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"ifrs-full:CashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__4__39": { "value": "3745000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "pp-value-1": { "value": "Biohit Oy", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-2": { "value": "Finnish", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-3": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-4-1": { "value": "that manufactures products that bind acetaldehyde, diagnostic products and systems fordiagnostic analysis for the use of researchinstitutions, healthcare and industry. The paren", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-5": { "value": "Helsink", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-6": { "value": " Laippatie 1, Helsinki, Finland", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-7": { "value": "Biohit Oy", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-8": { "value": "Finnish", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-9-1": { "value": "2.2 Accounting principlesPreparation principlesThese financial statements have been pre-pared in accordance with the InternationalFinancial Reporting Standards (IFRS) endorsed by the European Union. The IAS and IFRS standards that were valid on 31 December 2025 have been followed, as well as SIC and IFRIC interpretations. The IFRS refer to stan-dards and interpretations thereof approved for application in the EU in compliance with the proceedings stipulated in Regulation (EC) 1606/2002, as referred to in the Finnish Accounting Act and subsequent regulations. The notes to the consolidated financial state-ments also comply with Finnish accounting and corporate legislation.The consolidated financial statements have been prepared in compliance with the prin-ciple of operational continuity. Despite its loss-making financial periods, the company has succeeded in keeping its working capi-tal 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\u2019ssenior 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 costwith the exception of equity investments rec-ognised at fair value through other compre-hensive income and financial assets and lia-bilities recognised at fair value through profit or loss. The financial statements are present-ed in thousands of euros. The figures present-ed in the financial statements are rounded from precise figures, so the combined total of individual figures may differ from the total sum presented. Indicators have been calculated using precise values.The preparation of IFRS-compliant financial statements requires the Group management to make certain estimations and judgments when applying the Group\u2019s accounting poli-cies. Information on judgements that the man-agement 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 estima-tion 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 2024 and 2025 financial periods Biohit had no discontinued operation to present. SubsidiariesSubsidiaries are consolidated into the finan-cial statements from the moment that the Group gains control over them until this con-trol ends. The consolidated financial state-ments have been prepared using the acqui-sition-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 subsid-iary 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 inter-nal 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 subsidiaryowned by minority interest-holders is pre-sented 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 2025 the company had no goodwill on its balance sheet.Translating items denominated inforeign 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 trans-lated 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 differenc-es arising from translation are recognised in the income statement. Any exchange differ-ences 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 translat-ing income statement items using the average exchange rate and balance sheet items at the exchange rate on the closing date of the finan-cial 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 dif-ferences.Business segmentsBiohit\u2019s product portfolio consists of diag-nostic tests, analysis systems, products that bind carcinogenic acetaldehyde into harmless compounds and monoclonal antibodies. The company classifies its entire product and ser-vice portfolio into one segment.Segment information is provided to the most senior operative decision-making body as part of internal reporting in a consistent man-ner. The reports that the most senior deci-sion-making body monitors do not differ sub-stantially 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 busi-ness 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 consider-ation that Biohit is expected to be entitled to in exchange of the goods or services trans-ferred. The determination of the transaction price is normally straightforward, as Biohit\u2019s contracts include no variable consideration such as retrospective discounts. Biohit applies the practical expedient and therefore does not recognise a significant financing component, i.e. does not adjust the promised consider-ation 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 sepa-rately 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 rev-enue is recorded in full when the license is granted to the customer. The consideration is then variable up to the extent that it is high-ly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty is subse-quently resolved. Biohit values the variableconsideration as an expected value that cor-responds to the sum of the amounts weightedby probabilities. The variable amount of moneyis based on the management\u2019s estimate ofthe annual payments that Biohit will likelyreceive.Biohit has a contractual obligation to with-draw defective goods from the market andreplace them with new products without aseparate compensation. Costs relating to thewithdrawal are accounted for in accordancewith IAS 37 Provisions, contingent liabilitiesand contingent assets. The amount of costsrelating to goods withdrawn has not beenmaterial in Biohit\u2019s business.Contract assets arise when Biohit has satis-fied a performance obligation under a con-tract and recognized revenue in accordancewith IFRS 15, but Biohit\u2019s right to consider-ation is still partly conditional at the report-ing date (for example, due to the timing ofinvoicing or other contractual terms). Con-tract assets are presented in the statement offinancial position as a separate line item fromtrade receivables.When the Company\u2019s right to consideration becomes unconditional and requires only the passage of time (for example, once invoicing has taken place), contract assets are reclassi-fied to trade receivables. Contract assets are expected to be converted into cash receipts in future financial periods in accordance with the contractual terms.Contract assets are a financial-asset-like item within the scope of IFRS 9 and are initially rec-ognized at the transaction price. The Company applies the IFRS 9 simplified approach to con-tract assets, under which the loss allowance is measured based on lifetime expected credit losses. The expected credit loss assessment is based on management\u2019s best estimate and includes quantitative and qualitative indica-tors as well as forward-looking information. The assessment also considers the effect of contract-related collateral on the loss given default, using the collateral\u2019s estimated real-izable value and realization costs. Uncertainty related to the realization of the collateral is reflected through conservative assumptions regarding the collateral\u2019s realizable value.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 obtain-ing 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 obliga-tions that relate to contracts with a duration one year or less. Biohit\u2019s contracts with a duration of more than one year consist of dis-tribution agreements that are framework con-tracts by nature and do not meet the criteria in IFRS 15 for the existence of a contract with-out specific purchase orders for quantities to be delivered. In this case, future sales relating to distribution agreements are not accounted for as unsatisfied performance obligations, and no transaction price is allocated to them.Public grantsPublic grants are recognized according to the IAS20-standard. Public grants are recognized as fair value when it reasonably certain that they will be granted and that the company ful-fils 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 deduct-ibles.Estimates made relating to revenue recognitionBiohit uses management\u2019s estimate when rec-ognizing 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 pay-ments that Biohit will likely receive. The man-agement uses the customer\u2019s previous pay-ment 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 rec-ognised 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 mate-rialised.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 stan-dard. According to IFRS 16, almost all leases are recognised on the balance sheet by les-see as the distinction between operating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (the right to use the leased item) and a lease liability to pay rentals. The standard includes optional recognition exemptions for short-term leases (12 months or less) and leases for which the underlying asset is of low value. Biohit has decided to apply the optional exemptions and recognises these expenses as straight-line basis over the period of the lease.According to IFRS 16 -standard, the lessee\u2019s lease period is the period during which the lease cannot be terminated. Also, a potential extension or termination option should be con-sidered, 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 incremental borrowing rate is defined as the interest that the lessee would have to pay when borrowing for a similar term and with similar security to obtain an asset of an equivalent value to the right-of-use asset in similar economic environment. Biohit has determined the incremental borrowing rate for leases based on the debt based financing offers received from the 3rd party. Biohit has applied a single discount rate to a portfolio of leases with similar characteristics. 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 ade-quate 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 pre-viously been recognized as an expense cannot be capitalised at a later date. Depreciation is booked for an asset from the time it is ready for use. In 2025, the costs related to the five development projects have been capitalised.Other intangible assetsIntangible assets are only entered in the balance sheet if the acquisition cost of the asset can be reliably determined and if it is likely that the expected financial benefit from the asset will benefit the company. Other intangible assets with a limited useful life are entered in the balance sheet at original acquisition cost, and costs are booked in the income statement based on straight-line depreciation over the course of the known or estimated useful life of the asset. The Group has no intangible assets with indefinite useful lives.The depreciation periods are as follows:Patents: 4\u201310 yearsIT software: 3 yearsOther intangible assets: 5\u201310 yearsImpairments of tangible andintangible assets Impairment of assets under construction is assessed annually and whenever there are indications of impairment. Finite-lived intan-gible assets are tested for impairment when there are indications of impairment. The cash \ufb02ow forecasts underlying the assessments are based on forecasts approved by manage-ment. Impairment is assessed at the level of cash-generating units, i.e., the lowest level at which the unit is largely independent of other units and for which cash in\ufb02ows can be iden-tified separately from other cash inflows. The discount rate used is a pre-tax rate that reflects the market\u2019s assessment of the time value of money and the risks specific to the asset being tested.The recoverable amount is the asset\u2019s fair value, less costs arising from transfer or a higher util-ity value. Value in use is the estimated future net cash \ufb02ow from the asset or cash-generating unit, which is discounted to its present value. Impairment loss is recognised if the book val-ue of the asset is higher than the recoverable amount. Impairment loss is recognised imme-diately in the income statement. If the impair-ment loss is allocated to a cash-generating unit, it is first allocated to reduce the good-will of the cash-generating unit and then to reduce the other assets of the unit pro rata. The impairment loss is cancelled 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 good-will are never reversed.InventoriesInventories 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 prod-ucts consists of raw materials, direct labour costs, other direct costs, and the appropriate share of manufacturing-related variable over-heads 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 com-pleting the product and costs related to sales 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.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 enteredinto 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 con-sists of the current tax expense and deferred tax. The amount of tax based on the taxable profit for the period is calculated from the tax-able profit based on the applicable tax rate in each country. The tax is adjusted by possible taxes related to previous periods. Deferred taxes are calculated from all temporary dif-ferences between the book value and tax base. The biggest temporary differences arise from the depreciation of property, plant and equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deduct-ible goodwill impairment or for the undistrib-uted profits of subsidiaries if the temporary difference is not likely to dissolve in the fore-seeable 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-cur-rent 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 amor-tized cost are valued using the effective inter-est method.Money market investments measured at fair value through profit or loss include investments in funds as well as investments in bonds. Financial assets classified as fair value through profit or loss are held with the objec-tive of generating profits, and their perfor-mance is monitored based on their fair value. All gains and losses arising from changes in fair value are included in finance income and expenses in the income statement.Assets at fair value fair value through oth-er 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 Swed-ish Spotlight Stock Market on October 1, 2021. Despite the Swedish trading location, Genetic Analysis AS\u2019s share price is quoted in Norwe-gian kroner.Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and measured at fair value net of transaction cost at settlement date. Finan-cial 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-cur-rent liabilities, except for items with matur-ities 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 individ-ual assessment of receivable. The simplified expected credit loss model is applied for trade receivables. The impairment process is based on historical credit loss experience combined with current conditions and forward looking macroeconomic analysis. Realised loss levels are adjusted based on history, so that they represent the current and future information and macroeconomic factors, that influence the customers ability to make the payments for receivables. Financial items based on trade receivables and contracts are recognised off the balance sheet as final credit loss., when it is not plausible to expect to receive payment e.g. in the process of bankruptcy. The impairment or credit loss is recognised in the consolidated statement of income within other expenses.Maturity analyses for trade receivables, movement in allowance account and general provisioning matrix is presented at note 2.26 under section credit 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: oper-ating profit or loss is a net total that can be calculated by adding other operating income to net sales, subtracting purchase expens-es 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 bene-fits, depreciation and potential impairment losses, as well as other operating expenses. All other items, including discontinued opera-tions, are presented beneath operating profit or loss. Exchange differences and changes in the fair value of derivatives are included in operating profit or loss providing 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 judge-ments 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 esti-mates are based on the most recent informa-tion 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 pay-ments that Biohit will likely receive.Contract assetsContract assets arise when the Company has satisfied a performance obligation in accor-dance with IFRS 15 and recognized revenue, but invoicing and cash flows will occur later in accordance with the contractual terms. Management judgement is required particu-larly in identifying performance obligations and determining when they are satisfied, assessing the timing of revenue recognition in relation to invoicing, and classifying contract balances as either contract assets or trade receivables. Uncertainty related to these estimates may affect the amount of contract assets and how the balance is expected to be realized in future financial periods.Expected credit losses (ECL)Contract assets are within the scope of IFRS 9 and a loss allowance is recognized for them based on expected credit losses. The Com-pany applies the simplified approach, under which the loss allowance is measured on the basis of lifetime expected credit losses. Key sources of estimation uncertainty include the assessment of counterparty credit risk and the probability of default (PD), the determi-nation of loss given default (LGD), including estimates of the collateral\u2019s realizable value and realization costs, as well as the timing of cash flows and the realization of receivables over several future financial periods. Man-agement reviews the key assumptions in each reporting period and assesses the sensitivity of ECL to changes in key assumptions. The process is described in Note 2.26.Impairment testingThe Group conducts impairment tests as required on intangible assets. It also assess-es 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 andtemporary differences in regard to recognised deferred tax assets are estimated by the Group at least once per year to determine the likelihood of the company in question gen-erating sufficient taxable income before the unused tax losses expire.Other liabilities Biohit uses judgement when evaluating the size of the expense provision for the subsidi-ary Biohit Healthcare S.r.l. The expense provi-sion is based on the compensation demanded by the Italian state from suppliers of medical equipment for the budget overruns of the Ital-ian administrative regions in 2015-19. There is uncertainty about the size of the actual cost effect, but since the counterparty is the Italian state, the provision has been recorded in full under other liabilities and to reduce turnover.Measurement of assets at fair value fair value through other comprehensive income where senior managers\u2019 judgement is requiredAfter being listed on 1.10.2021 the Genetic Analysis AS share price is based on the stock quote, and as follows does not require the senior managers\u2019 judgement anymore. Before being listed, the input data for the valuation of Genetic Analysis AS consisted of transac-tions involving the company\u2019s shares on mar-ket 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 apply new or amended IFRS stan-dards and interpretations from their effec-tive date, or from the date they have been endorsed for use in the EU. The consolidated financial statements have been prepared using the same accounting policies as in 2024.No significant new standards or interpreta-tions were adopted in 2025. Biohit has not ear-ly adopted any new or amended standards or interpretations that have been issued but are not yet effective. Biohit will begin applying IFRS 18 for the financial year starting on 1 January 2027, and will apply it retrospectively in the comparative information. Biohit has initiated preparations for the implementation of IFRS 18 and is currently assessing the impacts of the standard on the financial statements. The preparatory work has identified changes related to the presentation structure of the income statement and subtotals, classifica-tion and presentation requirements for key items of income and expense, potential pre-sentation impacts on the statement of cash flows, as well as management-defined per-formance measures (MPMs) and the related disclosure requirements. In addition, Biohit is assessing how the principles on aggregation and disaggregation affect the presentation of the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-10-1": { "value": "These financial statements have been pre-pared in accordance with the InternationalFinancial Reporting Standards (IFRS) endorsed by the European Union. The IAS and IFRS standards that were valid on 31 December 2025 have been followed, as well as SIC and IFRIC interpretations. The IFRS refer to stan-dards and interpretations thereof approved for application in the EU in compliance with the proceedings stipulated in Regulation (EC) 1606/2002, as referred to in the Finnish Accounting Act and subsequent regulations. The notes to the consolidated financial state-ments also comply with Finnish accounting and corporate legislation.The consolidated financial statements have been prepared in compliance with the prin-ciple of operational continuity. Despite its loss-making financial periods, the company has succeeded in keeping its working capi-tal 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\u2019ssenior 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 costwith the exception of equity investments rec-ognised at fair value through other compre-hensive income and financial assets and lia-bilities recognised at fair value through profit or loss. The financial statements are present-ed in thousands of euros. The figures present-ed in the financial statements are rounded from precise figures, so the combined total of individual figures may differ from the total sum presented. Indicators have been calculated using precise values.The preparation of IFRS-compliant financial statements requires the Group management to make certain estimations and judgments when applying the Group\u2019s accounting poli-cies. Information on judgements that the man-agement 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 estima-tion uncertainty\u201d.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-13-2": { "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 2024 and 2025 financial periods Biohit had no discontinued operation to present. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-14-1": { "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 trans-ferred assets at fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from the moment that the Group gains control over them and divested subsidiaries are consolidated until this con-trol ends. All internal Group business trans-actions, 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 impair-ment. The distribution of profits for the finan-cial period to the parent company\u2019s owners and minority interest-holders is presented in the income statement, and the minority inter-est-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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-14-2": { "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 trans-ferred assets at fair value, generated or assumed liabilities and equity-based instru-ments that are issued. Acquired subsidiaries are consolidated from the moment that the Group gains control over them and divested subsidiaries are consolidated until this con-trol ends. All internal Group business trans-actions, 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 impair-ment. The distribution of profits for the finan-cial period to the parent company\u2019s owners and minority interest-holders is presented in the income statement, and the minority inter-est-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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-16-2": { "value": "SubsidiariesSubsidiaries are consolidated into the finan-cial statements from the moment that the Group gains control over them until this con-trol ends. The consolidated financial state-ments have been prepared using the acqui-sition-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 subsid-iary 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 inter-nal 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 subsidiaryowned by minority interest-holders is pre-sented 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 2025 the company had no goodwill on its balance sheet.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-18-2": { "value": "Translating items denominated inforeign 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 trans-lated 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 differenc-es arising from translation are recognised in the income statement. Any exchange differ-ences 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 translat-ing income statement items using the average exchange rate and balance sheet items at the exchange rate on the closing date of the finan-cial 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 dif-ferences.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-20-2": { "value": "Business segmentsBiohit\u2019s product portfolio consists of diag-nostic tests, analysis systems, products that bind carcinogenic acetaldehyde into harmless compounds and monoclonal antibodies. The company classifies its entire product and ser-vice portfolio into one segment.Segment information is provided to the most senior operative decision-making body as part of internal reporting in a consistent man-ner. The reports that the most senior deci-sion-making body monitors do not differ sub-stantially 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 busi-ness segments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-22-2": { "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 consider-ation that Biohit is expected to be entitled to in exchange of the goods or services trans-ferred. The determination of the transaction price is normally straightforward, as Biohit\u2019s contracts include no variable consideration such as retrospective discounts. Biohit applies the practical expedient and therefore does not recognise a significant financing component, i.e. does not adjust the promised consider-ation 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 sepa-rately 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 rev-enue is recorded in full when the license is granted to the customer. The consideration is then variable up to the extent that it is high-ly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty is subse-quently resolved. Biohit values the variableconsideration as an expected value that cor-responds to the sum of the amounts weightedby probabilities. The variable amount of moneyis based on the management\u2019s estimate ofthe annual payments that Biohit will likelyreceive.Biohit has a contractual obligation to with-draw defective goods from the market andreplace them with new products without aseparate compensation. Costs relating to thewithdrawal are accounted for in accordancewith IAS 37 Provisions, contingent liabilitiesand contingent assets. The amount of costsrelating to goods withdrawn has not beenmaterial in Biohit\u2019s business.Contract assets arise when Biohit has satis-fied a performance obligation under a con-tract and recognized revenue in accordancewith IFRS 15, but Biohit\u2019s right to consider-ation is still partly conditional at the report-ing date (for example, due to the timing ofinvoicing or other contractual terms). Con-tract assets are presented in the statement offinancial position as a separate line item fromtrade receivables.When the Company\u2019s right to consideration becomes unconditional and requires only the passage of time (for example, once invoicing has taken place), contract assets are reclassi-fied to trade receivables. Contract assets are expected to be converted into cash receipts in future financial periods in accordance with the contractual terms.Contract assets are a financial-asset-like item within the scope of IFRS 9 and are initially rec-ognized at the transaction price. The Company applies the IFRS 9 simplified approach to con-tract assets, under which the loss allowance is measured based on lifetime expected credit losses. The expected credit loss assessment is based on management\u2019s best estimate and includes quantitative and qualitative indica-tors as well as forward-looking information. The assessment also considers the effect of contract-related collateral on the loss given default, using the collateral\u2019s estimated real-izable value and realization costs. Uncertainty related to the realization of the collateral is reflected through conservative assumptions regarding the collateral\u2019s realizable value.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 obtain-ing 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 obliga-tions that relate to contracts with a duration one year or less. Biohit\u2019s contracts with a duration of more than one year consist of dis-tribution agreements that are framework con-tracts by nature and do not meet the criteria in IFRS 15 for the existence of a contract with-out 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-27-2": { "value": "Public grantsPublic grants are recognized according to the IAS20-standard. Public grants are recognized as fair value when it reasonably certain that they will be granted and that the company ful-fils 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 deduct-ibles.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-32-2": { "value": "LeasesBiohit Group applies the IFRS 16 Leases stan-dard. According to IFRS 16, almost all leases are recognised on the balance sheet by les-see as the distinction between operating and finance leases is removed.Under the new standard, lessee recognises a right-of-use asset (the right to use the leased item) and a lease liability to pay rentals. The standard includes optional recognition exemptions for short-term leases (12 months or less) and leases for which the underlying asset is of low value. Biohit has decided to apply the optional exemptions and recognises these expenses as straight-line basis over the period of the lease.According to IFRS 16 -standard, the lessee\u2019s lease period is the period during which the lease cannot be terminated. Also, a potential extension or termination option should be con-sidered, 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 incremental borrowing rate is defined as the interest that the lessee would have to pay when borrowing for a similar term and with similar security to obtain an asset of an equivalent value to the right-of-use asset in similar economic environment. Biohit has determined the incremental borrowing rate for leases based on the debt based financing offers received from the 3rd party. Biohit has applied a single discount rate to a portfolio of leases with similar characteristics. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-35-2": { "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 ade-quate 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 pre-viously been recognized as an expense cannot be capitalised at a later date. Depreciation is booked for an asset from the time it is ready for use. In 2025, the costs related to the five 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-35-3": { "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 ade-quate 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 pre-viously been recognized as an expense cannot be capitalised at a later date. Depreciation is booked for an asset from the time it is ready for use. In 2025, the costs related to the five development projects have been capitalised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-37-2": { "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 statement based on straight-line depreciation over the course of the known or estimated useful life of the asset. The Group has no intangible assets with indefinite useful lives.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-38-3": { "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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-39-2": { "value": "Impairments of tangible andintangible assets Impairment of assets under construction is assessed annually and whenever there are indications of impairment. Finite-lived intan-gible assets are tested for impairment when there are indications of impairment. The cash \ufb02ow forecasts underlying the assessments are based on forecasts approved by manage-ment. Impairment is assessed at the level of cash-generating units, i.e., the lowest level at which the unit is largely independent of other units and for which cash in\ufb02ows can be iden-tified separately from other cash inflows. The discount rate used is a pre-tax rate that reflects the market\u2019s assessment of the time value of money and the risks specific to the asset being tested.The recoverable amount is the asset\u2019s fair value, less costs arising from transfer or a higher util-ity value. Value in use is the estimated future net cash \ufb02ow from the asset or cash-generating unit, which is discounted to its present value. Impairment loss is recognised if the book val-ue of the asset is higher than the recoverable amount. Impairment loss is recognised imme-diately in the income statement. If the impair-ment loss is allocated to a cash-generating unit, it is first allocated to reduce the good-will of the cash-generating unit and then to reduce the other assets of the unit pro rata. The impairment loss is cancelled 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 good-will are never reversed.ImpairmentThe credit loss is recognised based on individ-ual assessment of receivable. The simplified expected credit loss model is applied for trade receivables. The impairment process is based on historical credit loss experience combined with current conditions and forward looking macroeconomic analysis. Realised loss levels are adjusted based on history, so that they represent the current and future information and macroeconomic factors, that influence the customers ability to make the payments for receivables. Financial items based on trade receivables and contracts are recognised off the balance sheet as final credit loss., when it is not plausible to expect to receive payment e.g. in the process of bankruptcy. The impairment or credit loss is recognised in the consolidated statement of income within other expenses.Maturity analyses for trade receivables, movement in allowance account and general provisioning matrix is presented at note 2.26 under section credit risk. The Other financial assets at amortized cost consist of cash at banks. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-39-3": { "value": "Impairments of tangible andintangible assets Impairment of assets under construction is assessed annually and whenever there are indications of impairment. Finite-lived intan-gible assets are tested for impairment when there are indications of impairment. The cash \ufb02ow forecasts underlying the assessments are based on forecasts approved by manage-ment. Impairment is assessed at the level of cash-generating units, i.e., the lowest level at which the unit is largely independent of other units and for which cash in\ufb02ows can be iden-tified separately from other cash inflows. The discount rate used is a pre-tax rate that reflects the market\u2019s assessment of the time value of money and the risks specific to the asset being tested.The recoverable amount is the asset\u2019s fair value, less costs arising from transfer or a higher util-ity value. Value in use is the estimated future net cash \ufb02ow from the asset or cash-generating unit, which is discounted to its present value. Impairment loss is recognised if the book val-ue of the asset is higher than the recoverable amount. Impairment loss is recognised imme-diately in the income statement. If the impair-ment loss is allocated to a cash-generating unit, it is first allocated to reduce the good-will of the cash-generating unit and then to reduce the other assets of the unit pro rata. The impairment loss is cancelled 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 good-will are never reversed.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-41-2": { "value": "InventoriesInventories 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 prod-ucts consists of raw materials, direct labour costs, other direct costs, and the appropriate share of manufacturing-related variable over-heads 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 com-pleting the product and costs related to sales ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-42-2": { "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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-43-2": { "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 enteredinto the invested unrestricted equity fund in accordance with the terms of the plan. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-45-2": { "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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-46-2": { "value": "Taxes based on taxable income for the period and deferred taxesThe tax expense in the income statement con-sists of the current tax expense and deferred tax. The amount of tax based on the taxable profit for the period is calculated from the tax-able profit based on the applicable tax rate in each country. The tax is adjusted by possible taxes related to previous periods. Deferred taxes are calculated from all temporary dif-ferences between the book value and tax base. The biggest temporary differences arise from the depreciation of property, plant and equipment, deferred tax assets and internal margins on inventory.No deferred tax is recognised for non-deduct-ible goodwill impairment or for the undistrib-uted profits of subsidiaries if the temporary difference is not likely to dissolve in the fore-seeable 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-47-2": { "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-cur-rent 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 amor-tized cost are valued using the effective inter-est method.Money market investments measured at fair value through profit or loss include investments in funds as well as investments in bonds. Financial assets classified as fair value through profit or loss are held with the objec-tive of generating profits, and their perfor-mance is monitored based on their fair value. All gains and losses arising from changes in fair value are included in finance income and expenses in the income statement.Assets at fair value fair value through oth-er 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 Swed-ish Spotlight Stock Market on October 1, 2021. Despite the Swedish trading location, Genetic Analysis AS\u2019s share price is quoted in Norwe-gian kroner.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-49-2": { "value": "Financial LiabilitiesGroup\u2019s financial liabilities are classified as amortized cost and measured at fair value net of transaction cost at settlement date. Finan-cial 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-cur-rent liabilities, except for items with matur-ities 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-51-3": { "value": "ImpairmentThe credit loss is recognised based on individ-ual assessment of receivable. The simplified expected credit loss model is applied for trade receivables. The impairment process is based on historical credit loss experience combined with current conditions and forward looking macroeconomic analysis. Realised loss levels are adjusted based on history, so that they represent the current and future information and macroeconomic factors, that influence the customers ability to make the payments for receivables. Financial items based on trade receivables and contracts are recognised off the balance sheet as final credit loss., when it is not plausible to expect to receive payment e.g. in the process of bankruptcy. The impairment or credit loss is recognised in the consolidated statement of income within other expenses.Maturity analyses for trade receivables, movement in allowance account and general provisioning matrix is presented at note 2.26 under section credit risk. The Other financial assets at amortized cost consist of cash at banks. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-60-1": { "value": "2.3 Revenue and segment informationThe company\u2019s product portfolio consists of diagnostic tests, products that bind acetaldehyde and monoclonal antibodies. The company classifies its entire product portfolio into one segment.Revenue by Market Area\u20ac 1,00020252024Finland 248 207Europe, Other 5,554 5,743North and South America 353 300Asia 6,886 5,173Other Countries 2,691 2,860Revenue from contracts with customers total 15,732 14,283Revenue by Country\u20ac 1,00020252024China 6,440 4,881United Kingdom 3,775 3,896Other countries 5,517 5,507Revenue from contracts with customers total 15,732 14,283The majority of Biohit\u2019s revenue is generated from distributor agreements for diagnostic products. Biohit\u2019s customers, i.e. the distrib-utors, 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 agree-ments. The goods that are sold include sev-eral various tests for diagnostics of diseases in the gastrointestinal tract, such as celiac quick test, lactose intolerance test, Vitamin D test, \u00aeGastroPanel test for the first-line diagnosis of dyspepsia measured on simple blood test. Furthermore, the product portfolio includes \u00ae\u00aeAcetium lozenge 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 roy-alty fee based on the sale of the product. Rev-enue from the sale of finished products, raw materials and royalty income from licences are recognised as separate performance obliga-tions. In the case of the licensing agreement, 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 consider-ation is then variable up to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue rec-ognised will not occur when the uncertainty is subsequently resolved. Biohit values the variable consideration as an expected value that corresponds to the sum of the amounts weighted by probabilities. The variable amount of money is based on the management\u2019s esti-mate of the annual payments that Biohit will likely receive. As a consequence, the revenue related to the contract has, by the reporting date, been largely recognised, even though invoicing and the associated cash inflows will be realised over future financial periods in accordance with the contractual terms.The difference between the timing of invoicing and the realisation of cash inflows, compared with the recognition of revenue, results in contract assets and trade receivables being presented on the balance sheet. These con-tract balances primarily relate to revenue already recognised and are expected to con-vert into cash inflows during future financial periods.Management assesses that the contract does not include a significant financing component, as the payment terms primarily reflect a com-mercial arrangement rather than a financ-ing arrangement. The timing of payments is determined on the basis of the customer\u2019s realised sales, and the arrangement is not intended to provide financing to the customer.Sales to one of the most important customers is presented in note 2.27 (Related party trans-actions)", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-64-1": { "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 1,00031 Dec 202531 Dec 2024Contract Assets 8,445 4,200Trade receivables 2,294 1,724Contract assets and receivables total 10,739 5,924In relation to long term license and royalty agreements, Biohit recognises contract assets at the reporting date when revenue is recognised ahead of invoicing. These contract assets will be converted into invoices and cash flows in future years in accordance with the terms of the agreements. The increase in contract assets is mainly due to the agreement between Biohit and Hefei which was originally signed in 2022 and extended for several years in 2025.The timing of the expected cash flows relating to contract assets is as follows: 12% within less than one year, 46% within two to five years, and 42% after more than five years.Contract assets are within the scope of IFRS 9 and are treated as financial-asset-like items, for which impairment based on expected credit losses is recognised. Biohit applies the simplified approach under IFRS 9 to contract assets (lifetime expected credit losses). Further information on the loss allowance, the assumptions applied and the sensitivity analysis is presented in note 2.26 (Financial Risk Management).\u20ac 1,00031 Dec 202531 Dec 2024Contract liabilities 3 1Contract liabilities total 3 1The items included in contract liabilities at the beginning of the period have been recognised as revenue during the financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-72-1": { "value": "2.7 Expenses arising from employment benefits\u20ac 1,00020252024Salaries 3,771 3,512Pension expenses \u2013 defined-contribution plans 527 522Options and share bonuses realised and paid in shares 25 127Other personnel expenses 166 94Salaries capitalised to non-current assets -246 -256Total 4,243 4,000Average number of Group employees in the financial period20252024Group total 48 46Details of the employment benefits enjoyed by senior managers are presented in note 2.27 (Related party transactions).2.8 Other operating expenses\u20ac 1,00020252024Travel expenses and other personnel expenses 452 348Rents and maintenance expenses 160 138Sales and marketing expenses 624 552Other external services 1,459 1,261Other operating expenses 232 221Total 2,928 2,520Other operating expenses include research and development expenses of EUR 602 thousand (EUR 496 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-70-1": { "value": "2.5 Other operating income\u20ac 1,00020252024Grants 41 78Others 2 1Total 43 79", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-71-1": { "value": "2.6 Materials and services\u20ac 1,00020252024Materials, supplies and goods 3,113 3,521External manufacturing services 1,636 1,652Total 4,750 5,174", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-80-1": { "value": "2.11 Financial income and expenses\u20ac 1,00020252024Financial incomeExchange rate gains from financial assets and liabilities - 6Interest income 63 66Net gains from investments measured at fair value through profit or loss 55 251Other financial income 0 310Total 118 633Financial expensesExchange rate losses from financial assets and liabilities -72 -6Interest expenses -45 -20Net losses on investments recognised at fair value through profit or loss -11 -280Other financial expenses -13 -15Total -140 -322Total financial income and expenses -22 311During the financial year, the presentation of the note on finance income and expenses was revised to enhance the clarity of the financial statement presentation and to take future reporting requirements into account. A new line item, \u201cGains/Losses from investments measured at fair value through profit or loss, net\u201d, has been added to the note. Previously, this item was presented within \u201cOther financial income/other financial expenses\u201d. Comparative figures have been restated accordingly to reflect the reclassification.Money market investments measured at fair value through profit or loss include fund investments as well as investments in debt securities. All gains and losses arising from changes in fair value are recognised in finance income and expenses in the income statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-78-1": { "value": "2.9 Auditor\u00b4s fees\u20ac 1,00020252024Companies belonging to the PricewaterhouseCoopers chainAuditors' fees 178 166Assignments according Auditing Act 1.1,2 \u00a7 20 20Tax services - -Other services - 10Total fees paid to the auditor 198 196The non-audit services provided by PricewaterhouseCoopers Oy amounted to EUR 20 thousand (EUR 30 thousand). These services consist of assurance procedures relating to the ESEF financial statements as well as auditor\u2019s certificates required by the registration authorities.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-79-1": { "value": "2.10 Depreciation, amortisation and impairments\u20ac 1,00020252024Intangible assets 26 13Right-of-use assets 333 279Plant and equipment 55 49Impairment losses on non-current assets 130 -Total 544 341", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-79-2": { "value": "2.10 Depreciation, amortisation and impairments\u20ac 1,00020252024Intangible assets 26 13Right-of-use assets 333 279Plant and equipment 55 49Impairment losses on non-current assets 130 -Total 544 341", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-79-3": { "value": "2.10 Depreciation, amortisation and impairments\u20ac 1,00020252024Intangible assets 26 13Right-of-use assets 333 279Plant and equipment 55 49Impairment losses on non-current assets 130 -Total 544 341", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-86-1": { "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.20252024Profit for the period attributable to the owners of the parent company (EUR thousand) 2,738 2,568Average number of shares, undiluted 15,188,131 15,161,374Average number of shares, diluted 15,382,262 15,215,816Earnings per share, undiluted (EUR) 0.18 0.17Earnings per share, diluted (EUR) 0.18 0.17", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-85-1": { "value": "2.12 Income taxesDirect taxes\u20ac 1,000 2025 2024Tax based on taxable income for the financial period -4 -33Withholding tax liabilities -510 -265Change in deferred taxes 350 -2Total direct taxes -163 -299Reconciliation of tax expenses on the income statement\u20ac 1,000 2025 2024Profit before taxes 2,902 2,868Consolidated income taxes at Group's domestic tax rate (20%) -580 -574Impact of different tax rates of foreign subsidiaries 2 -6Non-deductible expenses -40 -137Tax-exempt income -38 50Non-creditable withholding taxes -510 -265Recognised deferred tax asset 341 -Effect of deferred tax assets not recognised 662 632Taxes on the income statement -163 -299The 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-91-1": { "value": "Impairments for the financial yearDuring the financial year, impairment losses totalling EUR 130 thousand were recognised in respect of intangible assets relating to Biohit Tube. The impairment was due to the reduced economic viability of the product, and no significant future cash inflows are expected to be generated from it. The recoverable amount was determined based on value in use. The impair-ment loss is presented within the income statement under Depreciation and impairment losses. No indicators of impairment were identified for the other intangible assets during the annual impairment testing, and therefore no further impairment losses were recognised.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-90-1": { "value": "2.14 Intangible assets2025Capitalised Development projects\u20ac 1,000development costs in progress Intangible rights TotalAcquisition cost 1 January 2025 98 397 16 511Transfers from capitalised development projects in progress 144 - - 144Transfers to capitalised development costs - -144 - -144Increases - 375 - 375Acquisition cost 31 December 2025 242 628 16 886Accumulated depreciation and impairment 1 January 2025 -16 - -4 -19Depreciation -23 - -3 -26Impairment -130 - -130Accumulated depreciation and impairment 31 December 2025 -169 - -7 -176Book value 1 January 2025 83 397 12 492Book value 31 December 2025 73 628 9 710As intangible assets have increased, the classification is presented at a more detailed level to provide more informative disclosure to the reader.2.14 Intangible assets2024Capitalised Development projects\u20ac 1,000development costs in progress Intangible rights TotalAcquisition cost 1 January 2024 98 73 1,412 1,583Decreases from previous years - - -1,394 -1,394Increases - 324 - 324Decreases - - -2 -2Acquisition cost 31 December 2024 98 397 16 511Accumulated depreciation and impairment 1 January 2024 -6 - -1,395 -1,400Accumulated depreciation on decreases - - 1,394 1,394Depreciation -10 - -3 -13Accumulated depreciation and impairment 31 December 2024 -16 - -4 -19Book value 1 January 2024 93 73 17 183Book value 31 December 2024 83 397 12 492", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-90-2": { "value": "2.14 Intangible assets2025Capitalised Development projects\u20ac 1,000development costs in progress Intangible rights TotalAcquisition cost 1 January 2025 98 397 16 511Transfers from capitalised development projects in progress 144 - - 144Transfers to capitalised development costs - -144 - -144Increases - 375 - 375Acquisition cost 31 December 2025 242 628 16 886Accumulated depreciation and impairment 1 January 2025 -16 - -4 -19Depreciation -23 - -3 -26Impairment -130 - -130Accumulated depreciation and impairment 31 December 2025 -169 - -7 -176Book value 1 January 2025 83 397 12 492Book value 31 December 2025 73 628 9 710As intangible assets have increased, the classification is presented at a more detailed level to provide more informative disclosure to the reader.2.14 Intangible assets2024Capitalised Development projects\u20ac 1,000development costs in progress Intangible rights TotalAcquisition cost 1 January 2024 98 73 1,412 1,583Decreases from previous years - - -1,394 -1,394Increases - 324 - 324Decreases - - -2 -2Acquisition cost 31 December 2024 98 397 16 511Accumulated depreciation and impairment 1 January 2024 -6 - -1,395 -1,400Accumulated depreciation on decreases - - 1,394 1,394Depreciation -10 - -3 -13Accumulated depreciation and impairment 31 December 2024 -16 - -4 -19Book value 1 January 2024 93 73 17 183Book value 31 December 2024 83 397 12 492", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-95-1": { "value": "2.15 Tangible assets2025Right-of-use Plant and Total\u20ac 1,000assetsequipmentAcquisition cost 1 January 2025 2,033 1,394 3,427Decreases from previous years - -76 -76Exchange rate differences - -3 -3Increases 1,589 239 1,828Decreases -287 -17 -303Acquisition cost 31 December 2025 3,336 1,538 4,874Accumulated depreciation and impairment 1 January -1,503 -1,223 -2,726Accumulated depreciation on decreases - 93 93Exchange rate differences 1 2 3Depreciation -333 -54 -387Accumulated depreciation and impairment 31 December -1,835 -1,183 -3,018Book value 1 January 2025 531 171 701Book value 31 December 2025 1,501 355 1,8562024Right-of-use Plant and Total\u20ac 1,000assetsequipmentAcquisition 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 2024 2,033 1,394 3,427Accumulated depreciation and impairment 1 January -1,223 -1,207 -2,430Accumulated depreciation on decreases - 34 34Exchange rate differences - -2 -2Depreciation -279 -49 -328Accumulated depreciation and impairment 31 December -1,503 -1,223 -2,726Book value 1 January 2024 626 140 766Book value 31 December 2024 531 171 701", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-99-1": { "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 2025 31 Dec 2024Buildings 1,338 383Equipment 22 0Vehicles 141 148Total 1,501 531Depreciation charge of right-of-use assets \u20ac 1,000 31 Dec 2025 31 Dec 2024Buildings 245 191Equipment 0 3Vehicles 87 86Total 332 279Amounts recognised in the income statement\u20ac 1,000 31 Dec 2025 31 Dec 2024Depreciation of right-of-use assets 333 279Expenses relating to short-term leases and leases of low value assets 1 1Interest expenses on lease liabilities 45 20Total 379 301Amounts presented in the consolidated cash flow statement\u20ac 1,000 31 Dec 2025 31 Dec 2024Payment of principal portion of lease liabilities 302 298Interest expenses on lease liabilities 45 20Total 346 319The maturity analysis of lease liabilities is presented in note 2.26 (Financial Risk Mangement). The Group leases mainly company cars and The Group is exposed to potential future premises. Rental contracts are typically made increases in variable lease payments based for fixed periods of 12 months to 5 years but on an index or rate, which are not included in may have extension options.the lease liability until they take effect. When adjustments to lease payments based on an Assets and liabilities arising from a lease are index or rate take effect, the lease liability is initially measured on a present value basis. reassessed and adjusted against the right-of-Lease liabilities include the net present value use asset.of the following lease payments:Lease payments are allocated between prin-\u2022 fixed paymentscipal and finance cost. The finance cost is \u2022 variable lease payment that are based charged to profit or loss over the lease period on an index or a rate, initially measured so as to produce a constant periodic rate of using the index or rate as at the com- interest on the remaining balance of the lia- mencement datebility for each period. \u2022 the exercise price of a purchase option if the group is reasonably certain to exercise The standard includes optional recognition that optionexemptions for short-term leases (12 months or less) and leases for which the underlying Lease payments to be made under reasonably asset is of low value. Biohit has decided to certain extension options are also included in apply the optional exemptions and recognises the measurement of the liability.these expenses as straight-line basis over the period of the lease.According to the standard, the incremental borrowing rate is defined as the interest that According to IFRS 16 -standard, the lessee\u2019s the lessee would have to pay when borrowing lease period is the period during which the for a similar term and with similar security lease cannot be terminated. Also, a potential to obtain an asset of an equivalent value to extension or termination option should be con-the right-of-use asset in similar economic sidered, if the use of such option is estimated environment. Biohit has determined the incre-to be reasonably certain. The lease term for mental borrowing rate for leases based on the ongoing contracts is based on estimate by debt-based financing offers received from the Biohit\u2019s management. Management regularly 3rd party. Biohit has applied a single discount estimates the length of those leases. rate to a portfolio of leases with similar char-acteristics.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-102-1": { "value": "2.17 Financial assets and liabilities by categoryThe Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2025:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 7,491Other non-current financial assets 134 Level 2Current assetsFund shares 8 Level 1Investment to Genetic Analysis AS 84 Level 1Bonds and fund shares 1,220 Level 2Current depositsTrade receivables 2,294Contract assets 954Other receivables 351Cash and cash equivalents 3,538The Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2024:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 3,200Other non-current financial assets 139 Level 2 Current assetsFund shares 6 Level 1 Investment to Genetic Analysis AS 62 Level 1 Bonds and fund shares 2,897 Level 2 Current depositsTrade receivables 1,724Contract assets 1,000Other receivables 490Cash and cash equivalents 3,745The company has classified the hierarchies of quent market transactions involving the instru-these models are based in significant part significant input data on the lowest level with comprise bank accounts and, in the compar-financial assets according to the availability ments in question.on observable market data. The fair value of regard to the entire item measured at fair value. ative period, term deposits with an original of data on market terms and other price data.bonds and fund shares is determined using The significance of input data is evaluated in maturity of no more than three months at the In significant part, the fair values of level 2 valuation models that incorporate observable its entirety in relation to the item valued at fair date of acquisition.The fair values on level 1 of the hierarchy are instruments are based on other input data market inputs (such as market yield curves, value.based on the quoted (unadjusted) prices of than the quoted prices included in level 1, credit spreads and price quotations for com-Financial liabilities include trade payables identical assets or liabilities on active markets. although this data can be obtained for the parable bonds). Pricing data is obtained from The original book value of other receivables EUR 1,041 thousand (EUR 679 thousand).The group has mainly used valuations provided assets or liabilities in question either direct-an external asset manager.corresponds to their fair value because the by its asset management partner as a source ly (as a price) or indirectly (as a derivative of effect of discounting is negligible in view of the of price data for determining the fair value of the price). The Group uses generally accepted The level in the fair value hierarchy at which maturity of the receivables.these instruments, and the company has veri-valuation models to determine the fair values a certain item measured at fair value is classi-fied that the price data represents genuine, fre-of these instruments, and the input data for fied overall is determined on the basis of the The company\u2019s cash and cash equivalents ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-102-2": { "value": "2.17 Financial assets and liabilities by categoryThe Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2025:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 7,491Other non-current financial assets 134 Level 2Current assetsFund shares 8 Level 1Investment to Genetic Analysis AS 84 Level 1Bonds and fund shares 1,220 Level 2Current depositsTrade receivables 2,294Contract assets 954Other receivables 351Cash and cash equivalents 3,538The Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2024:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 3,200Other non-current financial assets 139 Level 2 Current assetsFund shares 6 Level 1 Investment to Genetic Analysis AS 62 Level 1 Bonds and fund shares 2,897 Level 2 Current depositsTrade receivables 1,724Contract assets 1,000Other receivables 490Cash and cash equivalents 3,745The company has classified the hierarchies of quent market transactions involving the instru-these models are based in significant part significant input data on the lowest level with comprise bank accounts and, in the compar-financial assets according to the availability ments in question.on observable market data. The fair value of regard to the entire item measured at fair value. ative period, term deposits with an original of data on market terms and other price data.bonds and fund shares is determined using The significance of input data is evaluated in maturity of no more than three months at the In significant part, the fair values of level 2 valuation models that incorporate observable its entirety in relation to the item valued at fair date of acquisition.The fair values on level 1 of the hierarchy are instruments are based on other input data market inputs (such as market yield curves, value.based on the quoted (unadjusted) prices of than the quoted prices included in level 1, credit spreads and price quotations for com-Financial liabilities include trade payables identical assets or liabilities on active markets. although this data can be obtained for the parable bonds). Pricing data is obtained from The original book value of other receivables EUR 1,041 thousand (EUR 679 thousand).The group has mainly used valuations provided assets or liabilities in question either direct-an external asset manager.corresponds to their fair value because the by its asset management partner as a source ly (as a price) or indirectly (as a derivative of effect of discounting is negligible in view of the of price data for determining the fair value of the price). The Group uses generally accepted The level in the fair value hierarchy at which maturity of the receivables.these instruments, and the company has veri-valuation models to determine the fair values a certain item measured at fair value is classi-fied that the price data represents genuine, fre-of these instruments, and the input data for fied overall is determined on the basis of the The company\u2019s cash and cash equivalents ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-102-3": { "value": "2.17 Financial assets and liabilities by categoryThe Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2025:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 7,491Other non-current financial assets 134 Level 2Current assetsFund shares 8 Level 1Investment to Genetic Analysis AS 84 Level 1Bonds and fund shares 1,220 Level 2Current depositsTrade receivables 2,294Contract assets 954Other receivables 351Cash and cash equivalents 3,538The Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2024:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 3,200Other non-current financial assets 139 Level 2 Current assetsFund shares 6 Level 1 Investment to Genetic Analysis AS 62 Level 1 Bonds and fund shares 2,897 Level 2 Current depositsTrade receivables 1,724Contract assets 1,000Other receivables 490Cash and cash equivalents 3,745The company has classified the hierarchies of quent market transactions involving the instru-these models are based in significant part significant input data on the lowest level with comprise bank accounts and, in the compar-financial assets according to the availability ments in question.on observable market data. The fair value of regard to the entire item measured at fair value. ative period, term deposits with an original of data on market terms and other price data.bonds and fund shares is determined using The significance of input data is evaluated in maturity of no more than three months at the In significant part, the fair values of level 2 valuation models that incorporate observable its entirety in relation to the item valued at fair date of acquisition.The fair values on level 1 of the hierarchy are instruments are based on other input data market inputs (such as market yield curves, value.based on the quoted (unadjusted) prices of than the quoted prices included in level 1, credit spreads and price quotations for com-Financial liabilities include trade payables identical assets or liabilities on active markets. although this data can be obtained for the parable bonds). Pricing data is obtained from The original book value of other receivables EUR 1,041 thousand (EUR 679 thousand).The group has mainly used valuations provided assets or liabilities in question either direct-an external asset manager.corresponds to their fair value because the by its asset management partner as a source ly (as a price) or indirectly (as a derivative of effect of discounting is negligible in view of the of price data for determining the fair value of the price). The Group uses generally accepted The level in the fair value hierarchy at which maturity of the receivables.these instruments, and the company has veri-valuation models to determine the fair values a certain item measured at fair value is classi-fied that the price data represents genuine, fre-of these instruments, and the input data for fied overall is determined on the basis of the The company\u2019s cash and cash equivalents ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-102-4": { "value": "2.17 Financial assets and liabilities by categoryThe Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2025:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 7,491Other non-current financial assets 134 Level 2Current assetsFund shares 8 Level 1Investment to Genetic Analysis AS 84 Level 1Bonds and fund shares 1,220 Level 2Current depositsTrade receivables 2,294Contract assets 954Other receivables 351Cash and cash equivalents 3,538The Group categorised its contract assets, financial assets and financial Amortised cost Fair value through profitFair value through OCI Hierarchical levelliabilities into the following categories on 31 December 2024:\u20ac 1,000 and loss \u20ac 1,000 \u20ac 1,000Non-current assetsContract assets 3,200Other non-current financial assets 139 Level 2 Current assetsFund shares 6 Level 1 Investment to Genetic Analysis AS 62 Level 1 Bonds and fund shares 2,897 Level 2 Current depositsTrade receivables 1,724Contract assets 1,000Other receivables 490Cash and cash equivalents 3,745The company has classified the hierarchies of quent market transactions involving the instru-these models are based in significant part significant input data on the lowest level with comprise bank accounts and, in the compar-financial assets according to the availability ments in question.on observable market data. The fair value of regard to the entire item measured at fair value. ative period, term deposits with an original of data on market terms and other price data.bonds and fund shares is determined using The significance of input data is evaluated in maturity of no more than three months at the In significant part, the fair values of level 2 valuation models that incorporate observable its entirety in relation to the item valued at fair date of acquisition.The fair values on level 1 of the hierarchy are instruments are based on other input data market inputs (such as market yield curves, value.based on the quoted (unadjusted) prices of than the quoted prices included in level 1, credit spreads and price quotations for com-Financial liabilities include trade payables identical assets or liabilities on active markets. although this data can be obtained for the parable bonds). Pricing data is obtained from The original book value of other receivables EUR 1,041 thousand (EUR 679 thousand).The group has mainly used valuations provided assets or liabilities in question either direct-an external asset manager.corresponds to their fair value because the by its asset management partner as a source ly (as a price) or indirectly (as a derivative of effect of discounting is negligible in view of the of price data for determining the fair value of the price). The Group uses generally accepted The level in the fair value hierarchy at which maturity of the receivables.these instruments, and the company has veri-valuation models to determine the fair values a certain item measured at fair value is classi-fied that the price data represents genuine, fre-of these instruments, and the input data for fied overall is determined on the basis of the The company\u2019s cash and cash equivalents ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-108-1": { "value": "2.19 Deferred taxesDeferred tax assetsRecognised through Recognised under other items Other \u20ac 1,000 1 Jan 2025profit and lossof comprehensive incomeadjustments 31 Dec 2025Internal inventory margin 9 3 - - 12From tax losses (confirmed tax losses) 0 341 - - 341Other items 9 6 - - 16Total 18 350 - - 369Deferred tax liabilitiesRecognised through Recognised under other items Other 31 Dec 20251 Jan 2025\u20ac 1,000profit and lossof comprehensive incomeadjustmentsCapitalisation of tangible assets 2 - - -1 2Financial securities measured via the fair value reserve 0 - - - 0Total 2 - - -1 2Recognised through Recognised under other items Other Deferred tax assets1 Jan 2024profit and lossof comprehensive incomeadjustments\u20ac 1,00031 Dec 2024Internal inventory margin 7 2 - - 9From tax losses (confirmed tax losses) - - - - -Other items 13 -4 - 0 9Total 20 -2 - 0 18Deferred tax liabilitiesRecognised through Recognised under other items Other \u20ac 1,000 1 Jan 2024profit and lossof comprehensive incomeadjustments31 Dec 2024Capitalisation 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\ue61d12.8 million for the periods from 2015 to 2022. The company reviewed previously unrecognized tax losses and assessed that the parent company\u2019s taxable income in 2026 is likely to be available for the utilization of these losses. As a result, in 2025 the Group and the Parent Company recognized a deferred tax asset of EUR 341 thousand related to these losses. In addition the group has entered R&D costs for EUR 3.3 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 on the next page.Tax losses carried forward\u20ac 1,000Expiring year Losses2026 2,4212027 1,6842028 2,2472029 29620302,1882031 29920322882033-2034-", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-111-1": { "value": "2.20 Inventories\u20ac 1,000 2025 2024Materials and supplies 313 307Work in progress 6 36Finished products/goods 480 686Total inventories 799 1,029The amount of inventories recognised as an expense during the reporting period was EUR 140 thousand(EUR 67 thousand). ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-112-1": { "value": "2.21 Trade and other receivablesLong-term receivables\u20ac 1,000 2025 2024Contract assets 7,491 3,200Total 7,491 3,200Short-term receivables\u20ac 1,000 2025 2024Trade receivables 2,294 1,724Contract assets 954 1,000Accrued income 348 471Other receivables 4 19Total 3,599 3,213The most substantial item included in the accrued income is cost support receivables of EUR 10 thousand (EUR 162 thou-sand). The age analysis of the trade receivables is presented in note 2.26 (Financial Risk Management).", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-112-2": { "value": "2.21 Trade and other receivablesLong-term receivables\u20ac 1,000 2025 2024Contract assets 7,491 3,200Total 7,491 3,200Short-term receivables\u20ac 1,000 2025 2024Trade receivables 2,294 1,724Contract assets 954 1,000Accrued income 348 471Other receivables 4 19Total 3,599 3,213The most substantial item included in the accrued income is cost support receivables of EUR 10 thousand (EUR 162 thou-sand). The age analysis of the trade receivables is presented in note 2.26 (Financial Risk Management).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-112-3": { "value": "2.21 Trade and other receivablesLong-term receivables\u20ac 1,000 2025 2024Contract assets 7,491 3,200Total 7,491 3,200Short-term receivables\u20ac 1,000 2025 2024Trade receivables 2,294 1,724Contract assets 954 1,000Accrued income 348 471Other receivables 4 19Total 3,599 3,213The most substantial item included in the accrued income is cost support receivables of EUR 10 thousand (EUR 162 thou-sand). The age analysis of the trade receivables is presented in note 2.26 (Financial Risk Management).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-113-1": { "value": "2.22 Notes related to shareholder\u00b4s equityBiohit Oyj\u2019s share capital is EUR\ue61d2,350,350.81 (EUR\ue61d2,350,350.81) and there are 15,197,593 (15,181,593) shares, of which 2,975,500 (2,975,500) belong to Series A and 12,222,093 (12,206,093) belong to Series B. Series B is listed on the stock exchange.The shares have no nominal value. Shares in Series A and B differ from each other in that each Series A share entitles its holder to twenty (20) votes at general meetings, while each Series B share carries one (1) vote. The dividend paid for Series B shares is, however, two (2) per cent of the nominal value higher than that paid for Series A shares. When this regulation is applied, the nominal value of the shares is taken to be EUR 0.17, which was the nominal value of the company\u2019s shares when it decided to discontinue using nominal values for shares.The shareholders\u2019 equity has been paid in full. Description of shareholders\u2019 equity funds:The translation differences reserve includes the translation differences arising when the financial statements of foreign subsidiaries and joint ventures are translated into euros.The invested unrestricted equity fund includes other investments similar to share-holders\u2019 equity and the subscription prices of shares insofar as no specific decision is taken to recognise these under shareholders\u2019 equity.The fair value reserve consists of GeneticAnalysis AS stocks. Dividends on equity investments are recognised in the income statement.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-119-1": { "value": "Capital managementFor capital management purposes Biohit defines capital as total equity and interest-bear-ing liabilities less cash and cash equivalents and current financial investments. The main objectives of Biohit\u2019s capital management are to maintain a solid overall financial position and to ensure sufficient financial flexibility to implement long-term business strategy.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-120-1": { "value": "2.23 Share-based paymentShare-based payments termsand 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 with-out cash payment, but a subscription price is set for the shares. The key terms and condi-tions of the incentive scheme are shown in the adjacent table.Options granted during the 2021 financial period:I 2021 II 2021SchemeTypes A, B, C, D, ETypes A, 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 2022II 2022SchemeTypes A, B, C, D, ETypes A, B, C, DNature of the scheme Share options Types A, B, C, DDate of granting 29 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 holders 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 CompanyOptions in circulationNumber of options 2025 2024In 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 SchemeI 2022 II 2022Anticipated volatility44.4% 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 SchemeI 2021 II 2021Anticipated volatility36.4% 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-123-1": { "value": "2.24 Interest-bearing liabilitiesBalance sheet values of interest-bearing liabilities\u20ac 1,000 2025 2024Long-term interest-bearing liabilitiesLease liabilities 1,251 284Total interest-bearing long-term liabilities1,251 284Short-term interest-bearing liabilitiesLease liabilities 337 303Total interest-bearing short-term liabilities337 303Total interest-bearing liabilities 1,588 587Analysis of the maturities of lease liabilities is presented in note 2.26 (Financial Risk Management).", "dimensions": { "concept": "BIO:DisclosureOfLeaseLiabilities", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-128-1": { "value": "2.25 Trade payables and other liabilitiesLong-term interest-free liabilities\u20ac 1,000 2025 2024Other long-term liabilities 2 6Total2 6Short-term interest-free liabilities\u20ac 1,0002025 2024Trade payables1,041 679Other payables30 205Advances received 3 1Tax liabilities837 424Accruals and deferred income1,365 1,406Total 3,276 2,715Total interest-free liabilities 3,278 2,721The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 703 thousand (EUR 749 thousand) and withholding tax liability EUR 825 thousand (EUR 410 thousand). Other payables include Biohit Healthcare S.r.l. cost accrual EUR 30 thousand (EUR 205 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-128-2": { "value": "2.25 Trade payables and other liabilitiesLong-term interest-free liabilities\u20ac 1,000 2025 2024Other long-term liabilities 2 6Total2 6Short-term interest-free liabilities\u20ac 1,0002025 2024Trade payables1,041 679Other payables30 205Advances received 3 1Tax liabilities837 424Accruals and deferred income1,365 1,406Total 3,276 2,715Total interest-free liabilities 3,278 2,721The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 703 thousand (EUR 749 thousand) and withholding tax liability EUR 825 thousand (EUR 410 thousand). Other payables include Biohit Healthcare S.r.l. cost accrual EUR 30 thousand (EUR 205 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-128-3": { "value": "2.25 Trade payables and other liabilitiesLong-term interest-free liabilities\u20ac 1,000 2025 2024Other long-term liabilities 2 6Total2 6Short-term interest-free liabilities\u20ac 1,0002025 2024Trade payables1,041 679Other payables30 205Advances received 3 1Tax liabilities837 424Accruals and deferred income1,365 1,406Total 3,276 2,715Total interest-free liabilities 3,278 2,721The most substantial items included in accruals and deferred income are the deferral of employment benefits EUR 703 thousand (EUR 749 thousand) and withholding tax liability EUR 825 thousand (EUR 410 thousand). Other payables include Biohit Healthcare S.r.l. cost accrual EUR 30 thousand (EUR 205 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-130-2": { "value": "Exchange rate riskExchange rate risks are associated with inter-national business activities. When calculated using comparable currencies, Biohit\u2019s net rev-enue not materially different to the reported values. Overall, exchange rate changes did not significant affect the company\u2019s profitabil-ity 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 Healthcare Ltd, but the risk is not hedged.", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-131-2": { "value": "Interest rate riskInterest 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 0.1 million (EUR 0.8 million). A rise or fall in share prices by nine percentage points would cause Biohit\u2019s result to change by about one percent.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-129-1": { "value": "2.26 Financial risk management Biohit\u2019s management of financing risks focuses on analysing and minimising the following financing risks:Exchange rate riskExchange rate risks are associated with inter-national business activities. When calculated using comparable currencies, Biohit\u2019s net rev-enue not materially different to the reported values. Overall, exchange rate changes did not significant affect the company\u2019s profitabil-ity 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 Healthcare Ltd, but the risk is not hedged.Interest rate riskInterest 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 0.1 million (EUR 0.8 million). A rise or fall in share prices by nine percentage points would cause Biohit\u2019s result to change by about one 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 4.8 million (EUR 6.6 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 com-pany\u2019s current liquid assets is to achieve prof-it at very low risk of capital loss.The Group\u2019s equity ratio was 75.4% (78.6%).The tables below provide an analysis of the maturities of financial liabilities. The amounts are shown on an undiscounted basis and include both interest payments and repay-ments. Analysis of the maturities of financial liabilities in 2025\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 1,041 - - 1,041Lease contracts 357 1,110 248 1,715Total 1,398 1,110 248 2,756Analysis 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 - 1,284Commodity 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 2025loss Net 2025 2024loss Net 2024Not yet at maturity 1,641 -1 1,640 1,001 -1 999Less than 30 days overdue 412 0 412 274 -1 27330\u201360 days overdue 16 0 16 79 -4 7661\u201390 days overdue 22 0 22 11 0 11More than 90 days overdue 205 0 205 389 -24 365Total 2,295 -1 2,294 1,753 -30 1,724The impairment loss is calculated on the basis of historical data and is based on the payment behavior of Biohit\u2019s customers in previous years. Management considers that trade receivables overdue by more than 90 days do not contain a material credit risk, as a significant proportion of these receivables relate to customers who tend to pay with longer delays, although no signs of insolvency have been noted.Credit losses recognised for 2025 amounted to EUR 0 thousand (EUR 4 thousand).Capital structure managementThe equity ratio \u2013 an indicator of the company\u2019s capital structure \u2013 is calculated by dividing the Group\u2019s equity by the balance sheet total less advances received. The result of this calculation is then multiplied by one hundred.Equity ratio\u20ac 1,000 2025 2024Total shareholders' equity 14,939 12,191Balance sheet total 19,807 15,502Advances received -3 -1 Equity ratio 75.4% 78.6% ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-133-2": { "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 4.8 million (EUR 6.6 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 com-pany\u2019s current liquid assets is to achieve prof-it at very low risk of capital loss.The Group\u2019s equity ratio was 75.4% (78.6%).The tables below provide an analysis of the maturities of financial liabilities. The amounts are shown on an undiscounted basis and include both interest payments and repay-ments. Analysis of the maturities of financial liabilities in 2025\u20ac 1,000 <1 year 1-5 years >5 years TotalTrade payables 1,041 - - 1,041Lease contracts 357 1,110 248 1,715Total 1,398 1,110 248 2,756Analysis 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 - 1,284", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-139-1": { "value": "Credit and counterparty riskThe investment portfolio consists of direct corporate bond loans, structured products, corporate loan funds, money market funds and cash in bank accounts. Some of the prod-ucts in the investment portfolio are listed, while others are not. Sufficient diversifica-tion of investments between asset categories, investment instruments and counterparties is essential. The company uses at least two partners in its investment activities. Approxi-mately 0% of the investment portfolio is cash, low-risk money market fund investments and investment-grade investments. 90% of the investments are high-yield investments exposed to interest rate risk and unclassified investments. 9% 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 sol-vent banks, so it is considered that they do not carry credit risk. No expected credit loss has been recognised. The maximum risk of invest-ments and funds is their book value.The business units are responsible for the credit risks connected to their trade receiv-ables, 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 credit risk concentration has occurred. Majority of the contract assets are from one client. At the reporting date, the Biohit\u2019s credit exposure to the counterparty amounted to a total of EUR 8.4 million (EUR 4.6 million) contract assets and EUR 0.3 mil-lion (EUR 0.0 million) trade receivables. When assessing counterparty risk, consider-ation is given to both the value and liquidity of the share pledge provided as collateral for Hefei\u2019s receivables, as well as Hefei\u2019s histor-ical payment behaviour. The risk assessment also takes into account the interdependence between Biohit and Hefei. Hefei owns 22.67% of Biohit shares. At the reporting date the market value of those shares was EUR 12.4 million. As Biohit\u2019s largest shareholder, Hefei has a significant economic incentive to contin-ue to meet its contractual obligations. Among macroeconomic factors, particular attention is paid to the economic outlook and financing conditions in the counterparty\u2019s main market, as well as developments in the industry and the regulatory environment.Expected credit losses (ECL)The Company recognises an impairment loss on contract assets in accordance with IFRS 9 by applying the simplified approach, under which the loss allowance is measured at an amount equal to lifetime expected credit losses. The assessment is based on manage-ment\u2019s best estimate and incorporates both quantitative and qualitative indicators as well as forward-looking information. The estimate also reflects the impact of the collateral asso-ciated with the contract on the loss given default (LGD). The LGD is based on the esti-mated realisable value of the collateral and the related realisation costs. There is inher-ent uncertainty associated with the realisa-tion of the collateral, which has been reflect-ed in the valuation by applying a conservative realisable value. At the reporting date, the loss allowance relating to this counterparty amounted to EUR 0.2 million.The company has also assessed the sensitiv-ity of expected credit losses to key assump-tions. The sensitivity analysis examines how the loss allowance would change if the proba-bility of default (PD) or the realizable value of collateral differed from management\u2019s base assumption. If PD increased by 0.5 percentage points, the loss allowance would be expected to increase by approximately 68%. If the estimat-ed realizable value of the collateral decreased by 50%, the loss allowance would be expected to increase by approximately 43%. The sen-sitivity analysis is indicative in nature and is based on the assumption that other factors remain unchanged.On 31 December 2025, trade receivables totalled EUR 2.3 million (EUR 1.7 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-145-2": { "value": "Age distribution of trade receivablesImpairment Impairment \u20ac 1,000 2025loss Net 2025 2024loss Net 2024Not yet at maturity 1,641 -1 1,640 1,001 -1 999Less than 30 days overdue 412 0 412 274 -1 27330\u201360 days overdue 16 0 16 79 -4 7661\u201390 days overdue 22 0 22 11 0 11More than 90 days overdue 205 0 205 389 -24 365Total 2,295 -1 2,294 1,753 -30 1,724The impairment loss is calculated on the basis of historical data and is based on the payment behavior of Biohit\u2019s customers in previous years. Management considers that trade receivables overdue by more than 90 days do not contain a material credit risk, as a significant proportion of these receivables relate to customers who tend to pay with longer delays, although no signs of insolvency have been noted.Credit losses recognised for 2025 amounted to EUR 0 thousand (EUR 4 thousand).", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-149-1": { "value": "2.27 Related-party transactionsParties are considered to be related parties if one of the parties is able to exercise control or considerable influence over the other\u2019s decision-making related to finances and business. The Group\u2019s related parties comprise the members of the Board of Directors, the president & CEO, the members of the Management Team and, in accordance with IAS 24, their close family members, as well as the Group\u2019s associates and joint ventures. In addition the Group\u2019s related parties include Biohit Health-Care (Hefei) Co. Ltd and subsidiaries. Salaries and other Post-employment Management remuneration 2025short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationParent companyManagement teams 685 128 13President & CEO 321 56 19Members of the scientific advisory board 145 - -Salaries and other Post-employment Management remuneration 2024short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationParent companyManagement teams 795 149 97President & CEO 305 57 17Members of the scientific advisory board 131 - -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 Direc-tors\u2019 decision. The compensation, including fringe benefits, is EUR\ue61d85 thousand (EUR\ue61d111 thousand). SubsidiariesSalaries and other Post-employment Management remuneration 2025short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationManaging Directors 189 18 8SubsidiariesSalaries and other Post-employment Management remuneration 2024short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationManaging Directors 191 18 13In 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 long-term loan of EUR 40 thousand (EUR 40 thousand) and the management team EUR 94 thousand (EUR 98 thousand). The loan\u2019s interest rate is 12-month Euribor. Interest is paid annually in arrears. The loan period is five years. The borrower is entitled to pay back the loan early.Board of Directors\u2019 remuneration\u20ac 1,000 2025 2024Parent companyVesa Silaskivi Chairman 28 21Lea Paloheimo Member 22 16Osmo Suovaniemi Member 20 20Liu Feng Member 22 11Kalle H\u00e4rk\u00f6nen Member 22 18Total board remuneration 114 86Liu Feng is the owner of Biohit HealthCare (Hefei) Co. Ltd, and he exercises control over the company.On 31 December 2025, 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 directly or through companies under their control. These correspond to 47.0% of all of the shares in the company and 85.9% of all of the votes. Share ownership of the managementand board of directorsNumber of shares Series A shares Series B shares2025202420252024CEO 0 0 40,000 40,000Management group 0 0 97,677 111,293Board of directors 2,868,310 2,868,310 4,236,748 4,236,748The Group\u2019s parent company and subsidiaries Parent company: Biohit Oyj, Finland Group ownershipBiohit Healthcare Ltd, United Kingdom 100%Biohit Healthcare S.r.l., Italy 100%*The Italian subsidiary will be liquidated during 2026.Sales of goods, services and licenses to related party companies\u20ac 1,0002025 2024Sales of goodsBiohit HealthCare (Hefei) Co. Ltd 1,037 2,066License salesBiohit HealthCare (Hefei) Co. Ltd 5,400 2,800Total 6,437 4,866Trade receivables and other receivables from related party companies\u20ac 1,0002025 2024Trade receivablesBiohit HealthCare (Hefei) Co. Ltd 347 0Contract assetsBiohit HealthCare (Hefei) Co. Ltd 8,445 4,200Total 8,792 4,200Purchases of goods and services from related party companies\u20ac 1,0002025 2024Purchase of goodsBiohit HealthCare (Hefei) Co. Ltd 847 323Purchase of servicesBiohit HealthCare (Hefei) Co. Ltd 35 3Total 882 326Trade payables to related party companies\u20ac 1,0002025 2024Trade payablesBiohit HealthCare (Hefei) Co. Ltd 125 92Total 125 92Biohit HealthCare (Hefei) Co. Ltd owns 22.7 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 3.3 million) as security for its obligations under the agreement.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-149-2": { "value": "2.27 Related-party transactionsParties are considered to be related parties if one of the parties is able to exercise control or considerable influence over the other\u2019s decision-making related to finances and business. The Group\u2019s related parties comprise the members of the Board of Directors, the president & CEO, the members of the Management Team and, in accordance with IAS 24, their close family members, as well as the Group\u2019s associates and joint ventures. In addition the Group\u2019s related parties include Biohit Health-Care (Hefei) Co. Ltd and subsidiaries. Salaries and other Post-employment Management remuneration 2025short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationParent companyManagement teams 685 128 13President & CEO 321 56 19Members of the scientific advisory board 145 - -Salaries and other Post-employment Management remuneration 2024short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationParent companyManagement teams 795 149 97President & CEO 305 57 17Members of the scientific advisory board 131 - -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 Direc-tors\u2019 decision. The compensation, including fringe benefits, is EUR\ue61d85 thousand (EUR\ue61d111 thousand). SubsidiariesSalaries and other Post-employment Management remuneration 2025short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationManaging Directors 189 18 8SubsidiariesSalaries and other Post-employment Management remuneration 2024short-term employ-and termination Share-based \u20ac 1,000ment benefitsbenefitsremunerationManaging Directors 191 18 13In 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 long-term loan of EUR 40 thousand (EUR 40 thousand) and the management team EUR 94 thousand (EUR 98 thousand). The loan\u2019s interest rate is 12-month Euribor. Interest is paid annually in arrears. The loan period is five years. The borrower is entitled to pay back the loan early.Board of Directors\u2019 remuneration\u20ac 1,000 2025 2024Parent companyVesa Silaskivi Chairman 28 21Lea Paloheimo Member 22 16Osmo Suovaniemi Member 20 20Liu Feng Member 22 11Kalle H\u00e4rk\u00f6nen Member 22 18Total board remuneration 114 86Liu Feng is the owner of Biohit HealthCare (Hefei) Co. Ltd, and he exercises control over the company.On 31 December 2025, 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 directly or through companies under their control. These correspond to 47.0% of all of the shares in the company and 85.9% of all of the votes. Share ownership of the managementand board of directorsNumber of shares Series A shares Series B shares2025202420252024CEO 0 0 40,000 40,000Management group 0 0 97,677 111,293Board of directors 2,868,310 2,868,310 4,236,748 4,236,748The Group\u2019s parent company and subsidiaries Parent company: Biohit Oyj, Finland Group ownershipBiohit Healthcare Ltd, United Kingdom 100%Biohit Healthcare S.r.l., Italy 100%*The Italian subsidiary will be liquidated during 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:74370089ATTSNBXJVT29", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-165-1": { "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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-164-1": { "value": "2.28 Collateral and Contingent Liabilities\u20ac 1,0002025 2024Collateral 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "pp-value-168-1": { "value": "On 31 December 2025 the parent company\u2019s distributable assets (unrestricted equity) amounted to EUR 10,821,659.98. including the profit for the financial period of EUR 2,782,440.57. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }