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"dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__3__35": { "value": "435000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__4__35": { "value": "-6000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__3__36": { "value": "3271000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__4__36": { "value": "3268000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__3__37": { "value": "38000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__4__37": { "value": "10000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__3__38": { "value": "3745000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f1__s5__4__38": { "value": "3271000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "pp-value-1-1": { "value": "* The presentation method of one bank account has been changed from the previous year in the balance sheet and in the consolidated cash flow statement. The bank account was previously presented in \u201cOther current financial assets\u201d and its cash flow in cash flow from investments. The bank account has been reclassified to \u201cCash and cash equivalents\u201d based on a more detailed analysis. Comparison period figures have been updated to be equivalent to the reclassification in both consolidated balance sheet and cash flow statement. Bank account balance and the adjusted sum at the end of the reporting period was 86 thousand EUR (31 December 2023: 245 thousand EUR and 1 January 2023: 1,146 thousand EUR). Year 2023 restated net cash flow from investments was 902 thousand EUR lower.", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-2": { "value": "Biohit Oyj", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-3": { "value": " a Finnish", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-4": { "value": " public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-5-1": { "value": "manufactures that bind acetaldehyde,diagnostic products and systems for diagnostic analysis for the use of research institutions,healthcare and industry.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-8": { "value": "Helsinki, Finland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-9": { "value": "Laippatie 1, Helsinki,", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-10": { "value": "Biohit Oyj", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-11": { "value": "Finnish", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-12-1": { "value": "2.2 Accounting principlesAccounting principlesThese financial statements have been prepared in accordance with the InternationalFinancial Reporting Standards (IFRS) endorsed by the European Union. The IAS and IFRSstandards that were valid on 31 December 2024 have been followed, as well as SIC andIFRIC interpretations. The IFRS refer to standards and interpretations thereof approvedfor 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. Thenotes to the consolidated financial statements also comply with Finnish accounting andcorporate legislation.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 assessment 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 compre-hensive 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 indi-vidual 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 presented 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 2023 and 2024 financial periods Biohit had no discontinued operation to present. SubsidiariesSubsidiaries are consolidated into the financial statements from the moment that the Group gains control over them until this control ends. The consolidated financial state-ments have been prepared using the acquisition-cost method. The Group\u2019s share of assets, liabilities and contingent 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 demonstrates 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 2024 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 currency at the exchange rate on the date of transaction. Monetary receivables 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 arising 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 period. The exchange difference resulting from translating income statement 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. Exchange differences from monetary items calculated as net investments made in foreign subsidiaries are recognised as translation differences.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 and service 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 reports that the most senior decision-making body monitors do not differ substantially from the reports presented in the group\u2019s income statement and balance sheet. 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 five-step model for recognizing revenue from contracts with 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 con-tracts 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 performance 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 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 variable con-sideration 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 uncon-ditional, 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 commis-sions. 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 distri-bution agreements 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 recog-nized 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 statement 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 con-tracts 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 subsequently 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 yearsThe 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 the IFRS 16 Leases standard. According to IFRS 16, almost all leases are 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 exemp-tions 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 such option is estimated to be reasonably 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 incre-mental borrowing rate is defined as the interest that the lessee would have to pay when borrowing for a similar term and with similar security to obtain an asset of an equivalent value to the right-of-use asset in similar economic environment. Biohit has determined the incremental borrowing rate for leases based on the debt based financing offers received from the 3rd party. Biohit has applied a single discount rate to a portfolio of leases with similar characteristics.Intangible assetsResearch and development expensesResearch expenditure is recognised as an expense in the income statement. Develop-ment 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. Depre-ciation is booked for an asset from the time it is ready for use. In 2024, the costs related to six 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 state-ment 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 yearsImpairments of tangible and intangible assetsOn the closing day of each financial period, the Group assesses whether there are indi-cations of impairment in the value of a particular asset. If there are such indications, the recoverable amount from the said asset is estimated. Additionally, the recoverable amount is estimated annually for goodwill, regardless of whether there is any indication of impair-ment. The need for impairment is reviewed at the level of cash-generating units, that is, the lowest unit level that is largely independent of other units, and whose cash flow can be separated from other cash flows. The discount rate used is the interest rate that is deter-mined before taxes and that describes the market\u2019s view of the time value of money and the risks incorporated in the tested asset.The recoverable amount is the asset\u2019s fair value, less costs arising from transfer or a higher utility value. Value in use is the estimated future net cash flow from the asset or cash-generating unit, which is discounted to its present value. Impairment loss is recog-nised if the book value of the asset is higher than the recoverable amount. Impairment loss is recognised immediately in the income statement. If the impairment loss is allocated to a cash-generating unit, it is first allocated to reduce the goodwill of the cash-generating unit and then to reduce the other assets of the unit pro rata. The impairment loss is can-celled if there is a change in the conditions and the recoverable amount from the asset has changed since the impairment loss was booked. However, the impairment loss may not be reversed in excess of what the asset\u2019s book value would be without the recognition of the impairment loss. Impairment losses recognised for goodwill are never reversed.Inventories Inventories are measured at acquisition cost or net realisable value, whichever is lower. The acquisition cost is determined using the weighted average price method. The acqui-sition 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 salesPension obligationsIn Group companies, pension cover is arranged in accordance with the pension legislation and practices of the country in question. The pension arrangements are defined-contribution plans. The payments related to defined-contribution pension plans are recognised as costs in the financial period in which they arise.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 subscriptions 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 obliga-tion, 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 deferredtax. The amount of tax based on the taxable profit for the period is calculated from thetaxable profit based on the applicable tax rate in each country. The tax is adjusted bypossible taxes related to previous periods. Deferred taxes are calculated from all tempo-rary differences between the book value and tax base. The biggest temporary differencesarise from the depreciation of property, plant and equipment, deferred tax assets andinternal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairment or for the undis-tributed profits of subsidiaries if the temporary difference is not likely to dissolve in theforeseeable 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 contractual 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 transferred 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 invest-ments into listed bonds. All gains or losses of fair value changes investments in the cate-gory is included in financial income and expenses. Assets at fair value fair value through other comprehensive income consist of equity investments to unlisted Genetic Analysis AS shares. Dividends from equity investments are recognised at profit and loss statement. Genetic Analysis AS was listed on the Swedish Spotlight Stock Market on October 1, 2021. Despite the Swedish trading location, Genetic Analysis AS\u2019s share price is quoted in Norwegian kroner.Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and measured at fair value net of transaction cost at settlement date. Financial liabilities are subsequently measured at amortized cost using the effective interest method. Financial liabilities at amortized cost consist of loans from 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 pro-visioning matrix is presented at note 2.26 under Credit and counterparty risk. The Other financial assets at amortized cost consist of cash at banks. Concept of operating profit and lossIAS 1 Presentation of Financial Statements does not define the concept of operating profit. The Group has defined it as follows: operating profit or loss is a net total that can be calculated by adding other operating income to net sales, subtracting purchase expenses adjusted by the change in the stock of finished and unfinished products as well as expenses caused by production for own use, subtracting expenses from employee benefits, depreciation and potential impairment losses, as well as other operating expenses. All other items, including discontinued operations, are presented beneath operating profit or loss. Exchange differences and changes in the fair value of derivatives are included in operating profit or loss pro-viding they arise from business-related items. Otherwise, they are recognised as financial items. Exchange differences related to the Group\u2019s internal receivables and liabilities are recognised as financial items.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 outcome 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 weighted by probabilities. The variable amount of money is based on the management\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 determine the like-lihood 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 provision 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 October 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.Application of new or amended IFRS standards and IFRIC interpretationsBiohit will begin applying new or amended IFRS standards and interpretations as of the date on which they enter into force or when they are approved for adoption in the EU. The consolidated financial statements were prepared in compliance with the same principles used in 2023. No significant new standards or interpretations were introduced in 2024. Biohit has not prematurely applied such new or changed standards or interpretations that have been published but have not come into force. Biohit will start applying the standard IFRS 18 in the financial period starting on January 1, 2027 and retroactively in comparative data. Biohit has not yet started analyzing the effects of the standard.5. Formulae For Calculating Key Indicatorsprofit/loss for the financial periodReturn on equity, %x 100The new instructions issued by the European Securities and Markets Authority (ESMA) on shareholders\u2019 equity (average for the year)Alternative Performance Measures (APMs) took effect for the 2016 financial period. In con-junction with the transition to an income statement model based on expense types, Biohit profit before extraordinary items + interest and other financial expenseswill present APMs to describe the financial development of its business and improve com-Return on investments, %x 100parability between different periods. APMs should not be considered substitutes for the key balance sheet total - interest-free liabilities (average for the year)indicators specified in the IFRS norms for financial statements. The operational key indica-tors have been adjusted for certain measurement items that do not constitute part of ordi-shareholders\u2019 equity on the balance sheetEquity ratio, %x 100nary business activities or that do not affect cash flow during the period but that affect com-balance sheet total - advances receivedparability. The items that affect comparability and the APMs used by Biohit Oyj are defined as follows: profit/loss for the financial periodEarnings per share (EUR)average number of ex-rights shares during the periodItems that affect comparability:shareholders' equity on the balance sheetCertain business transactions that do not constitute part of ordinary business activities Shareholders\u2019 equity per share (EUR)or measurement items that do not affect cash \ufb02ow but that have a significant effect on the number of shares on the balance sheet dateincome statement for the period have been adjusted for items that affect comparability. dividend distributed for the financial periodDividend per share These items arise through non-recurring transactions such as: number of shares on the balance sheet date\uf06c\ue603Asset impairments dividend per share\uf06c\ue603Asset sales or purchasesDividend payout ratio, %x 100earnings per share\uf06c\ue603Expense entries for benefits in accordance with IFRS 2 dividend per shareIn addition, Biohit Oyj presents the following APMs:Effective dividend yield, %x 100last transaction rate in the financial period\uf06c\ue603EBITDA, EUR = In addition, Biohit Oyj presents the following APMs:\uf06c\ue603Operative EBITDA (EUR) = Operating profit + depreciation, impairment -last transaction rate in the financial periodPrice-to-earnings ratio (P/E) items affecting comparabilityearnings per share", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-13-1": { "value": "These financial statements have been prepared in accordance with the InternationalFinancial Reporting Standards (IFRS) endorsed by the European Union. The IAS and IFRSstandards that were valid on 31 December 2024 have been followed, as well as SIC andIFRIC interpretations. The IFRS refer to standards and interpretations thereof approvedfor 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. Thenotes to the consolidated financial statements also comply with Finnish accounting andcorporate legislation.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-15-2": { "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 2023 and 2024 financial periods Biohit had no discontinued operation to present. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-16-1": { "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 fluctuating returns or is entitled to such fluctuating returns and it is able to influence 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 instruments 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:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-16-2": { "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 fluctuating returns or is entitled to such fluctuating returns and it is able to influence 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 instruments 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:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-16-3": { "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 fluctuating returns or is entitled to such fluctuating returns and it is able to influence 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 instruments 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:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-17-2": { "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 state-ments have been prepared using the acquisition-cost method. The Group\u2019s share of assets, liabilities and contingent 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 demonstrates 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 2024 the company had no goodwill on its balance sheet.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-18-2": { "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 currency at the exchange rate on the date of transaction. Monetary receivables 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 arising 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 period. The exchange difference resulting from translating income statement 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. Exchange differences from monetary items calculated as net investments made in foreign subsidiaries are recognised as translation differences.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-20-2": { "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 and service 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 reports that the most senior decision-making body monitors do not differ substantially from the reports presented in the group\u2019s income statement and balance sheet. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-21-2": { "value": "Revenue recognitionThe Group applies IFRS 15 Revenue from contracts with customers. The new standard establishes a five-step model for recognizing revenue from contracts with 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 con-tracts 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 performance 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 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 variable con-sideration 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 uncon-ditional, 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 commis-sions. 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 distri-bution agreements 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.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-26-2": { "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 subsequently 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 yearsThe 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-24-2": { "value": "Public grantsPublic grants are recognized according to the IAS20-standard. Public grants are recog-nized 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 statement 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-25-2": { "value": "Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when recognizing sales revenue from customer con-tracts 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.Concept of operating profit and lossIAS 1 Presentation of Financial Statements does not define the concept of operating profit. The Group has defined it as follows: operating profit or loss is a net total that can be calculated by adding other operating income to net sales, subtracting purchase expenses adjusted by the change in the stock of finished and unfinished products as well as expenses caused by production for own use, subtracting expenses from employee benefits, depreciation and potential impairment losses, as well as other operating expenses. All other items, including discontinued operations, are presented beneath operating profit or loss. Exchange differences and changes in the fair value of derivatives are included in operating profit or loss pro-viding they arise from business-related items. Otherwise, they are recognised as financial items. Exchange differences related to the Group\u2019s internal receivables and liabilities are recognised as financial items.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 outcome 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 weighted by probabilities. The variable amount of money is based on the management\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 determine the like-lihood 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 provision 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 October 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.Application of new or amended IFRS standards and IFRIC interpretationsBiohit will begin applying new or amended IFRS standards and interpretations as of the date on which they enter into force or when they are approved for adoption in the EU. The consolidated financial statements were prepared in compliance with the same principles used in 2023. No significant new standards or interpretations were introduced in 2024. Biohit has not prematurely applied such new or changed standards or interpretations that have been published but have not come into force. Biohit will start applying the standard IFRS 18 in the financial period starting on January 1, 2027 and retroactively in comparative data. Biohit has not yet started analyzing the effects of the standard.", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-28-2": { "value": "Intangible assetsResearch and development expensesResearch expenditure is recognised as an expense in the income statement. Develop-ment 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. Depre-ciation is booked for an asset from the time it is ready for use. In 2024, the costs related to six 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-28-3": { "value": "Intangible assetsResearch and development expensesResearch expenditure is recognised as an expense in the income statement. Develop-ment 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. Depre-ciation is booked for an asset from the time it is ready for use. In 2024, the costs related to six development projects have been capitalised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-29-2": { "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 state-ment 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-30-3": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-27-2": { "value": "LeasesBiohit Group applies the IFRS 16 Leases standard. According to IFRS 16, almost all leases are 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 exemp-tions 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 such option is estimated to be reasonably 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 incre-mental borrowing rate is defined as the interest that the lessee would have to pay when borrowing for a similar term and with similar security to obtain an asset of an equivalent value to the right-of-use asset in similar economic environment. Biohit has determined the incremental borrowing rate for leases based on the debt based financing offers received from the 3rd party. Biohit has applied a single discount rate to a portfolio of leases with similar characteristics.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-34-2": { "value": "Pension obligationsIn Group companies, pension cover is arranged in accordance with the pension legislation and practices of the country in question. The pension arrangements are defined-contribution plans. The payments related to defined-contribution pension plans are recognised as costs in the financial period in which they arise.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-35-2": { "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 subscriptions 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-31-2": { "value": "Impairments of tangible and intangible assetsOn the closing day of each financial period, the Group assesses whether there are indi-cations of impairment in the value of a particular asset. If there are such indications, the recoverable amount from the said asset is estimated. Additionally, the recoverable amount is estimated annually for goodwill, regardless of whether there is any indication of impair-ment. The need for impairment is reviewed at the level of cash-generating units, that is, the lowest unit level that is largely independent of other units, and whose cash flow can be separated from other cash flows. The discount rate used is the interest rate that is deter-mined before taxes and that describes the market\u2019s view of the time value of money and the risks incorporated in the tested asset.The recoverable amount is the asset\u2019s fair value, less costs arising from transfer or a higher utility value. Value in use is the estimated future net cash flow from the asset or cash-generating unit, which is discounted to its present value. Impairment loss is recog-nised if the book value of the asset is higher than the recoverable amount. Impairment loss is recognised immediately in the income statement. If the impairment loss is allocated to a cash-generating unit, it is first allocated to reduce the goodwill of the cash-generating unit and then to reduce the other assets of the unit pro rata. The impairment loss is can-celled if there is a change in the conditions and the recoverable amount from the asset has changed since the impairment loss was booked. However, the impairment loss may not be reversed in excess of what the asset\u2019s book value would be without the recognition of the impairment loss. Impairment losses recognised for goodwill are never reversed.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 pro-visioning matrix is presented at note 2.26 under Credit and counterparty risk. The Other financial assets at amortized cost consist of cash at banks. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-31-3": { "value": "Impairments of tangible and intangible assetsOn the closing day of each financial period, the Group assesses whether there are indi-cations of impairment in the value of a particular asset. If there are such indications, the recoverable amount from the said asset is estimated. Additionally, the recoverable amount is estimated annually for goodwill, regardless of whether there is any indication of impair-ment. The need for impairment is reviewed at the level of cash-generating units, that is, the lowest unit level that is largely independent of other units, and whose cash flow can be separated from other cash flows. The discount rate used is the interest rate that is deter-mined before taxes and that describes the market\u2019s view of the time value of money and the risks incorporated in the tested asset.The recoverable amount is the asset\u2019s fair value, less costs arising from transfer or a higher utility value. Value in use is the estimated future net cash flow from the asset or cash-generating unit, which is discounted to its present value. Impairment loss is recog-nised if the book value of the asset is higher than the recoverable amount. Impairment loss is recognised immediately in the income statement. If the impairment loss is allocated to a cash-generating unit, it is first allocated to reduce the goodwill of the cash-generating unit and then to reduce the other assets of the unit pro rata. The impairment loss is can-celled if there is a change in the conditions and the recoverable amount from the asset has changed since the impairment loss was booked. However, the impairment loss may not be reversed in excess of what the asset\u2019s book value would be without the recognition of the impairment loss. Impairment losses recognised for goodwill are never reversed.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-32-2": { "value": "Inventories Inventories are measured at acquisition cost or net realisable value, whichever is lower. The acquisition cost is determined using the weighted average price method. The acqui-sition 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-40-2": { "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 contractual 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 transferred 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 invest-ments into listed bonds. All gains or losses of fair value changes investments in the cate-gory is included in financial income and expenses. Assets at fair value fair value through other comprehensive income consist of equity investments to unlisted Genetic Analysis AS shares. Dividends from equity investments are recognised at profit and loss statement. Genetic Analysis AS was listed on the Swedish Spotlight Stock Market on October 1, 2021. Despite the Swedish trading location, Genetic Analysis AS\u2019s share price is quoted in Norwegian kroner.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-37-2": { "value": "ProvisionsA provision is entered when the Group has, due to a past event, a legal or factual obliga-tion, 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-38-2": { "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 deferredtax. The amount of tax based on the taxable profit for the period is calculated from thetaxable profit based on the applicable tax rate in each country. The tax is adjusted bypossible taxes related to previous periods. Deferred taxes are calculated from all tempo-rary differences between the book value and tax base. The biggest temporary differencesarise from the depreciation of property, plant and equipment, deferred tax assets andinternal margins on inventory.No deferred tax is recognised for non-deductible goodwill impairment or for the undis-tributed profits of subsidiaries if the temporary difference is not likely to dissolve in theforeseeable 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:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-41-2": { "value": "Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and measured at fair value net of transaction cost at settlement date. Financial liabilities are subsequently measured at amortized cost using the effective interest method. Financial liabilities at amortized cost consist of loans from 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-42-3": { "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 pro-visioning matrix is presented at note 2.26 under Credit and counterparty risk. The Other financial assets at amortized cost consist of cash at banks. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-47-1": { "value": "2.3 Revenue and segment informationThe company\u2019s product portfolio consists of diagnostic tests, products that bind acetalde-hyde and monoclonal antibodies. The company classifies its entire product portfolio into one segment.Revenue by Market Area\u20ac 1,000 2024 2023Finland 207 211Europe, Other 5,743 5,700North and South America 300 324Asia 5,173 4,565Other Countries 2,860 2,276Revenue from contracts with customers total 14,283 13,076The majority of Biohit\u2019s revenue is generated from distributor agreements for diagnostic products. Biohit\u2019s customers, i.e. the distributors, buy and resell the products. Biohit has no post-sales rights or obligations 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 \u00aequick test, lactose intolerance test, Vitamin D test, GastroPanel test for the first-line diag-nosis of dyspepsia measured on simple blood test. Furthermore, the product portfolio \u00ae \u00aeincludes Acetiumlozenge and Acetium 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 agree-ment. In this case, Biohit sells to the customer finished products and raw materials needed for production and, in addition, 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 agree-ment, Biohit fulfills the performance obligation 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 sub-sequently 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.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 countries 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 2024 31 Dec 2023Contract Assets 4,200 2,400Trade receivables 1,724 1,257Contract assets and receivables total 5,924 3,657\u20ac 1,000 31 Dec 2024 31 Dec 2023Contract liabilities 1 4Contract liabilities total 1 4The items included in contract liabilities at the beginning of the period have beenrecognised as revenue during the financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-47-2": { "value": "2.3 Revenue and segment informationThe company\u2019s product portfolio consists of diagnostic tests, products that bind acetalde-hyde and monoclonal antibodies. The company classifies its entire product portfolio into one segment.Revenue by Market Area\u20ac 1,000 2024 2023Finland 207 211Europe, Other 5,743 5,700North and South America 300 324Asia 5,173 4,565Other Countries 2,860 2,276Revenue from contracts with customers total 14,283 13,076The majority of Biohit\u2019s revenue is generated from distributor agreements for diagnostic products. Biohit\u2019s customers, i.e. the distributors, buy and resell the products. Biohit has no post-sales rights or obligations 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 \u00aequick test, lactose intolerance test, Vitamin D test, GastroPanel test for the first-line diag-nosis of dyspepsia measured on simple blood test. Furthermore, the product portfolio \u00ae \u00aeincludes Acetiumlozenge and Acetium 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 agree-ment. In this case, Biohit sells to the customer finished products and raw materials needed for production and, in addition, 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 agree-ment, Biohit fulfills the performance obligation 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 sub-sequently 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.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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-49-2": { "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 countries 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 2024 31 Dec 2023Contract Assets 4,200 2,400Trade receivables 1,724 1,257Contract assets and receivables total 5,924 3,657\u20ac 1,000 31 Dec 2024 31 Dec 2023Contract liabilities 1 4Contract liabilities total 1 4The items included in contract liabilities at the beginning of the period have beenrecognised as revenue during the financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-52-1": { "value": "2.6 Materials and services\u20ac 1,000 2024 2023Materials, supplies and goods 3,521 3,137External manufacturing services 1,652 1,565Total 5,174 4,702", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-53-1": { "value": "2.7 Expenses arising from employment benefits\u20ac 1,000 2024 2023Salaries 3,512 3,266Pension expenses \u2013 defined-contribution plans 522 515Options and share bonuses realised and paid in shares 127 209Other personnel expenses 94 96Salaries capitalised to non-current assets -256 -87Total 4,000 4,086", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-51-1": { "value": "2.5 Other operating income\u20ac 1,000 2024 2023Grants 78 277Others 1 2Total 79 2792.8 Other operating expenses\u20ac 1,000 2024 2023Travel expenses and other personnel expenses 348 262Rents and maintenance expenses 138 122Sales and marketing expenses552 544Other external services 1,261 1,244Other operating expenses 221 297Total 2,520 2,468Other operating expenses include research and development expenses ofEUR 496 thousand (EUR 535 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-51-2": { "value": "2.5 Other operating income\u20ac 1,000 2024 2023Grants 78 277Others 1 2Total 79 279", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-51-3": { "value": "2.5 Other operating income\u20ac 1,000 2024 2023Grants 78 277Others 1 2Total 79 279", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-62-2": { "value": "2.10 Depreciation and impairment\u20ac 1,000 2024 2023Intangible assets 13 37Right-of-use assets 279 256Plant and equipment49 70Total 341 364", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-62-3": { "value": "2.10 Depreciation and impairment\u20ac 1,000 2024 2023Intangible assets 13 37Right-of-use assets 279 256Plant and equipment49 70Total 341 364", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-59-1": { "value": "Average number of Group employees in the financial period2024 2023Group total 46 44Details 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-60-2": { "value": "2.8 Other operating expenses\u20ac 1,000 2024 2023Travel expenses and other personnel expenses 348 262Rents and maintenance expenses 138 122Sales and marketing expenses552 544Other external services 1,261 1,244Other operating expenses 221 297Total 2,520 2,468Other operating expenses include research and development expenses ofEUR 496 thousand (EUR 535 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-60-3": { "value": "2.8 Other operating expenses\u20ac 1,000 2024 2023Travel expenses and other personnel expenses 348 262Rents and maintenance expenses 138 122Sales and marketing expenses552 544Other external services 1,261 1,244Other operating expenses 221 297Total 2,520 2,468Other operating expenses include research and development expenses ofEUR 496 thousand (EUR 535 thousand).2.10 Depreciation and impairment\u20ac 1,000 2024 2023Intangible assets 13 37Right-of-use assets 279 256Plant and equipment49 70Total 341 364", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-60-4": { "value": "2.8 Other operating expenses\u20ac 1,000 2024 2023Travel expenses and other personnel expenses 348 262Rents and maintenance expenses 138 122Sales and marketing expenses552 544Other external services 1,261 1,244Other operating expenses 221 297Total 2,520 2,468Other operating expenses include research and development expenses ofEUR 496 thousand (EUR 535 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-61-1": { "value": "2.9 Auditor\u00b4s fees\u20ac 1,000 2024 2023Companies belonging to the PricewaterhouseCoopers chainAuditors' fees 166 124Assignments according Auditing Act 1.1,2 \u00a7 20 3Tax service - -Other services10 -Total fees paid to the auditor 196 127", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-67-1": { "value": "2.11 Financial income and expenses\u20ac 1,000 2024 2023Financial incomeExchange rate gains from financial assets and liabilities 6 32Net profit on investments recognised at fair value throughprofit or loss 66 90Other financial income 561 408Total 633 530Financial expensesNet loss on investments recognised at fair value through profit or loss -20 -27Exchange rate losses from financial assets and liabilities -6 -1Other financial expenses -295 -131Total -322 -159Total financial income and expenses 311 371Year 2024: other financial expenses EUR 295 thousand (EUR 131 thousand) mainly consists of impairment of investments. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-68-1": { "value": "2.12 Income taxesDirect taxes\u20ac 1,0002024 2023Tax based on taxable income for the financial period -33 -132Withholding tax liabilities-265 -208Change in deferred taxes -2 -4Total Direct taxes -299 -344Reconciliation of tax expenses on the income statement\u20ac 1,0002024 2023Profit before taxes 2,868 2,195Consolidated income taxes at Group's domestic tax rate (20%) -574 -439Impact of different tax rates of foreign subsidiaries -6 -26Non-deductible expenses -137 -10Tax-exempt income 50 78Non-creditable withholding taxes -265 -208Effect of deferred tax assets not recognised 632 266Other items - -6Taxes on the income statement -299 -344The 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-74-1": { "value": "2.14 Intangible assets2024 2023Intangible Intangible \u20ac 1,000rights Total\u20ac 1,000rights TotalAcquisition cost 1 January 2024 1,583 1,583Acquisition cost 1 January 2023 8,997 8,997Decreases from previous years -1,394 -1,394Decreases from previous years -7,592 -7,592Increases 322 322Increases178 178Acquisition cost 31 December 2024511 511Acquisition cost 31 December 2023 1,583 1,583Accumulated depreciation and impairment 1 January 2024 -1,400 -1,400Accumulated depreciation and impairment 1 January 2023 -8,955 -8,955Accumulated depreciation on decreases 1,394 1,394Accumulated depreciation on decreases 7,592 7,592Depreciation -13 -13Depreciation -37 -37Accumulated depreciation and impairment 31 December 2024 -19 -19Accumulated depreciation and impairment 31 December 2023 -1,400 -1,400Book value 1 January 2024 183 183Book value 1 January 2023 41 41Book value 31 December 2024 492 492Book value 31 December 2023 183 183Intangible rights mainly consist of capitalised R&D costs of internally generated products. The book value for these was EUR 480 thousand (EUR 181 thousand) at the end of the reporting period.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-74-2": { "value": "2.14 Intangible assets2024 2023Intangible Intangible \u20ac 1,000rights Total\u20ac 1,000rights TotalAcquisition cost 1 January 2024 1,583 1,583Acquisition cost 1 January 2023 8,997 8,997Decreases from previous years -1,394 -1,394Decreases from previous years -7,592 -7,592Increases 322 322Increases178 178Acquisition cost 31 December 2024511 511Acquisition cost 31 December 2023 1,583 1,583Accumulated depreciation and impairment 1 January 2024 -1,400 -1,400Accumulated depreciation and impairment 1 January 2023 -8,955 -8,955Accumulated depreciation on decreases 1,394 1,394Accumulated depreciation on decreases 7,592 7,592Depreciation -13 -13Depreciation -37 -37Accumulated depreciation and impairment 31 December 2024 -19 -19Accumulated depreciation and impairment 31 December 2023 -1,400 -1,400Book value 1 January 2024 183 183Book value 1 January 2023 41 41Book value 31 December 2024 492 492Book value 31 December 2023 183 183Intangible rights mainly consist of capitalised R&D costs of internally generated products. The book value for these was EUR 480 thousand (EUR 181 thousand) at the end of the reporting period.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-73-1": { "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. 2024 2023Profit for the period attributable to the owners of the parent company (EUR thousand) 2,568 1,851Average number of shares, undiluted 15,161,374 15,097,153Average number of shares, diluted 15,215,816 15,127 361Earnings per share, undiluted (EUR) 0.17 0.12Earnings per share, diluted (EUR) 0.17 0.12", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-77-1": { "value": "2.15 Tangible assets2024Right-of-use Plant and \u20ac 1,000assetsequipment TotalAcquisition cost 1 January 2024 1,850 1,346 3,196Decreases from previous years - -34 -34Exchange rate differences - 2 2Increases 184 79 263Acquisition cost 31 December 20242,033 1,394 3,427Accumulated depreciation and impairment 1 January 2024 -1,223 -1,207 -2,430Accumulated depreciation on decreases - 34 34Exchange rate differences - -2 -2Depreciation -279 -49 -328Accumulated depreciation and impairment 31 December 2024 -1,503 -1,223 -2,726Book value 1 January 2024 626 140 766Book value 31 December 2024 531 171 7012023Right-of-use Plant 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 626 140 766", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-78-1": { "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 2024 31 Dec 2023Buildings 383 493Equipment 0 3Vehicles148 130Total 531 626Depreciation charge of right-of-use assets \u20ac 1,000 31 Dec 2024 31 Dec 2023Buildings 191 185Equipment 3 3Vehicles86 69Total 279 256Amounts recognised in the income statement\u20ac 1,000 31 Dec 2024 31 Dec 2023Depreciation of right-of-use assets 279 256Expenses relating to short-term leases and leases of low value assets 1 1Interest expenses on lease liabilities 20 27Total 301 284Amounts presented in the consolidated cash flow statement\u20ac 1,000 31 Dec 2024 31 Dec 2023Payment of principal portion of lease liabilities 298 267Interest expenses on lease liabilities 20 27Total 319 294The 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 are typically made Lease payments are allocated between principal and finance cost. The finance cost is for fixed periods of 12 months to 5 years but may have extension options.charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: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 \uf06c\ue603fixed paymentsapply the optional exemptions and recognises these expenses as straight-line basis over the period of the lease. \uf06c\ue603variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement dateAccording 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 \uf06c\ue603the exercise price of a purchase option if the group is reasonably certain to exercise considered, if the use of such option is estimated to be reasonably certain. The lease term that optionfor ongoing contracts is based on estimate by Biohit\u2019s management. Management regularly estimates the length of those leases. \uf06c\ue603lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-83-1": { "value": "2.17 Financial assets and liabilities by categoryFair value through Fair value The Group categorised its financial assets and liabilities Amortised cost profit and loss through OCI into the following categories on 31 December 2024:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsContract assets 3,200Other non-current financial assets 139Level 2Current assetsFund shares - 6 - Level 1Investment to Genetic Analysis AS - - 62 Level 1Bonds and fund shares - 2,897 - Level 2Current deposits - - -Trade receivables 1,724 - -Contract assets 1,000 - -Other receivables 490 - -Cash and cash equivalents 3,745 - -Fair value through Fair value The Group categorised its financial assets and liabilitiesAmortised cost profit and loss through OCI into the following categories on 31 December 2023:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsOther non-current financial assets 118Level 2Current assetsFund shares - 11 - Level 1Investment to Genetic Analysis AS - - 108 Level 1Bonds and fund shares - 2,924 - Level 2Current deposits 500 - -Trade receivables 1,257 - -Contract assets 2,400 - -Other receivables 472 - -Cash and cash equivalents 3,271 - -The company has classified the hierarchies of financial assets according to the availability The Group uses generally accepted valuation models to determine the fair values of these of data on market terms and other price data.instruments, and the input data for these models are based in significant part on observable market 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 The level in the fair value hierarchy at which a certain item measured at fair value is classified provided by its asset management partner as a source of price data for determining the overall is determined on the basis of the significant input data on the lowest level with fair value of these instruments, and the company has verified that the price data represents regard to the entire item measured at fair value. The significance of input data is evaluated genuine, frequent market transactions involving the instruments in question. in its entirety in relation to the item valued at fair value. In significant part, the fair values of level 2 instruments are based on other input data than The original book value of other receivables corresponds to their fair value because the the quoted prices included in level 1, although this data can be obtained for the assets or effect of discounting is negligible in view of the maturity of the receivables. liabilities in question either directly (as a price) or indirectly (as a derivative of the price). Financial liabilities include trade payables EUR 679 thousand (EUR 465 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-83-2": { "value": "2.17 Financial assets and liabilities by categoryFair value through Fair value The Group categorised its financial assets and liabilities Amortised cost profit and loss through OCI into the following categories on 31 December 2024:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsContract assets 3,200Other non-current financial assets 139Level 2Current assetsFund shares - 6 - Level 1Investment to Genetic Analysis AS - - 62 Level 1Bonds and fund shares - 2,897 - Level 2Current deposits - - -Trade receivables 1,724 - -Contract assets 1,000 - -Other receivables 490 - -Cash and cash equivalents 3,745 - -Fair value through Fair value The Group categorised its financial assets and liabilitiesAmortised cost profit and loss through OCI into the following categories on 31 December 2023:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsOther non-current financial assets 118Level 2Current assetsFund shares - 11 - Level 1Investment to Genetic Analysis AS - - 108 Level 1Bonds and fund shares - 2,924 - Level 2Current deposits 500 - -Trade receivables 1,257 - -Contract assets 2,400 - -Other receivables 472 - -Cash and cash equivalents 3,271 - -", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-83-3": { "value": "2.17 Financial assets and liabilities by categoryFair value through Fair value The Group categorised its financial assets and liabilities Amortised cost profit and loss through OCI into the following categories on 31 December 2024:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsContract assets 3,200Other non-current financial assets 139Level 2Current assetsFund shares - 6 - Level 1Investment to Genetic Analysis AS - - 62 Level 1Bonds and fund shares - 2,897 - Level 2Current deposits - - -Trade receivables 1,724 - -Contract assets 1,000 - -Other receivables 490 - -Cash and cash equivalents 3,745 - -Fair value through Fair value The Group categorised its financial assets and liabilitiesAmortised cost profit and loss through OCI into the following categories on 31 December 2023:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsOther non-current financial assets 118Level 2Current assetsFund shares - 11 - Level 1Investment to Genetic Analysis AS - - 108 Level 1Bonds and fund shares - 2,924 - Level 2Current deposits 500 - -Trade receivables 1,257 - -Contract assets 2,400 - -Other receivables 472 - -Cash and cash equivalents 3,271 - -", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-83-4": { "value": "2.17 Financial assets and liabilities by categoryFair value through Fair value The Group categorised its financial assets and liabilities Amortised cost profit and loss through OCI into the following categories on 31 December 2024:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsContract assets 3,200Other non-current financial assets 139Level 2Current assetsFund shares - 6 - Level 1Investment to Genetic Analysis AS - - 62 Level 1Bonds and fund shares - 2,897 - Level 2Current deposits - - -Trade receivables 1,724 - -Contract assets 1,000 - -Other receivables 490 - -Cash and cash equivalents 3,745 - -Fair value through Fair value The Group categorised its financial assets and liabilitiesAmortised cost profit and loss through OCI into the following categories on 31 December 2023:\u20ac 1,000\u20ac 1,000\u20ac 1,000 Hierarchical levelNon-current assetsOther non-current financial assets 118Level 2Current assetsFund shares - 11 - Level 1Investment to Genetic Analysis AS - - 108 Level 1Bonds and fund shares - 2,924 - Level 2Current deposits 500 - -Trade receivables 1,257 - -Contract assets 2,400 - -Other receivables 472 - -Cash and cash equivalents 3,271 - -", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-86-2": { "value": "The company has classified the hierarchies of financial assets according to the availability The Group uses generally accepted valuation models to determine the fair values of these of data on market terms and other price data.instruments, and the input data for these models are based in significant part on observable market 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 The level in the fair value hierarchy at which a certain item measured at fair value is classified provided by its asset management partner as a source of price data for determining the overall is determined on the basis of the significant input data on the lowest level with fair value of these instruments, and the company has verified that the price data represents regard to the entire item measured at fair value. The significance of input data is evaluated genuine, frequent market transactions involving the instruments in question. in its entirety in relation to the item valued at fair value. In significant part, the fair values of level 2 instruments are based on other input data than The original book value of other receivables corresponds to their fair value because the the quoted prices included in level 1, although this data can be obtained for the assets or effect of discounting is negligible in view of the maturity of the receivables. liabilities in question either directly (as a price) or indirectly (as a derivative of the price). Financial liabilities include trade payables EUR 679 thousand (EUR 465 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-89-1": { "value": "2.19 Deferred taxesDeferred tax assetsRecognised through Recognised under other items of \u20ac 1,000 1 Jan 2024profit and losscomprehensive income Other adjustments 31 Dec 2024Internal inventory margin 7 2 - - 9Other items 13 -4 - 0 9Total 20 -2 - 0 18Deferred tax liabilitiesRecognised through Recognised under other items of \u20ac 1,0001 Jan 2024profit and losscomprehensive income Other adjustments 31 Dec 2024Capitalisation of tangible assets 2 - - 0 2Financial securities measured via the fair value reserve 0 - - - 0Total 2 - - 0 2Deferred tax assetsRecognised through Recognised under other items of \u20ac 1,000 1 Jan 2023profit and losscomprehensive income Other adjustments 31 Dec 2023Internal inventory margin 7 0 - - 7Other items16 -4-2 13Total22 -4-2 20Deferred tax liabilitiesRecognised through Recognised under other items of \u20ac 1,000 1 Jan 2023profit and losscomprehensive income Other adjustments 31 Dec 2023Capitalisation of tangible assets 2 --0 2Financial securities measured via the fair value reserve 0 - -- 0Total 2 - - 0 2The Group has tax-deductible losses of EUR\ue61e17.0 million for the periods from 2014 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. The table for tax losses carried forward is presented below.Tax losses carried forward\u20ac 1,000Expiring year Losses2024 4,2412025 3,3952026 2,4212027 1,68420282,2472029 29620302,188203129920322882033-2034-", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-93-1": { "value": "2.20 Inventories\u20ac 1,000 2024 2023Materials and supplies 307 433Work in progress 36 5Finished products/goods 686 451Total inventories 1,029 890The amount of inventories recognised as an expense during the reporting period was EUR 67 thousand (EUR 151 thousand). ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-94-1": { "value": "2.21 Trade and other receivablesLong-term receivables\u20ac 1,000 2024 2023Contract assets 3,200 -Total 3,200 -Short-term receivables\u20ac 1,000 2024 2023Trade receivables 1,724 1,257Contract assets 1,000 2,400Accrued income 471 452Other receivables 19 20Total 3,213 4,129The most substantial item included in the accrued income is cost support receivables of EUR 162 thousand (EUR 180 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-94-2": { "value": "2.21 Trade and other receivablesLong-term receivables\u20ac 1,000 2024 2023Contract assets 3,200 -Total 3,200 -Short-term receivables\u20ac 1,000 2024 2023Trade receivables 1,724 1,257Contract assets 1,000 2,400Accrued income 471 452Other receivables 19 20Total 3,213 4,129The most substantial item included in the accrued income is cost support receivables of EUR 162 thousand (EUR 180 thousand).The age analysis of the trade receivables is presented in note 2.26(Management of financing risks).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-94-3": { "value": "2.21 Trade and other receivablesLong-term receivables\u20ac 1,000 2024 2023Contract assets 3,200 -Total 3,200 -Short-term receivables\u20ac 1,000 2024 2023Trade receivables 1,724 1,257Contract assets 1,000 2,400Accrued income 471 452Other receivables 19 20Total 3,213 4,129The most substantial item included in the accrued income is cost support receivables of EUR 162 thousand (EUR 180 thousand).The age analysis of the trade receivables is presented in note 2.26(Management of financing risks).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-95-1": { "value": "2.22 Notes related to shareholder\u00b4s equityBiohit Oyj\u2019s share capital is EUR\ue61e2,350,350.81 (EUR\ue61e2,350,350.81) and there are 15,181,593 (15,113,593) shares, of which 2,975,500 (2,975,500) belong to Series A and 12,206,093 (12,138,093) 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-100-1": { "value": "Description of shareholders\u2019 equity funds:The translation differences reserve includes the translation differences arising when thefinancial statements of foreign subsidiaries and joint ventures are translated into euros. The invested unrestricted equity fund includes other investments similar to shareholders\u2019equity 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 investmentsare recognised in the income statement", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-101-1": { "value": "Capital management For capital management purposes Biohit defines capital as total equity and interest-bearingliabilities less cash and cash equivalents and current financial investments. The mainobjectives of Biohit\u2019s capital management are to maintain a solid overall financial positionand to ensure sufficient financial flexibility to implement long-term business strategy. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-102-1": { "value": "2.23 Share-based paymentShare-based payments terms and conditionsDuring the financial period 2021 Biohit Oyj established an option programme 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 granted during the 2021 financial period:I 2021 II 2021Types Types SchemeA, B, C, D, EA, B, C, DNature of the scheme Share options Share optionsDate of granting 7 December 2021 7 December 2021Number of instruments granted 440,000 440,000Subscription price EUR 1.00 EUR 2.00 Share price at the time of granting EUR 1.93 EUR 1.93Period of validity (years)6.24 6.24Realisation In shares In sharesOptions granted during the 2022 financial period:I 2022 II 2022 Types Types SchemeA, B, C, D, EA, B, C, DNature of the scheme Share options Share optionsDate of granting29 November 2022 29 November 2022Number of instruments granted 80,000 80,000Subscription price EUR 1.00 EUR 2.00 Share price at the time of granting EUR 1.76 EUR 1.76Period of validity (years)5.26 5.26Realisation In shares In sharesFor series I 2021 and I 2022 the share subscription is 1.3.2023-1.3.2028 and for series II 2021 and II 2022 1.3.2024-1.3.2028. The right to exercise shares requires the fulfilment of specifically determined profit objectives. If an option rights holder\u00b4s employment ends for whatever reason, they are obligated to return those option rights whose subscription period has not begun when the employment or management position ceases to the Company. Options in circulationNumber of options 2024 2023In circulation at the beginning of the financial period 760,000 760,000Granted during the financial period ForfeitedExercisedExpiredOptions 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).", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-110-1": { "value": "2.25 Trade payables and other liabilitiesLong-term interest-free liabilities\u20ac 1,000 2024 2023Other long-term liabilities 6 7Total 6 7Short-term interest-free liabilities\u20ac 1,000 2024 2023Trade payables 679 465Other payables 205 250Advances received 1 4Tax liabilities 424 371Accruals and deferred income 1,406 1 693Total 2,715 2,783Total interest-free liabilities 2,721 2,790The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 749 thousand (EUR 916 thousand) and withholding tax liability EUR 410 thousand (EUR 240 thousand). Other payables include Biohit Healthcare S.r.l. cost accrual EUR 205 thousand (EUR 250 thousand). This accrual has been recognised in revenue. The Italian state is demanding ex post compensation 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-110-2": { "value": "2.25 Trade payables and other liabilitiesLong-term interest-free liabilities\u20ac 1,000 2024 2023Other long-term liabilities 6 7Total 6 7Short-term interest-free liabilities\u20ac 1,000 2024 2023Trade payables 679 465Other payables 205 250Advances received 1 4Tax liabilities 424 371Accruals and deferred income 1,406 1 693Total 2,715 2,783Total interest-free liabilities 2,721 2,790The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 749 thousand (EUR 916 thousand) and withholding tax liability EUR 410 thousand (EUR 240 thousand). Other payables include Biohit Healthcare S.r.l. cost accrual EUR 205 thousand (EUR 250 thousand). This accrual has been recognised in revenue. The Italian state is demanding ex post compensation from suppliers of medical equipment for the budget overruns of the Italian administrative regions in the years 2015\u20132019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-110-3": { "value": "2.25 Trade payables and other liabilitiesLong-term interest-free liabilities\u20ac 1,000 2024 2023Other long-term liabilities 6 7Total 6 7Short-term interest-free liabilities\u20ac 1,000 2024 2023Trade payables 679 465Other payables 205 250Advances received 1 4Tax liabilities 424 371Accruals and deferred income 1,406 1 693Total 2,715 2,783Total interest-free liabilities 2,721 2,790The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 749 thousand (EUR 916 thousand) and withholding tax liability EUR 410 thousand (EUR 240 thousand). Other payables include Biohit Healthcare S.r.l. cost accrual EUR 205 thousand (EUR 250 thousand). This accrual has been recognised in revenue. The Italian state is demanding ex post compensation from suppliers of medical equipment for the budget overruns of the Italian administrative regions in the years 2015\u20132019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-114-1": { "value": "2.26 Management of financial risksBiohit\u2019s management of financing risks focuses on analysing and minimising the followingfinancing risks: Exchange rate risk Exchange rate risks are associated with international business activities. When calculated using comparable currencies, Biohit\u2019s net revenue not materially different to the reported values. Overall, exchange rate changes did not significantly 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 receiv-ables and payables are in functional currency of each group company and do not involve sig-nificant transaction risk. The Group monitors the translation risk related to Biohit Health-care 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. Share price riskBiohit has invested EUR 0.1 million (EUR 0.1 million) in publicly listed shares. In addition, the value of the investment in stock funds is EUR 0.8 million (EUR 0.6 million). If the share prices were to increase or decrease nine percent, it would affect the company\u2019s total income by three percent.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 6.6 million (EUR 6.7 million). The company also holds shares in Genetic Analysis AS worth EUR 0.1 million (EUR 0.1 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 78.6% (73.0%).The following tables provide the analysis of the maturities of financial liabilities. The figures are undiscounted, including interest payments and repayments.Analysis of the maturities of financial liabilities in 2024\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 679 - - 679Lease contracts 316 289 - 605Total 995 289 - 1,284Analysis 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 - 1,167Commodity 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.Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2024loss Net 2024 2023loss Net 2023Not yet at maturity 1,001 -1 999 613 -1 613Less than 30 days overdue 274 -1 273 115 0 11530\u201360 days overdue 79 -4 76 348 -7 34161\u201390 days overdue 11 0 11 60 -17 42More than 90 days overdue 389 -24 365 151 -4 147Total 1,753 -30 1,724 1,287 -30 1,257The 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 4 thousand was recognised in credit losses for 2024.EUR 18 thousand was recognised in credit losses for 2023.Capital structure management The 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 2024 2023Total shareholders' equity12,191 9,426Balance sheet total15,502 12,920Advances received-1 -4Equity ratio78.6% 73.0%", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-115-2": { "value": "Exchange rate risk Exchange rate risks are associated with international business activities. When calculated using comparable currencies, Biohit\u2019s net revenue not materially different to the reported values. Overall, exchange rate changes did not significantly 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 receiv-ables and payables are in functional currency of each group company and do not involve sig-nificant transaction risk. The Group monitors the translation risk related to Biohit Health-care Ltd, but the risk is not hedged. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-116-2": { "value": "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. Share price riskBiohit has invested EUR 0.1 million (EUR 0.1 million) in publicly listed shares. In addition, the value of the investment in stock funds is EUR 0.8 million (EUR 0.6 million). If the share prices were to increase or decrease nine percent, it would affect the company\u2019s total income by three percent.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-117-2": { "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 6.6 million (EUR 6.7 million). The company also holds shares in Genetic Analysis AS worth EUR 0.1 million (EUR 0.1 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 78.6% (73.0%).The following tables provide the analysis of the maturities of financial liabilities. The figures are undiscounted, including interest payments and repayments.Analysis of the maturities of financial liabilities in 2024\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 679 - - 679Lease contracts 316 289 - 605Total 995 289 - 1,284Analysis 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 - 1,167", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-121-1": { "value": "Credit and counterparty risk The 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, structured 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 0% of the investment portfolio is cash, low-risk money market fund investments and investment-grade investments. 70% of the investments are high-yield investments exposed to interest rate risk and unclassified investments. 30% of the investments are in equity funds. The company has assessed the credit risk assosiated with investments and funds. Investments and funds are held in solvent banks, so it is considered that they do not carry credit risk. No expected credit loss has been recognised. The maximum risk of investments and funds is their book value. On 31 December 2024, trade receivables totalled EUR 1.7 million (EUR 1.3 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-122-2": { "value": "Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2024loss Net 2024 2023loss Net 2023Not yet at maturity 1,001 -1 999 613 -1 613Less than 30 days overdue 274 -1 273 115 0 11530\u201360 days overdue 79 -4 76 348 -7 34161\u201390 days overdue 11 0 11 60 -17 42More than 90 days overdue 389 -24 365 151 -4 147Total 1,753 -30 1,724 1,287 -30 1,257The 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 4 thousand was recognised in credit losses for 2024.EUR 18 thousand was recognised in credit losses for 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-126-1": { "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 2024Salaries and other short-Post-employment and Share-based \u20ac 1,000term employment benefitstermination benefitsremunerationParent companyManagement teams 795 149 97President & CEO 305 57 17Members of the scientific advisory board 131 - -Management remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000term employment benefitstermination benefitsremunerationParent companyManagement teams 641 120 160President & CEO 251 47 28Members of the scientific advisory board 144 - -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\ue61e111 thousand (EUR\ue61e144 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 40 thousand (EUR 20 thousand) and the management team EUR 98 thousand (EUR 97 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 2024Salaries and other short-Post-employment and Share-based \u20ac 1,000term employment benefitstermination benefitsremunerationManaging Directors 191 18 13Management remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000term employment benefitstermination benefitsremunerationManaging Directors 161 15 22Board of Directors\u2019 remuneration\u20ac 1,0002024 2023Parent companyVesa Silaskivi Chairman 21 8Lea Paloheimo Member 16 14Osmo Suovaniemi Member 20 14Franco Aiolfi Member - 5Liu Feng Member 11 12Kalle H\u00e4rk\u00f6nen Member 18 14Total board remuneration 86 65Liu Feng is the owner of Biohit HealthCare (Hefei) Co. Ltd, and he exercises control over the company.On 31 December 2024, the members of the Board of Directors and President & CEO owned a total of 2,868,310 Series A shares and 4,276,748 Series B shares, either directlyor 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 2024 2023 2024 2023CEO 0 0 40,000 20,000Management group0 0 111,293 71,293Board of directors 2 868,310 2,868,310 4,236,748 4,236,748The Group\u2019s parent company and subsidiariesParent company Biohit Oyj, Finland Group ownershipBiohit Healthcare Ltd, United Kingdom 100%Biohit Healthcare S.r.l., Italy 100%Sales of goods and licenses to related party companies\u20ac 1,000 2024 2023Sales of goods Biohit HealthCare (Hefei) Co. Ltd 2,066 2,104License sales Biohit HealthCare (Hefei) Co. Ltd 2,800 2,200Total 4,866 4,304Tr\ue61dd\ue61c r\ue61cc\ue61civ\ue61dbl\ue61cs \ue61dnd oth\ue61cr r\ue61cc\ue61civ\ue61dbl\ue61cs from r\ue61cl\ue61dt\ue61cd p\ue61drty comp\ue61dni\ue61cs\u20ac 1,000 2024 2023Trade receivables Biohit HealthCare (Hefei) Co. Ltd 0 5Contract assets Biohit HealthCare (Hefei) Co. Ltd 4,200 2,400Total 4,200 2,405Biohit 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 3.4 million) as security for its obligations under the agreement.Other operating expenses\u20ac 1,000 2024 2023Consultancy, administration and logistics fees (companies under the control of members of the Board of Directors)Euroclone S.p.A. Franco Aiolfi 0 81Total 0 81", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-126-2": { "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 2024Salaries and other short-Post-employment and Share-based \u20ac 1,000term employment benefitstermination benefitsremunerationParent companyManagement teams 795 149 97President & CEO 305 57 17Members of the scientific advisory board 131 - -Management remuneration 2023Salaries and other short-Post-employment and Share-based \u20ac 1,000term employment benefitstermination benefitsremunerationParent companyManagement teams 641 120 160President & CEO 251 47 28Members of the scientific advisory board 144 - -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\ue61e111 thousand (EUR\ue61e144 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 40 thousand (EUR 20 thousand) and the management team EUR 98 thousand (EUR 97 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:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-133-2": { "value": "The Group\u2019s parent company and subsidiariesParent company Biohit Oyj, Finland Group ownershipBiohit Healthcare Ltd, United Kingdom 100%Biohit Healthcare S.r.l., Italy 100%", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-137-1": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-136-1": { "value": "2.28 Collateral and Contingent Liabilities\u20ac 1,000 2024 2023Collateral pledged on the company's own behalfGuarantees 4 4Collateral pledged on the subsidiaries behalfGuarantees- -Total collateral and contingent liabilities 4 4", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-143-2": { "value": "5. Formulae For Calculating Key Indicatorsprofit/loss for the financial periodReturn on equity, %x 100The new instructions issued by the European Securities and Markets Authority (ESMA) on shareholders\u2019 equity (average for the year)Alternative Performance Measures (APMs) took effect for the 2016 financial period. In con-junction with the transition to an income statement model based on expense types, Biohit profit before extraordinary items + interest and other financial expenseswill present APMs to describe the financial development of its business and improve com-Return on investments, %x 100parability between different periods. APMs should not be considered substitutes for the key balance sheet total - interest-free liabilities (average for the year)indicators specified in the IFRS norms for financial statements. The operational key indica-tors have been adjusted for certain measurement items that do not constitute part of ordi-shareholders\u2019 equity on the balance sheetEquity ratio, %x 100nary business activities or that do not affect cash flow during the period but that affect com-balance sheet total - advances receivedparability. The items that affect comparability and the APMs used by Biohit Oyj are defined as follows: profit/loss for the financial periodEarnings per share (EUR)average number of ex-rights shares during the periodItems that affect comparability:shareholders' equity on the balance sheetCertain business transactions that do not constitute part of ordinary business activities Shareholders\u2019 equity per share (EUR)or measurement items that do not affect cash \ufb02ow but that have a significant effect on the number of shares on the balance sheet dateincome statement for the period have been adjusted for items that affect comparability. dividend distributed for the financial periodDividend per share These items arise through non-recurring transactions such as: number of shares on the balance sheet date\uf06c\ue603Asset impairments dividend per share\uf06c\ue603Asset sales or purchasesDividend payout ratio, %x 100earnings per share\uf06c\ue603Expense entries for benefits in accordance with IFRS 2 dividend per shareIn addition, Biohit Oyj presents the following APMs:Effective dividend yield, %x 100last transaction rate in the financial period\uf06c\ue603EBITDA, EUR = In addition, Biohit Oyj presents the following APMs:\uf06c\ue603Operative EBITDA (EUR) = Operating profit + depreciation, impairment -last transaction rate in the financial periodPrice-to-earnings ratio (P/E) items affecting comparabilityearnings per share", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "pp-value-144-1": { "value": "On 31 December 2024 the parent company\u2019s distributable assets (unrestricted equity) amounted to EUR 8,222,057.08, including the profit for the financial period of EUR 2,406,631.87. The Board of Directors proposes to the Annual General Meeting that the company distribute no divided for the last financial year and that the profit for the financial year be transferred to retained earnings. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }