses is recognised in the consolidated financial statements up to the amount of the investment. The Group has no associated companies or minority shareholders.SubsidiariesSubsidiaries are consolidated into the financial statements from the moment that the Group gains control over them until this control ends. The consolidated financial statements have been prepared using the acquisition-cost method. The Group\u2019s share of assets, liabilities and con-tingent liabilities on the date of acquisition is recognised at fair value and the amount in excess of the fair-value acquisition cost is recognised as goodwill. If the acquisition cost of a subsidiary is less than the value of the net assets on the date of acquisition, the difference is recognised in the income statement. Internal Group business transactions, receivables, liabilities and unrealised profits from internal sales are eliminated in the consolidated financial statements. Unrealised losses are also eliminated unless an internal business transaction demon-strates that an asset has become impaired. The share of a subsidiary owned by minority interest-holders is presented in the consolidated balance sheet under equity, separately from shareholders\u2019 equity. The accounting principles applied by subsidiaries have been adapted to correspond to the Group\u2019s principles. On 31 December 2023 the company had no goodwill on its balance sheet.Translating items denominated in foreign currenciesThe profit and financial position of the Group\u2019s units are measured in the currency of the main operating region of the unit in question. The consolidated financial statements are presented in euro, which is the functional and presentation currency of the Group\u2019s parent company.Foreign currency business transactions are recorded in the functional cur-rency at the exchange rate on the date of transaction. Monetary receiv-ables and liabilities are translated at the exchange rate on the closing date of the financial period. Non-monetary foreign currency items have been translated into the functional currency at the exchange rates on the transaction date. Any exchange differences arising from translation are recognised in the income statement. Any exchange differences aris-ing from the translation of accounts receivable and accounts payable within the Group are recognised as financial items, also corresponding external items are treated as financial items. The income statements of foreign subsidiaries have been translated into euro at the average exchange rate for the financial period and the balance sheets have been translated at the exchange rate on the closing date of the financial peri-od. The exchange difference resulting from translating income state-ment items using the average exchange rate and balance sheet items at the exchange rate on the closing date of the financial period has been recognised as a separate item under translation differences in equity. Business segmentsBiohit\u2019s product portfolio consists of diagnostic tests, analysis systems, products that bind carcinogenic acetaldehyde into harmless compounds and monoclonal antibodies. The company classifies its entire product portfolio into one segment.Segment information is provided to the most senior operative decision-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 business segments.Revenue recognitionThe Group applies IFRS 15 Revenue from contracts with customers. The new standard establishes a fivestep model for recognizing revenue from contracts with customers. Revenue is recognised on a gross basis, as Biohit acts as a principal towards customers.Revenue is recognised on a gross basis, as Biohit acts as a principal towards customers. The transaction price is estimated separately for each contract at the amount of consideration that Biohit is expected to be entitled to in exchange of the goods or services transferred. The determination of the transaction price is normally straightforward, as Biohit\u2019s contracts include no variable consideration such as retrospective discounts. Biohit applies the practical expedient and therefore does not recognise a significant financing component, i.e. does not adjust the promised consideration for time value of money when the time between the delivery of the promised good or service to the customer and the payment by the customer is less than one year.Revenue for each good or royalty from license-based business is recognised as a distinct performance obligation, as those are separately identifiable and Biohit\u2019s customers can benefit from them individually.Revenue from goods sold is recognised at a point of time when control over them is transferred to the customer in accordance with the commercial terms of delivery, i.e. when the goods leave the 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 is recorded in full when the license is granted to the customer. The con-sideration is then variable up to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty is subsequently resolved. Biohit values the variable consideration as an expected value that corresponds to the sum of the amounts weighted by probabilities. The variable amount of money is based on the management\u2019s estimate of the annual payments that Biohit will likely receive.Biohit has a contractual obligation to withdraw defective goods from the market and replace them with new products without a separate compensation. Costs relating to the withdrawal are accounted for in accordance with IAS 37 Provisions, contingent liabilities and contingent assets. The amount of costs relating to goods withdrawn has not been material in Biohit\u2019s business.Biohit recognises a contract asset when the right to a consideration is not unconditional. The asset is recognised within sales receivables when the right to a consideration is unconditional, i.e. when only passage of time is required before payment of the consideration is due. A contract liability is recognised for payments received from customers for which no 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 and recognises the incremental costs of obtaining a contract as an expense as incurred, if the amortisation period for the related asset would be one year or less.Biohit applies the practical expedient and does not disclose information about partly or completely unsatisfied performance obligations that relate to contracts with a duration one year or less. Biohit\u2019s contracts with a duration of more than one year consist of distribution agree-ments that are framework contracts by nature and do not meet the criteria in IFRS 15 for the existence of a contract without specific purchase orders for quantities to be delivered. In this case, future sales relating to distribution agreements are not accounted for as unsatisfied performance 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 certain that they will be granted and that the company fulfils the requirements for them. Public grants are accrued and recognised in the profit and loss state-ment for the financial period in which the right to receive the grant is fulfilled based on actual costs. Product development grants e.g., Business Finland, are recognizes as Other operating income. Cost support e.g. The State Treasury\u2019s business cost support is recognized as Other operating costs deductibles.Property, plant and equipmentProperty, plant and equipment are recognised at original acquisition cost, less accumulated depreciation and impairments. Acquisition cost includes the direct costs arising from acquisition. Costs that arise sub-sequently are included in the book value of the asset or recognised as separate assets only if it is likely that the future financial benefit associated with the asset will benefit the Group and the acquisition cost of the asset can be reliably determined. Other repair and maintenance costs are recognised through profit or loss in the period during which they have materialised.Straight-line depreciation is applied to assets according to the estimated useful life. No depreciation is made on land. The estimated useful lives are as follows: Machinery and equipment: 3\u201310 years. The residual value and the useful life of assets are checked in every financial statement and, if necessary, adjusted to represent changes that have occurred in the expectations of financial benefit. Sales gains and losses accumulated from the disposal or transfer of tangible fixed assets are included in other operating income or expenses.LeasesBiohit Group applies IFRS 16 Leases standard. It will result in almost all leases being recognised on the balance sheet by lessee as the distinction between operating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (the right to use the leased item) and a lease liability to pay rentals. The standard includes optional recognition exemptions for short-term leases (12 months or less) and leases for which the underlying asset is of low value. Biohit has decided to apply the optional exemptions and recognises these expenses as straight-line basis over the period of the lease. According to IFRS 16 -standard, the lessee\u2019s lease period is the period during which the lease cannot be terminated. Also, a potential extension or termination option should be considered, if the use of suchoption is estimated to be reasonable certain. The lease term for ongoing contracts is based on estimate by Biohit\u2019s management. Management regularly estimates the length of those leases.The lessee should value the lease agreement by discounting the future lease payments to the present value at the inception of the contract. The internal interest rate implicit in the lease is not easily available which is why the future minimum lease payments are discounted using Biohit\u2019s incremental borrowing rate. 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 incre-mental 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.Research and development expensesResearch expenditure is recognised as an expense in the income statement. Development costs are capitalised on the balance sheet in accordance with IAS38 when Biohit can demonstrate that the development of the product is considered to meet the following criteria: 1) The product is considered to bring financial benefit beyond its useful life, 2) The product has already been developed, and Biohit intends to sell the product beyond its useful life, 3) The intangible asset will produce a probable economic benefit, 4) Biohit has adequate and available resources to complete the asset, 5) Biohit is able to determine the costs incurred during the development phase of the asset. Development expenditure that has previously been recognized as an expense cannot be capitalised at a later date. Depreciation is booked for an asset from the time it is ready for use. In 2023, the costs related to the two development projects have been capitalised.Other intangible assetsIntangible assets are only entered in the balance sheet if the acquisition cost of the asset can be reliably determined and if it is likely that the expected financial benefit from the asset will benefit the company. Other intangible assets with a limited useful life are entered in the balance sheet at original acquisition cost, and costs are booked in the income statement based on straight-line depreciation over the course of the known or estimated useful life of the asset. The Group has no intangible assets with indefinite useful lives.The depreciation periods are as follows:Patents: 4\u201310 yearsIT software: 3 yearsOther intangible assets: 5\u201310 yearsInventories Inventories are measured at acquisition cost or net realisable value, whichever is lower. The acquisition cost is determined using the FIFO method. The acquisition cost for finished and unfinished products consists of raw materials, direct labour costs, other direct costs, and the appropriate share of manufacturing-related variable overheads and fixed overheads at a normal level of operations. The net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs for completing the product and costs related to sales.Share-based paymentsIn the future the Group might have incentive plans where payments are made in the form of equity instruments. The benefits granted under the plans are recognised at fair value on the date on which they were granted and entered as costs evenly throughout the period during which they were earned. The effect of the plans on profit or loss is presented under costs of employee benefits.The cost determined on the date on which the options were granted is based on the Group\u2019s estimate of the number of options for which rights are presumed to arise at the end of the incentive-earning period. The Group updates the presumption of the final number of options on the final day of every reporting period. Changes in estimates are treated through profit or loss. The fair value of option plans is defined on the basis of the Black-Scholes option pricing model. Terms that are not market-based, such as profitability and specific growth targets, are not taken into consideration when determining the fair value of options. Instead, they affect the estimate of the final number of options.When option rights are exercised, the assets obtained from share sub-scriptions are entered into the invested unrestricted equity fund in accordance with the terms of the plan.ProvisionsA provision is entered when the Group has, due to a past event, a legal or factual obligation, and the obligation is likely to materialise and the sum of the obligation can be reliably estimated. The amount to be recognised as a provision corresponds to the best estimate of the costs required to meet existing obligations on the closing date of the financial period. If the time value of money has a material impact, the amount of the 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 tax expense and deferred tax. The amount of tax based on the taxable profit for the period is calculated from the taxable profit based on the appli-cable tax rate in each country. The tax is adjusted by possible taxes related to previous periods. Deferred taxes are calculated from all tem-porary differences between the book value and tax base. The biggest temporary differences arise from the depreciation of property, plant and equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairment or for the undistributed profits of subsidiaries if the temporary difference is not likely to dissolve in the foreseeable future.Deferred tax is calculated using the tax rates enacted by the balance sheet date. Deferred tax assets are recognised to the amount for which it is likely that taxable profit will be generated in the future against which the temporary difference can be utilised.Financial AssetsGroup\u2019s financial assets are classified in the following measurement categories: amortized cost, fair value through other comprehensive income and fair value through profit or loss. The classification depends on 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, which are classified as non-current assets. Purchases and sales of financial assets are recognised on the settlement date. Financial assets are derecognised 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.Amortised cost category consists of cash and cash equivalents, trade receivables and loan receivables where the business model is to hold the asset to collect the contractual cash flows. Financial assets recognised at amortized cost are valued using the effective interest method.Assets at fair value through profit or loss consist of interest or equity funds or investments into listed bonds. All gains or losses of fair value changes investments in the category is included in financial income and expenses.Assets at fair value fair value through other comprehensive income consist from equity investments to unlisted Genetic Analysis AS shares. Dividends of equity investments are recognised at profit and loss state-ment. Genetic Analysis AS was listed on the Swedish Spotlight Stock Market on October 1, 2021. Despite the Swedish trading location, Genet-ic Analysis AS\u2019s share price is quoted in Norwegian kroner.Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and mea-sured at fair value net of transaction cost at settlement date. Financial lia-bilities are subsequently measured at amortized cost using the effective interest method. Financial liabilities at amortized cost consist of loans of financial institutions. Financial liabilities are included in non-current liabilities, except for items with maturities less than 12 months after the balance sheet date, which are included in current liabilities. A financial liability is derecognised when the related obligation is discharged, cancelled or expires. The group does not have any derivative liabilities. Currently, financial liabilities consist of accounts payable.ImpairmentThe credit loss is recognised based on individual assessment of receivable. The simplified expected credit loss model is applied for trade receivables. The impairment process is based on historical credit loss experience combined with current conditions and forward looking macroeconomic analysis. Realised loss levels are adjusted based on history, so that they represent the current and future information and macroeconomic factors, that influence the customers ability to make the payments for receivables.Financial items based on trade receivables and contracts are recognised off the balance sheet as final credit loss, when it is not plausible to expect to receive payment e.g. in the process of bankruptcy. The impairment or credit loss is recognised in the consolidated statement of income within other expenses. Maturity analyses for trade receivables, movement in allowance account and general provisioning matrix is presented at note 2.26 under section \u201cAge distribution of trade receivables\u201d. The Other financial assets at amortized cost consist of cash at banks.", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-12-1": { "value": "These financial statements have been prepared in accordance with the International Financial Reporting Standards (IFRS) endorsed by the European Union. The IAS and IFRS standards that were valid on 31 December 2023 have been followed, as well as SIC and IFRIC inter-pretations. The IFRS refer to standards and interpretations thereof approved for application in the EU in compliance with the proceedings stipulated in Regulation (EC) 1606/2002, as referred to in the Finnish Accounting Act and subsequent regulations. The notes to the consolidated financial statements also comply with Finnish accounting and corporate legislation.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-16-3": { "value": "Presentation methodThe Group\u2019s income statement is presented as a single calculation in which the share of the income accounted for by the Group\u2019s ongoing operations is presented first and income due to discontinued operations is then presented on a single line. In the 2022 and 2023 financial periods Biohit had no discontinued operation to present.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-17-3": { "value": "Consolidation principlesThe consolidated financial statements include the parent company, Biohit Oyj, and all its subsidiaries. Subsidiaries are companies over which the Group exercises control. The Group has a controlling interest in a company if, by being involved in the company, it is exposed to fluc-tuating returns or is entitled to such \ufb02uctuating returns and it is able to in\ufb02uence these returns by exercising its control over the company.Mutual shareholdings of Group companies have been eliminated using the acquisition cost model. Acquisition costs include transferred assets at fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from the moment that the Group gains control over them and divested subsidiaries are consolidated until this control ends. All internal Group business transactions, receivables, liabilities, unrealised profits and internal profit distribution are eliminated when preparing the consolidated financial statements. Unrealised losses are not eliminated if the loss results from impairment. The distribution of profits for the financial period to the parent company\u2019s owners and minority interest-holders is presented in the income statement, and the minority interest-holders\u2019 share of equity is presented as a separate item in the balance sheet under equity. The minority interest-holders\u2019 share of accumulated losses is recognised in the consolidated financial statements up to the amount of the investment. The Group has no associated companies or minority shareholders.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-19-3": { "value": "SubsidiariesSubsidiaries are consolidated into the financial statements from the moment that the Group gains control over them until this control ends. The consolidated financial statements have been prepared using the acquisition-cost method. The Group\u2019s share of assets, liabilities and con-tingent liabilities on the date of acquisition is recognised at fair value and the amount in excess of the fair-value acquisition cost is recognised as goodwill. If the acquisition cost of a subsidiary is less than the value of the net assets on the date of acquisition, the difference is recognised in the income statement. Internal Group business transactions, receivables, liabilities and unrealised profits from internal sales are eliminated in the consolidated financial statements. Unrealised losses are also eliminated unless an internal business transaction demon-strates that an asset has become impaired. The share of a subsidiary owned by minority interest-holders is presented in the consolidated balance sheet under equity, separately from shareholders\u2019 equity. The accounting principles applied by subsidiaries have been adapted to correspond to the Group\u2019s principles. On 31 December 2023 the company had no goodwill on its balance sheet.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-20-3": { "value": "Translating items denominated in foreign currenciesThe profit and financial position of the Group\u2019s units are measured in the currency of the main operating region of the unit in question. The consolidated financial statements are presented in euro, which is the functional and presentation currency of the Group\u2019s parent company.Foreign currency business transactions are recorded in the functional cur-rency at the exchange rate on the date of transaction. Monetary receiv-ables and liabilities are translated at the exchange rate on the closing date of the financial period. Non-monetary foreign currency items have been translated into the functional currency at the exchange rates on the transaction date. Any exchange differences arising from translation are recognised in the income statement. Any exchange differences aris-ing from the translation of accounts receivable and accounts payable within the Group are recognised as financial items, also corresponding external items are treated as financial items. The income statements of foreign subsidiaries have been translated into euro at the average exchange rate for the financial period and the balance sheets have been translated at the exchange rate on the closing date of the financial peri-od. The exchange difference resulting from translating income state-ment items using the average exchange rate and balance sheet items at the exchange rate on the closing date of the financial period has been recognised as a separate item under translation differences in equity. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-22-3": { "value": "Business segmentsBiohit\u2019s product portfolio consists of diagnostic tests, analysis systems, products that bind carcinogenic acetaldehyde into harmless compounds and monoclonal antibodies. The company classifies its entire product portfolio into one segment.Segment information is provided to the most senior operative decision-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 business segments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-23-3": { "value": "Revenue recognitionThe Group applies IFRS 15 Revenue from contracts with customers. The new standard establishes a fivestep model for recognizing revenue from contracts with customers. Revenue is recognised on a gross basis, as Biohit acts as a principal towards customers.Revenue is recognised on a gross basis, as Biohit acts as a principal towards customers. The transaction price is estimated separately for each contract at the amount of consideration that Biohit is expected to be entitled to in exchange of the goods or services transferred. The determination of the transaction price is normally straightforward, as Biohit\u2019s contracts include no variable consideration such as retrospective discounts. Biohit applies the practical expedient and therefore does not recognise a significant financing component, i.e. does not adjust the promised consideration for time value of money when the time between the delivery of the promised good or service to the customer and the payment by the customer is less than one year.Revenue for each good or royalty from license-based business is recognised as a distinct performance obligation, as those are separately identifiable and Biohit\u2019s customers can benefit from them individually.Revenue from goods sold is recognised at a point of time when control over them is transferred to the customer in accordance with the commercial terms of delivery, i.e. when the goods leave the 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 is recorded in full when the license is granted to the customer. The con-sideration is then variable up to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty is subsequently resolved. Biohit values the variable consideration as an expected value that corresponds to the sum of the amounts weighted by probabilities. The variable amount of money is based on the management\u2019s estimate of the annual payments that Biohit will likely receive.Biohit has a contractual obligation to withdraw defective goods from the market and replace them with new products without a separate compensation. Costs relating to the withdrawal are accounted for in accordance with IAS 37 Provisions, contingent liabilities and contingent assets. The amount of costs relating to goods withdrawn has not been material in Biohit\u2019s business.Biohit recognises a contract asset when the right to a consideration is not unconditional. The asset is recognised within sales receivables when the right to a consideration is unconditional, i.e. when only passage of time is required before payment of the consideration is due. A contract liability is recognised for payments received from customers for which no 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 and recognises the incremental costs of obtaining a contract as an expense as incurred, if the amortisation period for the related asset would be one year or less.Biohit applies the practical expedient and does not disclose information about partly or completely unsatisfied performance obligations that relate to contracts with a duration one year or less. Biohit\u2019s contracts with a duration of more than one year consist of distribution agree-ments that are framework contracts by nature and do not meet the criteria in IFRS 15 for the existence of a contract without specific purchase orders for quantities to be delivered. In this case, future sales relating to distribution agreements are not accounted for as unsatisfied performance obligations, and no transaction price is allocated to them.Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when recognizing sales revenue from customer contracts that include a variable amount of money. The variable amount of money is based on the management\u2019s estimate of the annual payments that Biohit will likely receive. The management uses the customer\u2019s previous payment behavior as the basis for the estimate.Revenue recognition of license agreementsIf the consideration of the license agreements includes a variable amount of money, Biohit values the amount of money as an expected value, 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-25-3": { "value": "Public grantsPublic grants are recognized according to the IAS20-standard. Public grants are recognized as fair value when it reasonably certain that they will be granted and that the company fulfils the requirements for them. Public grants are accrued and recognised in the profit and loss state-ment for the financial period in which the right to receive the grant is fulfilled based on actual costs. Product development grants e.g., Business Finland, are recognizes as Other operating income. Cost support e.g. The State Treasury\u2019s business cost support is recognized as Other operating costs deductibles.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-26-2": { "value": "Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when recognizing sales revenue from customer contracts that include a variable amount of money. The variable amount of money is based on the management\u2019s estimate of the annual payments that Biohit will likely receive. The management uses the customer\u2019s previous payment behavior as the basis for the estimate.Accounting policies calling for judgements by the management and key sources of estimation uncertaintyWhen preparing the financial statements, the management must make assessments and assumptions concerning the future, and the out-come may deviate considerably from the original assessments and assumptions. In addition, discretion must be used in applying the accounting policies. Although the estimates are based on the most recent information available, the realised values may differ from these estimates. The most important areas in which estimates, and discretion are used are described below.Revenue recognition of license agreementsIf the consideration of the license agreements includes a variable amount of money, Biohit values the amount of money as an expected value, 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.Impairment testingThe Group conducts impairment tests as required on intangible assets. It also assesses any indication of impairment in accordance with the aforementioned accounting policies. The recoverable amounts of cash-generating units are measured on the basis of value-in-use calculations. Preparing these calculations requires the use of estimates.Deferred tax assetsDeferred tax assets for unused tax losses and temporary differences in regard to recognised deferred tax assets are estimated by the Group at least once per year to determined the likelihood of the company in question generating sufficient taxable income before the unused tax losses 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 provision is based on the compensation demanded by the Italian state from suppliers of medical equipment for the budget overruns of the Italian administrative regions in 2015-19. There is uncertainty about the size of the actual cost effect, but since the counterparty is the Italian state, the provision has been recorded in full under other liabilities and to reduce 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 is based on the stock quote, and as follows does not require the senior managers\u2019 judgement anymore. Before being listed, the input data for the valuation of Genetic Analysis AS consisted of transactions involving the company\u2019s shares on market terms between third parties. If there were no third-party transactions the assessment was based on the discounted cash-flow model based on the budgets by the management of 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-27-3": { "value": "Property, plant and equipmentProperty, plant and equipment are recognised at original acquisition cost, less accumulated depreciation and impairments. Acquisition cost includes the direct costs arising from acquisition. Costs that arise sub-sequently are included in the book value of the asset or recognised as separate assets only if it is likely that the future financial benefit associated with the asset will benefit the Group and the acquisition cost of the asset can be reliably determined. Other repair and maintenance costs are recognised through profit or loss in the period during which they have materialised.Straight-line depreciation is applied to assets according to the estimated useful life. No depreciation is made on land. The estimated useful lives are as follows: Machinery and equipment: 3\u201310 years. The residual value and the useful life of assets are checked in every financial statement and, if necessary, adjusted to represent changes that have occurred in the expectations of financial benefit. Sales gains and losses accumulated from the disposal or transfer of tangible fixed assets are included in other operating income or expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-29-3": { "value": "LeasesBiohit Group applies IFRS 16 Leases standard. It will result in almost all leases being recognised on the balance sheet by lessee as the distinction between operating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (the right to use the leased item) and a lease liability to pay rentals. The standard includes optional recognition exemptions for short-term leases (12 months or less) and leases for which the underlying asset is of low value. Biohit has decided to apply the optional exemptions and recognises these expenses as straight-line basis over the period of the lease. According to IFRS 16 -standard, the lessee\u2019s lease period is the period during which the lease cannot be terminated. Also, a potential extension or termination option should be considered, if the use of suchoption is estimated to be reasonable certain. The lease term for ongoing contracts is based on estimate by Biohit\u2019s management. Management regularly estimates the length of those leases.The lessee should value the lease agreement by discounting the future lease payments to the present value at the inception of the contract. The internal interest rate implicit in the lease is not easily available which is why the future minimum lease payments are discounted using Biohit\u2019s incremental borrowing rate. 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 incre-mental 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:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-31-3": { "value": "Research and development expensesResearch expenditure is recognised as an expense in the income statement. Development costs are capitalised on the balance sheet in accordance with IAS38 when Biohit can demonstrate that the development of the product is considered to meet the following criteria: 1) The product is considered to bring financial benefit beyond its useful life, 2) The product has already been developed, and Biohit intends to sell the product beyond its useful life, 3) The intangible asset will produce a probable economic benefit, 4) Biohit has adequate and available resources to complete the asset, 5) Biohit is able to determine the costs incurred during the development phase of the asset. Development expenditure that has previously been recognized as an expense cannot be capitalised at a later date. Depreciation is booked for an asset from the time it is ready for use. In 2023, the costs related to the two development projects have been capitalised.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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-31-4": { "value": "Research and development expensesResearch expenditure is recognised as an expense in the income statement. Development costs are capitalised on the balance sheet in accordance with IAS38 when Biohit can demonstrate that the development of the product is considered to meet the following criteria: 1) The product is considered to bring financial benefit beyond its useful life, 2) The product has already been developed, and Biohit intends to sell the product beyond its useful life, 3) The intangible asset will produce a probable economic benefit, 4) Biohit has adequate and available resources to complete the asset, 5) Biohit is able to determine the costs incurred during the development phase of the asset. Development expenditure that has previously been recognized as an expense cannot be capitalised at a later date. Depreciation is booked for an asset from the time it is ready for use. In 2023, the costs related to the two development projects have been capitalised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-32-3": { "value": "Other intangible assetsIntangible assets are only entered in the balance sheet if the acquisition cost of the asset can be reliably determined and if it is likely that the expected financial benefit from the asset will benefit the company. Other intangible assets with a limited useful life are entered in the balance sheet at original acquisition cost, and costs are booked in the income statement based on straight-line depreciation over the course of the known or estimated useful life of the asset. The Group has no intangible assets with indefinite useful lives.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-33-4": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "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 FIFO method. The acquisition cost for finished and unfinished products consists of raw materials, direct labour costs, other direct costs, and the appropriate share of manufacturing-related variable overheads and fixed overheads at a normal level of operations. The net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs for completing the product and costs related to sales.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-35-3": { "value": "Share-based paymentsIn the future the Group might have incentive plans where payments are made in the form of equity instruments. The benefits granted under the plans are recognised at fair value on the date on which they were granted and entered as costs evenly throughout the period during which they were earned. The effect of the plans on profit or loss is presented under costs of employee benefits.The cost determined on the date on which the options were granted is based on the Group\u2019s estimate of the number of options for which rights are presumed to arise at the end of the incentive-earning period. The Group updates the presumption of the final number of options on the final day of every reporting period. Changes in estimates are treated through profit or loss. The fair value of option plans is defined on the basis of the Black-Scholes option pricing model. Terms that are not market-based, such as profitability and specific growth targets, are not taken into consideration when determining the fair value of options. Instead, they affect the estimate of the final number of options.When option rights are exercised, the assets obtained from share sub-scriptions are entered into the invested unrestricted equity fund in accordance with the terms of the plan.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-36-3": { "value": "ProvisionsA provision is entered when the Group has, due to a past event, a legal or factual obligation, and the obligation is likely to materialise and the sum of the obligation can be reliably estimated. The amount to be recognised as a provision corresponds to the best estimate of the costs required to meet existing obligations on the closing date of the financial period. If the time value of money has a material impact, the amount of the provision is recognised as the present value of anticipated expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-38-3": { "value": "Taxes based on taxable income for the period and deferred taxesThe tax expense in the income statement consists of the current tax expense and deferred tax. The amount of tax based on the taxable profit for the period is calculated from the taxable profit based on the appli-cable tax rate in each country. The tax is adjusted by possible taxes related to previous periods. Deferred taxes are calculated from all tem-porary differences between the book value and tax base. The biggest temporary differences arise from the depreciation of property, plant and equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairment or for the undistributed profits of subsidiaries if the temporary difference is not likely to dissolve in the foreseeable future.Deferred tax is calculated using the tax rates enacted by the balance sheet date. Deferred tax assets are recognised to the amount for which it is likely that taxable profit will be generated in the future against which the temporary difference can be utilised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-39-3": { "value": "Financial AssetsGroup\u2019s financial assets are classified in the following measurement categories: amortized cost, fair value through other comprehensive income and fair value through profit or loss. The classification depends on 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, which are classified as non-current assets. Purchases and sales of financial assets are recognised on the settlement date. Financial assets are derecognised 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.Amortised cost category consists of cash and cash equivalents, trade receivables and loan receivables where the business model is to hold the asset to collect the contractual cash flows. Financial assets recognised at amortized cost are valued using the effective interest method.Assets at fair value through profit or loss consist of interest or equity funds or investments into listed bonds. All gains or losses of fair value changes investments in the category is included in financial income and expenses.Assets at fair value fair value through other comprehensive income consist from equity investments to unlisted Genetic Analysis AS shares. Dividends of equity investments are recognised at profit and loss state-ment. Genetic Analysis AS was listed on the Swedish Spotlight Stock Market on October 1, 2021. Despite the Swedish trading location, Genet-ic Analysis AS\u2019s share price is quoted in Norwegian kroner.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "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. Financial lia-bilities are subsequently measured at amortized cost using the effective interest method. Financial liabilities at amortized cost consist of loans of financial institutions. Financial liabilities are included in non-current liabilities, except for items with maturities less than 12 months after the balance sheet date, which are included in current liabilities. A financial liability is derecognised when the related obligation is discharged, cancelled or expires. The group does not have any derivative liabilities. Currently, financial liabilities consist of accounts payable.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-43-3": { "value": "ImpairmentThe credit loss is recognised based on individual assessment of receivable. The simplified expected credit loss model is applied for trade receivables. The impairment process is based on historical credit loss experience combined with current conditions and forward looking macroeconomic analysis. Realised loss levels are adjusted based on history, so that they represent the current and future information and macroeconomic factors, that influence the customers ability to make the payments for receivables.Financial items based on trade receivables and contracts are recognised off the balance sheet as final credit loss, when it is not plausible to expect to receive payment e.g. in the process of bankruptcy. The impairment or credit loss is recognised in the consolidated statement of income within other expenses. Maturity analyses for trade receivables, movement in allowance account and general provisioning matrix is presented at note 2.26 under section \u201cAge distribution of trade receivables\u201d. The Other financial assets at amortized cost consist of cash at banks.Impairment testingThe Group conducts impairment tests as required on intangible assets. It also assesses any indication of impairment in accordance with the aforementioned accounting policies. The recoverable amounts of cash-generating units are measured on the basis of value-in-use calculations. Preparing these calculations requires the use of estimates.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-49-3": { "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 is based on the stock quote, and as follows does not require the senior managers\u2019 judgement anymore. Before being listed, the input data for the valuation of Genetic Analysis AS consisted of transactions involving the company\u2019s shares on market terms between third parties. If there were no third-party transactions the assessment was based on the discounted cash-flow model based on the budgets by the management of Genetic Analysis AS.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-51-2": { "value": "2.3 REVENUE AND SEGMENT INFORMATIONThe company\u2019s product portfolio consists of diagnostic tests, products that bind acetaldehyde and monoclonal antibodies. The company classifies its entire product portfolio into one segment.REVENUE BY MARKET AREA\u20ac 1,000 2023 2022Finland 211 235Europe, Other 5,700 4,591North and South America 324 274Asia 4,565 4,731Other Countries 2,276 1,121Revenue from contracts with customers total 13,076 10,951The 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 of return relating to some distribution agreements. The goods that are sold include several various tests for diagnostics of diseases in the gastrointestinal tract, such as celiac quick test, lactose intolerance test, Vitamin D test, GastroPanel\u00ae test for the first-line diagnosis of dyspepsia measured on simple blood test. Furthermore, the product portfolio includes Acetium\u00ae lozenge and Acetium\u00ae capsule, which are acetaldehyde-binding products sold under the trademark Acetium.In licencing agreements, Biohit transfers licensed immaterial rights to a customer, and the customer both produces and sells the products. Licencing agreements cover both diagnostic products and Acetium products.Biohit also has contracts that include both a distribution agreement and a licensing agreement. In this case, Biohit sells to the customer finished products and raw materials needed for production and, in addi-tion, receives a royalty fee based on the sale of the product. Revenue from the sale of finished products, raw materials and royalty income from licences are recognised as separate performance obligations. In the case of the licensing agreement, Biohit fulfills the performance obli-gation at one point in time. In that case, the sales revenue is recorded in full when the licence is granted to the customer. The consideration is then variable up to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty is subsequently resolved. Biohit values the vari-able consideration as an expected value that corresponds to the sum of the amounts weighted by probabilities. The variable amount of money is based on the management\u2019s estimate of the annual payments that Biohit will likely receive.Sales to one of the most important customers is presented in note 2.27 (Related party transactions)", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-55-2": { "value": "Contract assets and liabilities:Biohit recognises revenue at a point of time when goods are delivered. The payment terms in Biohit\u2019s contracts with customers vary from a payment to be made one month in advance to payment in 60 days.A contract liability is recognised for payments received where the goods have not yet been delivered. This is the case, among others, with coun-tries outside Europe, where as a result of a higher credit risk relating to customers, an advance payment is received, on the average, one month before the delivery of the goods. The timing difference between the receipt of the advance payment by Biohit and the delivery of the products does not exceed one year. \u20ac 1,000 31 Dec 2023 31 Dec 2022Contract Assets 2,400 1,200Trade receivables 1,257 1,140Contract assets and receivables total 3,657 2,340\u20ac 1,000 31 Dec 2023 31 Dec 2022Contract liabilities 4 104Contract liabilities total 4 104The items included in contract liabilities at the beginning of the period have been recognised as revenue during the financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-55-3": { "value": "Contract assets and liabilities:Biohit recognises revenue at a point of time when goods are delivered. The payment terms in Biohit\u2019s contracts with customers vary from a payment to be made one month in advance to payment in 60 days.A contract liability is recognised for payments received where the goods have not yet been delivered. This is the case, among others, with coun-tries outside Europe, where as a result of a higher credit risk relating to customers, an advance payment is received, on the average, one month before the delivery of the goods. The timing difference between the receipt of the advance payment by Biohit and the delivery of the products does not exceed one year. \u20ac 1,000 31 Dec 2023 31 Dec 2022Contract Assets 2,400 1,200Trade receivables 1,257 1,140Contract assets and receivables total 3,657 2,340\u20ac 1,000 31 Dec 2023 31 Dec 2022Contract liabilities 4 104Contract liabilities total 4 104The items included in contract liabilities at the beginning of the period have been recognised as revenue during the financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-57-2": { "value": "2.5 OTHER OPERATING INCOME \u20ac 1,000 2023 2022Subsidies 277 294Others 2 5Total 279 2992.8 OTHER OPERATING EXPENSES\u20ac 1,000 2023 2022Travel expenses and other personnel expenses 262 212Rents and maintenance expenses 122 139Sales and marketing expenses 544 448Other external services 1,244 1,008Other operating expenses 297 376Total 2,468 2,184", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-57-3": { "value": "2.5 OTHER OPERATING INCOME \u20ac 1,000 2023 2022Subsidies 277 294Others 2 5Total 279 299", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-60-2": { "value": "2.6 MATERIALS AND SERVICES\u20ac 1,000 2023 2022Materials, supplies and goods 3,317 2,630External manufacturing services 1,565 1,194Total 4,702 3,823Other operating expenses include research and development expenses of EUR 1,173 thousand (EUR 1,238 thousand). 2.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2023 2022Intangible assets 37 106Right-of-use assets 256 269Plant and equipment70 105Total 364 481", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-61-2": { "value": "2.7 EXPENSES ARISING FROM EMPLOYMENT BENEFITS\u20ac 1,000 2023 2022Salaries 3,266 2,889Pension expenses \u2013 defined-contribution plans 515 441Options and share bonuses realised and paid in shares 209 195Other personnel expenses 96 94Total 4,086 3,618", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-62-2": { "value": "Average number of Group employees in the financial period2023 2022Group total 44 45Details of the employment benefits enjoyed by senior managers are presented in note 2.27 (Related-party transactions). ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-63-3": { "value": "2.8 OTHER OPERATING EXPENSES\u20ac 1,000 2023 2022Travel expenses and other personnel expenses 262 212Rents and maintenance expenses 122 139Sales and marketing expenses 544 448Other external services 1,244 1,008Other operating expenses 297 376Total 2,468 2,184", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-64-3": { "value": "Other operating expenses include research and development expenses of EUR 1,173 thousand (EUR 1,238 thousand). ", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-65-2": { "value": "2.9 AUDITORS\u2019 FEES\u20ac 1,000 2023 2022Companies belonging to the PricewaterhouseCoopers chainAuditors' fees 124 127Other services3 -Total fees paid to the auditor 127 127", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-66-3": { "value": "2.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2023 2022Intangible assets 37 106Right-of-use assets 256 269Plant and equipment70 105Total 364 481", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-66-4": { "value": "2.10 DEPRECIATION AND IMPAIRMENT\u20ac 1,000 2023 2022Intangible assets 37 106Right-of-use assets 256 269Plant and equipment70 105Total 364 481", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-73-2": { "value": "2.11 FINANCIAL INCOME AND EXPENSES\u20ac 1,000 2023 2022Financial incomeExchange rate gains from financial assetsand liabilities 32 20Net loss on investments recognised at fair value through profit or loss 90 69Other financial income 408 3Total 530 92Financial expensesNet loss on investments recognised at fair value through profit or loss -27 -34Exchange rate losses from financial assetsand liabilities -1 -29Other financial expenses -131 -289Total -159 -352Total financial income and expenses 371 -260Year 2023: other financial expenses EUR 131 thousand mainly consists of impairment of investments.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-74-2": { "value": "2.12 INCOME TAXESDirect taxes\u20ac 1,000 2023 2022Tax based on taxable income for the financial period -132 -77Withholding tax liabilities-208 -204Change in deferred taxes -4 14Total Direct taxes -344 -267Reconciliation of tax expenses on the income statement\u20ac 1,000 2023 2022Profit before taxes 2,195 868Consolidated income taxes at Group\u2019s domestic tax rate (20%) -439 -174Impact of different tax rates offoreign subsidiaries -26 3Non-deductible expenses -10 -81Tax-exempt income 78 0Non-creditable withholding taxes -208 -204Effect of deferred tax assets not recognised 266 189Other items -6 -Taxes on the income statement -344 -267The group has depreciation expenses that have been entered in accounting but not in taxation. Of these, no deferred tax assets have been recorded.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-78-2": { "value": "2.13 EARNINGS PER SHAREUndiluted earnings per share are calculated by dividing the profit attributable to shareholders of the parent company in the financial period by the weighted average number of shares in circulation during the financial period.2023 2022Profit for the period attributable to the owners of the parent company(EUR thousand) 1,851 601Average number of shares, undiluted 15,097,153 15,045,593Average number of shares, diluted 15,127,361 15,065,486Earnings per share, undiluted (EUR) 0.12 0.04Earnings per share, diluted (EUR) 0.12 0.04", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-79-2": { "value": "2.14 INTANGIBLE ASSETSIntangible2023rights TotalAcquisition cost 1 January 2023 8,997 8,997Decreases from previous years -7,592 -7,592Increases 178 178Acquisition cost 31 December 20231,583 1,583Accumulated depreciation and impairment1 January 2023 -8,955 -8,955Accumulated depreciation on decreases 7,592 7,592Depreciation -37 -37Accumulated depreciation and impairment 31 December 2023 -1,400 -1,400Book value 1 January 2023 41 41Book value 31 December 2023 183 183Intangible2022rights TotalAcquisition cost 1 January 2022 8,986 8,986Increases 11 11Acquisition cost 31 December 2022 8,997 8,997Accumulated depreciation and impairment 1 January 2022 -8,849 -8,849Depreciation -106 -106Accumulated depreciations and impairment31 December 2022 -8,955 -8,955Book value 1 January 2022 137 137Book value 31 December 2022 41 41Intangible rights consist of patents and capitalized product development costs.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-79-3": { "value": "2.14 INTANGIBLE ASSETSIntangible2023rights TotalAcquisition cost 1 January 2023 8,997 8,997Decreases from previous years -7,592 -7,592Increases 178 178Acquisition cost 31 December 20231,583 1,583Accumulated depreciation and impairment1 January 2023 -8,955 -8,955Accumulated depreciation on decreases 7,592 7,592Depreciation -37 -37Accumulated depreciation and impairment 31 December 2023 -1,400 -1,400Book value 1 January 2023 41 41Book value 31 December 2023 183 183Intangible2022rights TotalAcquisition cost 1 January 2022 8,986 8,986Increases 11 11Acquisition cost 31 December 2022 8,997 8,997Accumulated depreciation and impairment 1 January 2022 -8,849 -8,849Depreciation -106 -106Accumulated depreciations and impairment31 December 2022 -8,955 -8,955Book value 1 January 2022 137 137Book value 31 December 2022 41 41Intangible rights consist of patents and capitalized product development costs.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-83-2": { "value": "2.15 TANGIBLE ASSETS2023Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2023 1,820 1,777 3,598Decreases from previous years - -501 -501Increases 81 70 151Decreases -52 - -52Acquisition cost 31 December 20231,850 1,346 3,196Accumulated depreciation and impairment 1 January 2023 -967 -1,637 -2,604Accumulated depreciation on decreases - 501 501Depreciation -256 -70 -327Accumulated depreciation and impairment 31 December 2023 -1,223 -1,207 -2,430Book value 1 January 2023 853 140 993Book value 31 December 2023 626 140 7662022Right-of-usePlant and\u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2022 917 1,733 2,650Increases904 44 948Acquisition cost 31 December 2022 1,820 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 853 140 993", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-86-2": { "value": "2.16 LEASESBelow stated information is based on the leasing contracts where the Biohit Group is the lessee. Right-of-use assets\u20ac 1,000 31 Dec 2023 31 Dec 2022Buildings 493 649Equipment 3 5Vehicles130 199Total 626 853Depreciation charge of right-of-use assets \u20ac 1,000 31 Dec 2023 31 Dec 2022Buildings 185 196Equipment 3 9Vehicles69 65Total 256 269Amounts recognised in the income statement\u20ac 1,000 31 Dec 2023 31 Dec 2022Depreciation of right-of-use assets 256 269Expenses relating to short-term leases and leases of low value assets 1 14Interest expenses on lease liabilities 27 33Total 284 317Amounts presented in the consolidated cash flow statement\u20ac 1,000 31 Dec 2023 31 Dec 2022Payment of principal portion of lease liabilities 241 186Interest expenses on lease liabilities 27 33Total 268 219The maturity analysis of lease liabilities is presented in note 2.26 (Management of financing risks).The Group leases mainly company cars and premises. Rental contracts The Group is exposed to potential future increases in variable lease are typically made for fixed periods of 12 months to 5 years but may payments based on an index or rate, which are not included in the lease have extension options. liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed Assets and liabilities arising from a lease are initially measured on a and adjusted against the right-of-use asset. present value basis. Lease liabilities include the net present value of the following lease payments:Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to \u2022 fixed paymentsproduce a constant periodic rate of interest on the remaining balance of the liability for each period.\u2022 variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement dateThe standard includes optional recognition exemptions for short-term leases (12 months or less) and leases for which the underlying asset is \u2022 the exercise price of a purchase option if the group is reasonably of low value. Biohit has decided to apply the optional exemptions and certain to exercise that optionrecognises these expenses as straight-line basis over the period of the lease. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. According to IFRS 16 -standard, the lessee\u2019s lease period is the period during which the lease cannot be terminated. Also, a potential extension According to the standard, the incremental borrowing rate is defined or termination option should be considered, if the use of such option as the interest that the lessee would have to pay when borrowing for is estimated to be reasonably certain. The lease term for ongoing a similar term and with similar security to obtain an asset of an contracts is based on estimate by Biohit\u2019s management. Management equivalent value to the right-of-use asset in similar economic environ-regularly estimates the length of those leases.ment. 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-89-2": { "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 2023: \u20ac 1,000 \u20ac 1,000 \u20ac 1,000 levelNon-current assetsOther non-current assets 118Level 2Current assetsFund shares - 255 - Level 1Investment to Genetic Analysis AS - - 180 Level 1Bonds and fund shares - 2,924 - Level 2Current deposits 500 - -Trade receivables 1,257 - -Contract assests 2,400 - -Other receivables 472 - -Cash and cash equivalents 3,027 - -Fair 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 and fund shares - 2,451 - Level 2Current deposits - - -Trade receivables 1,140 - -Contract assests 1,200 - -Other receivables 413 - -Cash and cash equivalents 2,122 - -The company has classified the hierarchies of financial assets according to the availability of data on market terms and other price data.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 value of these instruments, and the company has verified that the price data represents genuine, frequent market transactions involving the instru-ments in question. In significant part, the fair values of level 2 instruments are based on other input data than the quoted prices included in level 1, although this data can be obtained for the assets or liabilities in question either directly (as a price) or indirectly (as a derivative of the price). The Group uses generally accepted valuation models to determine the fair values of these instruments, and the input data for these models are based in significant part on observable market data.The level in the fair value hierarchy at which a certain item measured at fair value is classified overall is determined on the basis of the significant input data on the lowest level with regard to the entire item measured at fair value. The significance of input data is evaluated in its entirety in relation to the item valued at fair value. The original book value of other receivables corresponds to their fair value because the effect of discounting is negligible in view of the maturity of the receivables. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-94-2": { "value": "2.19 DEFERRED TAXESRecognisedRecognised underDeferred tax assetsthrough profitother items of compre-\u20ac 1,000 1 Jan 2023and losshensive income Other adjustments 31 Dec 2023Internal inventory margin 7 0 - - 7Other items 16 -4 - 2 13Total 22 -4 - 2 20RecognisedRecognised underDeferred tax liabilitiesthrough profit other items of compre-\u20ac 1,0001 Jan 2023and losshensive income Other adjustments 31 Dec 20230Capitalisation of tangible assets 2 - -2Financial securities measured via the fair value reserve 0 - - - 0Total 2 - -02RecognisedRecognised underDeferred tax assetsthrough profit other items of compre-\u20ac 1,000 1 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 profitother items of compre-\u20ac 1,000 1 Jan 2022and losshensive income Other adjustments 31 Dec 2022Capitalisation of tangible assets2 1 - - 2Financial securities measured via the fair value reserve0 - - - 0Total 2 1 - - 2The Group has tax-deductible losses of EUR 19.9\ue61dmillion for the periods from 2013 to 2022 for which no deferred tax assets have been recognised. In addition the group has entered R&D costs for EUR 4.7 million in accounting but not in tax deduction. No deferred tax assets has been recognised for these R&D costs. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-97-2": { "value": "2.20 INVENTORIES\u20ac 1,000 2023 2022Materials and supplies 433 533Work in progress 5 13Finished products/goods 451 374Total inventories 890 920 The amount of inventories recognised as an expense during the period was EUR 151 thousand (EUR 56 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-98-2": { "value": "2.21 TRADE AND OTHER RECEIVABLESShort-term receivables\u20ac 1,000 2023 2022Trade receivables 1,257 1,140Contract assets 2,400 1,200Accrued income 452 383Other receivables 20 30Total 4,129 2,753The most substantial item included in the accrued income is cost support receivables of EUR 180 thousand (EUR 126 thousand).The 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-99-2": { "value": "2.22 NOTES RELATED TO SHAREHOLDERS\u2019 EQUITYBiohit Oyj\u2019s share capital is EUR 2,350,350.81 (EUR 2,350,350.81) and there are 15,113,593 (15,045,593) shares, of which 2,975,500 (2,975,500) belong to Series A and 12,138,093 (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 from each other in that each Series A share entitles its holder to twenty (20) votes at general meetings, while each Series B share carries one (1) vote. The dividend paid for Series B shares is, however, two (2) per cent of the nominal value higher than that paid for Series A shares. When this regulation is applied, the nominal value of the shares is taken to be EUR 0.17, which was the nominal value of the company\u2019s shares when it decided to discontinue using nominal values for shares. The shareholders\u2019 equity has been paid in full.2.23 SHARE-BASED 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. In accordance with the terms of the option programme, options are granted without cash payment, but a subscription price is set for the shares. The key terms and conditions of the incentive scheme are shown in the table below.Options in circulationNumber of options 2023 2022In circulation at the beginning of the financial period 760,000 880,000Granted during the financial period 160,000Forfeited -280,000Options in circulation at the end of the financial period 760,000 760,000", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-102-2": { "value": "Description of shareholders\u2019 equity funds: The translation differences reserve includes the translation differences arising when the financial statements of foreign subsidiaries and joint ventures are translated into euros. The invested unrestricted equity fund includes other investments similar to shareholders\u2019 equity and the subscription prices of shares insofar as no specific decision is taken to recognise these under shareholders\u2019 equity. The fair value reserve consists of Genetic Analysis AS stocks. Dividends on equity investments are recognised in the income statement. ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-103-2": { "value": "Capital management For capital management purposes Biohit defines capital as total equity and interest-bearing liabilities less cash and cash equivalents and current financial investments. The main objectives of Biohit\u2019s capital management are to maintain a solid 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-109-3": { "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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-113-2": { "value": "Covenants connected to long-term loansThere are no special covenants attached to the company\u2019s long-term financial lease liabilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-114-2": { "value": "2.25 TRADE PAYABLES AND OTHER LIABILITIESLong-term interest-free liabilities\u20ac 1,000 2023 2022Other long-term liabilities 7 8Total 7 8Short-term interest-free liabilities\u20ac 1,000 2023 2022Trade payables 465 676Other payables 250 250Advances received 4 104Tax liabilities 371 139Accruals and deferred income 1,693 1,435Total 2,783 2,604Total interest-free liabilities 2,790 2,612The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 916 thousand (EUR 666 thousand) and withholding tax liability EUR 240 thousand (EUR 127 thousand).Other payables include Biohit Healthcare S.r.l. cost accrual EUR 250 thousands. This accrual has been recognised in revenue. The Italian state is demanding ex postcompensation from suppliers of medical equipment for the budget overruns of the Italian administrative regions in the years 2015\u20132019.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-117-2": { "value": "2.26 MANAGEMENT OF FINANCING RISKSBiohit\u2019s management of financing risks focuses on analysing and minimising the following financing risks:Exchange rate risk Exchange rate risks are associated with international business activi-ties. When calculated using comparable currencies, Biohit\u2019s net revenue not materially different to the reported values. Overall, exchange rate changes did not significant affect the company\u2019s profitability in the last financial period. The company\u2019s sales are primarily denominated in euros and the company does not have any exchange rate hedging. Most of the Group\u2019s trade receivables and payables are in functional currency of each group company and do not involve significant transaction risk. The Group monitors the translation risk related to Biohit Healthcare Ltd, but the risk is not hedged.Interest rate risk Interest rate changes have a minor effect on Biohit\u2019s earnings. For this reason, the Group did not use any separate hedging against this risk in the financial period. Liquidity riskLiquidity risk management aims to safeguard the Group\u2019s finances under all circumstances. The Group\u2019s current financial assets on the balance sheet date amounted to EUR 6.7 million (EUR 5.9 million). The company also holds shares in Genetic Analysis AS worth EUR 0.1 million (EUR 0.3 million). The aim of the investment activities related to the company\u2019s current liquid assets is to achieve profit at very low risk of capital loss. The Group\u2019s equity ratio was 73.0% (68.3%). Analysis of the maturities of financial liabilities in 2023\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 465 - - 465Lease contracts 275 427 - 702Total 741 427 - 1,167Analysis of the maturities of financial liabilities in 2022\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 676 - - 676Lease contracts 276 719 - 995Total 952 719 - 1,671Commodity risk The company is not using derivatives to hedge against commodity risks because the company is not exposed to commodity risks by virtue of the nature of its business.Credit and counterparty riskThe business units are responsible for the credit risks connected to their trade receivables, and they have evaluated the risk of credit losses for each customer. Biohit\u2019s customer base primarily consists of solvent companies. As such, Biohit\u2019s risk of credit losses cannot be considered significant. The company has not used credit insurance. The majority of customer relationships are long-term in nature and business relations are active, so the company will become aware of changes in customers\u2019 creditworthiness at an early stage. The investment portfolio consists of direct corporate bond loans, struc-tured products, corporate loan funds, money market funds and cash in bank accounts. Some of the products in the investment portfolio are listed, while others are not. Sufficient diversification of investments between asset categories, investment instruments and counterparties is essential. The company uses at least two partners in its investment activities. Approximately 35% of the investment portfolio is cash, low-risk money market fund investments and investment-grade investments. Approximately 50% of the portfolio is investments rated BB-B, while investments without credit ratings account for 15%. On 31 December 2023, trade receivables totalled EUR 1.3 million (EUR 1.1 million). The maximum amount of credit risk is the book value of the trade receivables. Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2023loss Net 2023 2022loss Net 2022Not yet at maturity 613 -1 613 800 -1 799Less than 30 days overdue 115 0 115 101 0 10130\u201360 days overdue 348 -7 341 89 -5 8561\u201390 days overdue 60 -17 42 64 -5 59More than 90 days overdue 151 -4 147 100 -3 98Total 1,287 -30 1,257 1,155 -14 1,140The 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 18 thousand was recognised in credit losses for 2023.EUR 10 thousand was recognised in credit losses for 2022. 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 less advances received. The result of this calculation is then multiplied by one hundred.Equity ratio \u20ac 1,000 2023 2022Total shareholders' equity 9,426 7,458Balance sheet total 12,920 11,015Advances received -4 -104Equity ratio 73.0% 68.3%", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-118-3": { "value": "Exchange rate risk Exchange rate risks are associated with international business activi-ties. When calculated using comparable currencies, Biohit\u2019s net revenue not materially different to the reported values. Overall, exchange rate changes did not significant affect the company\u2019s profitability in the last financial period. The company\u2019s sales are primarily denominated in euros and the company does not have any exchange rate hedging. Most of the Group\u2019s trade receivables and payables are in functional currency of each group company and do not involve significant transaction risk. The Group monitors the translation risk related to Biohit Healthcare Ltd, but the risk is not hedged.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-120-3": { "value": "Liquidity riskLiquidity risk management aims to safeguard the Group\u2019s finances under all circumstances. The Group\u2019s current financial assets on the balance sheet date amounted to EUR 6.7 million (EUR 5.9 million). The company also holds shares in Genetic Analysis AS worth EUR 0.1 million (EUR 0.3 million). The aim of the investment activities related to the company\u2019s current liquid assets is to achieve profit at very low risk of capital loss. The Group\u2019s equity ratio was 73.0% (68.3%). ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-125-3": { "value": "Credit and counterparty riskThe business units are responsible for the credit risks connected to their trade receivables, and they have evaluated the risk of credit losses for each customer. Biohit\u2019s customer base primarily consists of solvent companies. As such, Biohit\u2019s risk of credit losses cannot be considered significant. The company has not used credit insurance. The majority of customer relationships are long-term in nature and business relations are active, so the company will become aware of changes in customers\u2019 creditworthiness at an early stage. The investment portfolio consists of direct corporate bond loans, struc-tured products, corporate loan funds, money market funds and cash in bank accounts. Some of the products in the investment portfolio are listed, while others are not. Sufficient diversification of investments between asset categories, investment instruments and counterparties is essential. The company uses at least two partners in its investment activities. Approximately 35% of the investment portfolio is cash, low-risk money market fund investments and investment-grade investments. Approximately 50% of the portfolio is investments rated BB-B, while investments without credit ratings account for 15%. On 31 December 2023, trade receivables totalled EUR 1.3 million (EUR 1.1 million). The maximum amount of credit risk is the book value of the trade receivables. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-127-3": { "value": "Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2023loss Net 2023 2022loss Net 2022Not yet at maturity 613 -1 613 800 -1 799Less than 30 days overdue 115 0 115 101 0 10130\u201360 days overdue 348 -7 341 89 -5 8561\u201390 days overdue 60 -17 42 64 -5 59More than 90 days overdue 151 -4 147 100 -3 98Total 1,287 -30 1,257 1,155 -14 1,140The 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 18 thousand was recognised in credit losses for 2023.EUR 10 thousand was recognised in credit losses for 2022. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-131-2": { "value": "2.27 RELATED-PARTY 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-making related to finances and business. The Group\u2019s related parties include the members of the Board of Directors and the Group Management Team, as well as the President & CEO. In addition the Group\u2019s related parties include Biohit HealthCare (Hefei) Co. Ltd and subsidiaries.Management remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 641 120 160President & CEO 251 47 28Members of the scientific advisory board 144 - -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 - -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 compensation, including fringe benefits, is EUR 144 thousand (EUR 129 thousand).In addition, the members of the scientific advisory board are paid an hourly compensation of 85 euros for work outside the advisory board.The CEO of the group has been granted a market-based long-term loan of EUR 20 thousand (EUR 0) and the management team EUR 97 thousand (EUR 57 thousand). The loan interest rate is 12-month Euribor plus 0.3%. Interest is paid annually in arrears. The loan period is five years.The borrower is entitled to pay back the loan early.SubsidiariesManagement remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 161 15 22Management remuneration 2022Salaries and other short-Post-employment and Share-based\u20ac 1,000 term employment benefitstermination benefitsremunerationManaging Directors 177 17 21Board of Directors\u2019 remuneration\u20ac 1,000 2023 2022Parent companyVesa SilaskiviChairman8 -Lea PaloheimoMember14 8Osmo SuovaniemiMember14 8Franco Aiolfi Member 5 18Liu Feng Member 12 5Kalle H\u00e4rk\u00f6nen Member 14 5Matti H\u00e4rk\u00f6nen Member - 3Eero Lehti Member - 3Total board remuneration Member 65 48Liu Feng is the owner of Biohit HealthCare (Hefei) Co. Ltd, and he exercises control over the company.On 31 December 2023, the members of the Board of Directors and President & CEO owned a total of 2,868,310 Series A shares and 4,256,748 Series B shares, either directly or through companies under their control. These correspond to 47.1% of all of the shares in the company and 86.0% of all of the votes.Share ownership of the management and board of directors Series A shares Series B sharesNumber of shares 2023 2022 2023 2022CEO 0 0 20,000 0Management group0 0 71,293 34,116Board of directors 2,868,310 2,868,310 4,236,748 4,236,748Sales of goods and licenses to related party companies\u20ac 1,000 2022 2022Sales of goods Biohit HealthCare (Hefei) Co. Ltd 2,104 2,283License sales Biohit HealthCare (Hefei) Co. Ltd 2,200 2,200Total 4,304 4,483Tr\ue61fd\ue61e r\ue61ec\ue61eiv\ue61fbl\ue61es \ue61fnd oth\ue61er r\ue61ec\ue61eiv\ue61fbl\ue61esfrom r\ue61el\ue61ft\ue61ed p\ue61frty comp\ue61fni\ue61es\u20ac 1,000 2023 2022Trade receivables Biohit HealthCare (Hefei) Co. Ltd 5 -Contract assets Biohit HealthCare (Hefei) Co. Ltd 2,400 1,200Total 2,405 1,200Biohit HealthCare (Hefei) Co. Ltd owns 32,7 percent of Biohit\u2019s shares. Biohit and Biohit HealthCare (Hefei) Co. Ltd have signed a distribution agreement in 2022. Based on the agreement Hefei has pledged to Biohit 1.5 million Biohit series B shares (EUR 2.8 million) as security for its obligations under the agreement. Other operating expenses\u20ac 1,000 2023 2022Consultancy, administration and logistics fees (companies under the control of members of the Board of Directors) Euroclone S.p.A. Franco Aiolfi 81 70 Oy Tech Know Ltd. Matti H\u00e4rk\u00f6nen - 4Total 81 74", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-132-3": { "value": "Management remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000 term employment benefitstermination benefitsremunerationParent companyManagement teams 641 120 160President & CEO 251 47 28Members of the scientific advisory board 144 - -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 - -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 compensation, including fringe benefits, is EUR 144 thousand (EUR 129 thousand).In addition, the members of the scientific advisory board are paid an hourly compensation of 85 euros for work outside the advisory board.The CEO of the group has been granted a market-based long-term loan of EUR 20 thousand (EUR 0) and the management team EUR 97 thousand (EUR 57 thousand). The loan interest rate is 12-month Euribor plus 0.3%. Interest is paid annually in arrears. The loan period is five years.The borrower is entitled to pay back the loan early.", "dimensions": { "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-142-2": { "value": "The Group\u2019s parent company and subsidiariesGroup Parent 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": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-146-2": { "value": "2.28 COLLATERAL AND CONTINGENT LIABILITIES\u20ac 1,000 2023 2022Collateral pledged on the company\u2019s own behalfGuarantees 4 4Collateral pledged on the subsidiares behalf Guarantees - -Total collateral and contingent liabilities 4 4", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "pp-value-147-2": { "value": "2.29 EVENTS AFTER THE FINANCIAL PERIODThe company\u2019s management is not aware of material events since the balance sheet date. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }