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"Tag245": {
"value": "\n
\n1. Corporate information and basis of accounting
\n1.1 Corporate information
\nOptomed is a Finnish medical technology group (hereafter \u2018Optomed\u2019 or \u2018Group\u2019)
\n
\nthat
\n\nspecialises in hand-held fundus cameras and solutions for screening of
\nblinding eye diseases
\n\n\n, established in 2004
\n.
\nThe Group\u2019s parent company, Optomed Plc. (hereafter the \u2018Company\u2019) is a
\nFinnish public limited liability company established under the laws of Finland,
\nand its business ID is 1936446-1. It is domiciled in Oulu, Finland and the Company\u2019s
\nregistered address is Yrttipellontie 1, 90230 Oulu, Finland.
\n\n
The Board of Directors of Optomed Plc approved these consolidated financial
\n
statements for issue. According to the Finnish Limited Liability Companies\u2019 Act,
\n
the shareholders have the right to approve or reject the financial statements in
\n
the Annual General Meeting held after the publication of the financial statements.
\n
Furthermore, the Annual General Meeting can decide on modifications to be
\n
made to the financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag234": {
"value": "\nspecialises in hand-held fundus cameras and solutions for screening of \nblinding eye diseases\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag235": {
"value": "Optomed Plc.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag242": {
"value": "Plc.",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag252": {
"value": "Finland",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag249": {
"value": "Finland",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag226": {
"value": "Yrttipellontie 1, 90230 Oulu, Finland",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag257": {
"value": "\nThe Board of Directors of Optomed Plc approved these consolidated financial
\nstatements for issue. According to the Finnish Limited Liability Companies\u2019 Act,
\nthe shareholders have the right to approve or reject the financial statements in
\nthe Annual General Meeting held after the publication of the financial statements.
\nFurthermore, the Annual General Meeting can decide on modifications to be
\nmade to the financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag241": {
"value": "Optomed Plc",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag237": {
"value": "\n
\n1.2 Basis of accounting
\n
\n\n
Optomed\u2019s consolidated financial statements are prepared in accordance with
\n
International Financial Reporting Standards (IFRS) as adopted by the European
\n
Union and in force as at December 31, 2025.
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
In the EU IFRS are standards and
\ntheir interpretations adopted in accordance with the procedure laid down in
\nregulation (EC) No 1606/2002 of the European Parliament and of the Council.
\nOptomed has consistently applied these policies to all the years presented
\n(2024-2025), unless otherwise stated.
\nGeneral policies applied that relate to the consolidated financial statements as a
\nwhole are described in this section 1.2. Accounting policies that are specific to a
\ncomponent of the financial statements, together with descriptions of management
\njudgements, related estimates and assumptions, have been incorporated into
\nthe relevant note.
\nThe consolidated financial statements are prepared on a historical cost
\nbasis, except for the following that are measured at fair value (refer to 1.2.3
\nMeasurement of fair values below):
\nshare-based payments
\nThe financial year of Optomed is the calendar year. The figures in the financial
\nstatements are mainly presented in thousands of euro. All figures presented have
\nbeen rounded, and consequently the sum of individual figures may deviate from
\nthe presented aggregate figure. Key figures are computed using exact figures.
\n\n
\n
\n
1.2.1 Consolidation
\n
The consolidated financial statements incorporate the financial statements
\n
of the parent company Optomed Plc. and of all those subsidiaries over which
\n
the parent company has control at the end of the reporting period. Optomed
\n
controls an entity when Optomed is exposed to, or has rights to, variable returns
\n
from its involvement with the entity and has the ability to affect those returns
\n
through its power to direct the activities of the entity. Acquired subsidiaries are
\n
consolidated from the date on which control is transferred to Optomed until
\n
control ceases. Refer to Note 23. Related party transactions for disclosures on
\n
the Group structure.
\n
Intra-group transactions, receivables, liabilities and unrealized margins, as
\n
well as distribution of profits within the Group, are eliminated in preparing the
\n
consolidated financial statements. Optomed had no non-controlling interests
\n
(NCI) during the financial years in the report.
\n
Acquired or established subsidiaries are accounted for by using the acquisition
\n
method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n
1.2.2 Foreign currency transactions and balances
\n
Items included in the financial statements of each subsidiary are measured using
\n
the currency of the primary economic environment in which the company operates
\n
(\u2018the functional currency\u2019). The consolidated financial statements are presented in
\n
Euro, which is the functional and presentation currency of the parent company.
\n
For those subsidiaries with non-Euro functional and presentation currency, the
\n
income and expenses for the income statement and comprehensive income
\n
statement, and the items for cash flow statement, are translated into Euro using
\n
the average exchange rates of the reporting period. The assets and liabilities for the
\n
balance sheet are translated using the exchange rates prevailing at the reporting
\n
date. The translation differences arising from the use of different exchange rates
\n
explained above are recognized in consolidated other comprehensive income.
\n
Any goodwill arising on the acquisition of foreign operations and any fair value
\n
adjustments to the carrying amounts of assets and liabilities arising on the
\n
acquisition of those foreign operations are treated as assets and liabilities of
\n
those foreign operations. They are translated into Euro using the exchange rates
\n
prevailing at the reporting date. When a foreign operation is sold, or is otherwise
\n
partially or completely disposed of, the translation differences accumulated in
\n
equity are reclassified in profit or loss as part of the gain or loss on the transaction.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
1.2.3 Measurement of fair values
\n
Fair value is the price that would be received to sell an asset or paid to
\n
transfer a liability in an orderly transaction between market participants at
\n
the measurement date. A number of the Group\u2019s accounting policies and
\n
disclosures require the measurement of fair values, for both financial and
\n
non-financial assets and liabilities. When measuring the fair value of an asset
\n
or a liability, the Group uses observable market data as far as possible. Fair
\n
values are categorised into different levels in a fair value hierarchy based on
\n
the inputs used in the valuation techniques as follows:
\n
\u2014
\n
Level 1: quoted prices (unadjusted) in active markets for identical assets
\n
or liabilities.
\n
\u2014
\n
Level 2: inputs other than quoted prices included in Level 1 that are
\n
observable for the asset or liability; either directly (i.e. as prices) or indirectly
\n
(i.e. derived from prices).
\n
\u2014
\n
Level 3: inputs for the asset or liability that are not based on observable
\n
market data (unobservable inputs).
\n
Specific valuation techniques used in fair value measurement include:
\n
\u2014
\n
Share-based payments \u2013 Black-Scholes option pricing model (Note 6.4
\n
Share-based payment plans)
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
1.2.4 Operating result
\n
Optomed has determined operating result to be a relevant subtotal in
\n
understanding the Group\u2019s financial performance. However, IFRS does not
\n
define the concept of operating result. The Group has defined it as follows:
\n
operating result is the net amount attained when revenues are added by other
\n
operating income, less:
\n
\u2014 purchase expenses, adjusted with change in inventories
\n
\u2014 employee benefit expenses
\n
\u2014 depreciation, amortization and any impairment losses, and
\n
\u2014 other operating expenses.
\n
All other items are presented below operating result in the income statement.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
1.2.5 Non-current assets held for sale
\n
Non-current assets (or disposal groups) are classified as held for sale, if their
\n
carrying amounts are to be recovered principally through a sale transaction rather
\n
than through continuing use. From the date of classification, these assets (or
\n
disposal groups) are measured at the lower of their carrying amounts and fair
\n
value less the costs to sell, and the recognition of depreciation or amortization
\n
is discontinued.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
1.2.6 Critical management judgments and related
\n
estimates and assumptions
\n
The preparation of financial statements under IFRS requires management to make
\n
judgments, estimates and assumptions that affect the reported amounts of assets
\n
and liabilities, and disclosure of contingent assets and liabilities at the end of the
\n
reporting period as well as the reported amounts of income and expenses during
\n
the reporting period. These estimates and assumptions are based on historical
\n
experience and other justified assumptions, such as future expectations, that
\n
Optomed management believes are reasonable under the circumstances at the
\n
end of the reporting period and the time when they were made.
\n
Although these estimates are based on management\u2019s best knowledge of current
\n
events and actions, actual results may ultimately differ from those estimates.
\n
The estimates and underlying assumptions are reviewed on an on-going basis
\n
and when preparing financial statements. Changes in accounting estimates may
\n
be necessary if there are changes in the circumstances on which the estimate
\n
was based, or as a result of new information or more experience. Such changes
\n
are recognized in the period in which the estimate or the assumption is revised.
\n
Use of judgment and estimates
\n
Judgements that management has made in the process of applying accounting
\n
policies and that have the most significant effect on the amounts recognised in
\n
the financial statements, relate to the following areas:
\n
\u2014
\n
capitalisation of development costs: determination of development
\n
expenditure eligible for capitalisation (Note 12. Intangible assets )
\n
\u2014 Camera lease period: determination of camera lease period (13. Tangible
\n
assets)
\n
\u2014 leases: determination of lease term (Note 14. Leases )
\n
Assumptions and estimation uncertainties that have a significant risk of resulting
\n
in a material adjustment to the carrying amounts of assets and liabilities within
\n
the next financial year are the following:
\n
\u2014 goodwill impairment testing (Note 12. Intangible assets )
\n
\u2014 capitalisation of development expenditures (Note 12. Intangible assets )
\n
\u2014
\n
Development expenditures impairment testing (Note 12. Intangible assets)
\n
\u2014
\n
Determining trade receivables credit risk (Note 21. Financial risk management)
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
1.2.7 Adoption of new and amended standards in
\n
future financial years
\n
Optomed has not yet adopted the following amended standards and
\n
interpretations already issued by the IASB. The Group will adopt these
\n
pronouncements as of the effective date of each of the pronouncements, or if
\n
the effective date is not the first day of the financial year, as of the beginning of
\n
the next financial year following the effective date. Currently Optomed believes
\n
that the adoption of these pronouncements will not have a significant effect on
\n
the future consolidated financial statements.
\n
For financial years beginning on or after January 1, 2026: Amendments made to
\n
IAS 7, IFRS 1, IFRS 7, IFRS 9, and IFRS 10 have not had material impact on these
\n
financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag256": {
"value": "\nOptomed\u2019s consolidated financial statements are prepared in accordance with
\nInternational Financial Reporting Standards (IFRS) as adopted by the European
\nUnion and in force as at December 31, 2025.
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag247": {
"value": "\n
\n\n
1.2.1 Consolidation
\n
The consolidated financial statements incorporate the financial statements
\n
of the parent company Optomed Plc. and of all those subsidiaries over which
\n
the parent company has control at the end of the reporting period. Optomed
\n
controls an entity when Optomed is exposed to, or has rights to, variable returns
\n
from its involvement with the entity and has the ability to affect those returns
\n
through its power to direct the activities of the entity. Acquired subsidiaries are
\n
consolidated from the date on which control is transferred to Optomed until
\n
control ceases. Refer to Note 23. Related party transactions for disclosures on
\n
the Group structure.
\n
Intra-group transactions, receivables, liabilities and unrealized margins, as
\n
well as distribution of profits within the Group, are eliminated in preparing the
\n
consolidated financial statements. Optomed had no non-controlling interests
\n
(NCI) during the financial years in the report.
\n
Acquired or established subsidiaries are accounted for by using the acquisition
\n
method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag228": {
"value": "\n1.2.1 Consolidation
\nThe consolidated financial statements incorporate the financial statements
\nof the parent company Optomed Plc. and of all those subsidiaries over which
\nthe parent company has control at the end of the reporting period. Optomed
\ncontrols an entity when Optomed is exposed to, or has rights to, variable returns
\nfrom its involvement with the entity and has the ability to affect those returns
\nthrough its power to direct the activities of the entity. Acquired subsidiaries are
\nconsolidated from the date on which control is transferred to Optomed until
\ncontrol ceases. Refer to Note 23. Related party transactions for disclosures on
\nthe Group structure.
\nIntra-group transactions, receivables, liabilities and unrealized margins, as
\nwell as distribution of profits within the Group, are eliminated in preparing the
\nconsolidated financial statements. Optomed had no non-controlling interests
\n(NCI) during the financial years in the report.
\nAcquired or established subsidiaries are accounted for by using the acquisition
\nmethod.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag243": {
"value": "\n1.2.2 Foreign currency transactions and balances
\nItems included in the financial statements of each subsidiary are measured using
\nthe currency of the primary economic environment in which the company operates
\n(\u2018the functional currency\u2019). The consolidated financial statements are presented in
\nEuro, which is the functional and presentation currency of the parent company.
\nFor those subsidiaries with non-Euro functional and presentation currency, the
\nincome and expenses for the income statement and comprehensive income
\nstatement, and the items for cash flow statement, are translated into Euro using
\nthe average exchange rates of the reporting period. The assets and liabilities for the
\nbalance sheet are translated using the exchange rates prevailing at the reporting
\ndate. The translation differences arising from the use of different exchange rates
\nexplained above are recognized in consolidated other comprehensive income.
\nAny goodwill arising on the acquisition of foreign operations and any fair value
\nadjustments to the carrying amounts of assets and liabilities arising on the
\nacquisition of those foreign operations are treated as assets and liabilities of
\nthose foreign operations. They are translated into Euro using the exchange rates
\nprevailing at the reporting date. When a foreign operation is sold, or is otherwise
\npartially or completely disposed of, the translation differences accumulated in
\nequity are reclassified in profit or loss as part of the gain or loss on the transaction.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag222": {
"value": "\n1.2.3 Measurement of fair values
\nFair value is the price that would be received to sell an asset or paid to
\ntransfer a liability in an orderly transaction between market participants at
\nthe measurement date. A number of the Group\u2019s accounting policies and
\ndisclosures require the measurement of fair values, for both financial and
\nnon-financial assets and liabilities. When measuring the fair value of an asset
\nor a liability, the Group uses observable market data as far as possible. Fair
\nvalues are categorised into different levels in a fair value hierarchy based on
\nthe inputs used in the valuation techniques as follows:
\n\u2014
\nLevel 1: quoted prices (unadjusted) in active markets for identical assets
\nor liabilities.
\n\u2014
\nLevel 2: inputs other than quoted prices included in Level 1 that are
\nobservable for the asset or liability; either directly (i.e. as prices) or indirectly
\n(i.e. derived from prices).
\n\u2014
\nLevel 3: inputs for the asset or liability that are not based on observable
\nmarket data (unobservable inputs).
\nSpecific valuation techniques used in fair value measurement include:
\n\u2014
\nShare-based payments \u2013 Black-Scholes option pricing model (Note 6.4
\nShare-based payment plans)
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag236": {
"value": "\n1.2.4 Operating result
\nOptomed has determined operating result to be a relevant subtotal in
\nunderstanding the Group\u2019s financial performance. However, IFRS does not
\ndefine the concept of operating result. The Group has defined it as follows:
\noperating result is the net amount attained when revenues are added by other
\noperating income, less:
\n\u2014 purchase expenses, adjusted with change in inventories
\n\u2014 employee benefit expenses
\n\u2014 depreciation, amortization and any impairment losses, and
\n\u2014 other operating expenses.
\nAll other items are presented below operating result in the income statement.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag240": {
"value": "\n1.2.5 Non-current assets held for sale
\nNon-current assets (or disposal groups) are classified as held for sale, if their
\ncarrying amounts are to be recovered principally through a sale transaction rather
\nthan through continuing use. From the date of classification, these assets (or
\ndisposal groups) are measured at the lower of their carrying amounts and fair
\nvalue less the costs to sell, and the recognition of depreciation or amortization
\nis discontinued.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag251": {
"value": "\n1.2.6 Critical management judgments and related
\nestimates and assumptions
\nThe preparation of financial statements under IFRS requires management to make
\njudgments, estimates and assumptions that affect the reported amounts of assets
\nand liabilities, and disclosure of contingent assets and liabilities at the end of the
\nreporting period as well as the reported amounts of income and expenses during
\nthe reporting period. These estimates and assumptions are based on historical
\nexperience and other justified assumptions, such as future expectations, that
\nOptomed management believes are reasonable under the circumstances at the
\nend of the reporting period and the time when they were made.
\nAlthough these estimates are based on management\u2019s best knowledge of current
\nevents and actions, actual results may ultimately differ from those estimates.
\nThe estimates and underlying assumptions are reviewed on an on-going basis
\nand when preparing financial statements. Changes in accounting estimates may
\nbe necessary if there are changes in the circumstances on which the estimate
\nwas based, or as a result of new information or more experience. Such changes
\nare recognized in the period in which the estimate or the assumption is revised.
\nUse of judgment and estimates
\nJudgements that management has made in the process of applying accounting
\npolicies and that have the most significant effect on the amounts recognised in
\nthe financial statements, relate to the following areas:
\n\u2014
\ncapitalisation of development costs: determination of development
\nexpenditure eligible for capitalisation (Note 12. Intangible assets )
\n\u2014 Camera lease period: determination of camera lease period (13. Tangible
\nassets)
\n\u2014 leases: determination of lease term (Note 14. Leases )
\n Assumptions and estimation uncertainties that have a significant risk of resulting
\nin a material adjustment to the carrying amounts of assets and liabilities within
\nthe next financial year are the following:
\n\u2014 goodwill impairment testing (Note 12. Intangible assets )
\n\u2014 capitalisation of development expenditures (Note 12. Intangible assets )
\n\u2014
\nDevelopment expenditures impairment testing (Note 12. Intangible assets)
\n\u2014
\nDetermining trade receivables credit risk (Note 21. Financial risk management)
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n12.2 Assumptions and estimation uncertainties \u2013
\ndevelopment costs
\nOptomed capitalises development expenditure as an intangible asset where the
\nrelated criteria are met (refer to 12.1 Accounting policy above). This requires
\nmanagement to make judgement on when all of the criteria for capitalisation are
\nmet and when to cease capitalisation and start amortising the asset. The point
\nat which development costs meet the criteria for capitalisation is dependent on
\nOptomed management\u2019s judgement of, for example, the point at which technical
\nfeasibility is demonstrable.
\nIn impairment testing the recoverable amount of development costs are
\ndetermined based on value-in-use calculations. The calculations use cash flow
\nprojections approved by management covering a eight year period based on the
\nlifecycle of the product. The cash flow projections exclude expansion investments.
\nRevenue of certain projects are expected to grow, especially in the coming years.
\nThe discount rate is defined as WACC (weighted average cost of capital), which
\nreflects the total cost of equity and debt while considering the asset-specific
\nrisks. Factors that affect the interest in the WACC calculation include a risk-free
\ninterest rate, the cost of borrowed capital, the risk premium on the stock market,
\nthe beta coefficient, and the industry\u2019s capital structure. The pre-tax discount
\nrate was 15.9% (16.6%) and the post-tax discount rate 11.1% (11.9%)
\nThe sensivity analysis is prepared in respect of the discount rate and the terminal
\ngrowth rate applied beyond the eight-year projection period. The changes in
\nthese key assumptions - holding other assumptions constant - would result in
\nthe recoverable amount of the tested assets to equal their carrying amount as
\nat December 31, 2025.
\n\u2014
\nThe pre-tax discount rate should increase by 90.4 percentage point. So that
\nthe net present value of the 8 year forecast is 0.
\n\u2014 The terminal growth rate for break even cannot be measured.
\nBased on the impairment test carried out as at December 31, 2025 the
\ndevelopment costs were not impaired.
\nThe Group has not recognised impairment losses on intangible assets during
\nyear 2025. In 2024 Devices-segment had EUR 191 thousand impairment losses.
\n2024 Impairment loss is due to terminated projects.
\n
\n
\n\n\n\n\n\n\n\n\n\n12.4.2 Assumptions and estimation uncertainties
\nAt each balance sheet date Optomed management assesses if there is any
\nindication of impairment of goodwill (or other intangible, tangible asset or right-
\nof-use asset). Review is based on indicators that measure economic performance,
\nsuch as Group\u2019s management reporting as well as economic environment and
\nmarket follow-up.
\nSuch indications may include, among others:
\n\u2014
\nunexpected changes in significant factors underlying impairment tests
\n(revenues, profitability levels and changes in prevailing interest rates), and
\n\u2014 changes in market conditions.
\nThe recoverable amount determined in the testing process is based on
\nassumptions and estimates made by management on future sales, production
\ncosts, sales growth rate and discount rate, among others.
\nOptomed has allocated the goodwill arisen from the Commit acquisition to the
\nSoftware operating segment. This segment establishes a single cash-generating
\nunit. The carrying amount of the assets amounted to EUR 6,972 (7,416) thousand
\nas at December 31, 2025, including the goodwill of EUR 4,256 (4,256) thousand.
\nIn impairment testing the recoverable amount of the Software segment is
\ndetermined based on value-in-use calculations. The calculations use cash flow
\nprojections approved by management covering a five-year period. Previous
\nyears forecasts have been realized according to plan. Cash flows beyond the
\nfive-year period are extrapolated using the estimated steady growth rate of
\n1.8 %. The cash flow projections exclude expansion investments. The discount
\nrate is defined as WACC (weighted average cost of capital), which reflects the
\ntotal cost of equity and debt while considering the asset-specific risks. Factors
\nthat affect the interest in the WACC calculation include a risk-free interest rate,
\nthe cost of borrowed capital, the risk premium on the stock market, the beta
\ncoefficient, and the industry\u2019s capital structure. The pre-tax discount rate was
\n13.2% (14.2%) and the post-tax discount rate 11.1% (11.9%.)
\nThe sensivity analysis is prepared in respect of the discount rate and the terminal
\ngrowth rate applied beyond the five- year projection period. The changes in
\nthese key assumptions - holding other assumptions constant - would result in
\nthe recoverable amount of the tested assets to equal their carrying amount as
\nat December 31, 2025:
\n\u2014 The pre-tax discount rate should increase by 27.5 percentage point.
\n\u2014 The terminal growth rate for break even cannot be measured.
\nBased on the impairment test carried out as at December 31, 2025 the goodwill
\nwas not impaired.
\n
\n
\n\n\n\n\n\n\n\n\n14.2 Management judgements
\nSome business facility leases of the Group include termination options. Optomed
\nuses such terms in its contract management to maximise operational flexibility
\nfor its business. Termination options are considered on a case-by-case basis
\nfollowing a regular management assessment. The factors considered include, for
\n
\n\n\n\n\n\n\n\n\n\n\nexample, contractual terms and conditions for optional periods compared with
\nmarket rates, the importance of the underlying asset to Optomed\u2019s operations
\nas well as termination and replacement costs.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag224": {
"value": "\n
\n\n
1.2.7 Adoption of new and amended standards in
\n
future financial years
\n
Optomed has not yet adopted the following amended standards and
\n
interpretations already issued by the IASB. The Group will adopt these
\n
pronouncements as of the effective date of each of the pronouncements, or if
\n
the effective date is not the first day of the financial year, as of the beginning of
\n
the next financial year following the effective date. Currently Optomed believes
\n
that the adoption of these pronouncements will not have a significant effect on
\n
the future consolidated financial statements.
\n
For financial years beginning on or after January 1, 2026: Amendments made to
\n
IAS 7, IFRS 1, IFRS 7, IFRS 9, and IFRS 10 have not had material impact on these
\n
financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag239": {
"value": "\n1.2.7 Adoption of new and amended standards in
\nfuture financial years
\nOptomed has not yet adopted the following amended standards and
\ninterpretations already issued by the IASB. The Group will adopt these
\npronouncements as of the effective date of each of the pronouncements, or if
\nthe effective date is not the first day of the financial year, as of the beginning of
\nthe next financial year following the effective date. Currently Optomed believes
\nthat the adoption of these pronouncements will not have a significant effect on
\nthe future consolidated financial statements.
\nFor financial years beginning on or after January 1, 2026: Amendments made to
\nIAS 7, IFRS 1, IFRS 7, IFRS 9, and IFRS 10 have not had material impact on these
\nfinancial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag258": {
"value": "\n
\n2. Segment reporting
\n\n
2.1 Accounting policy
\n
An operating segment is a component of the Group that engages in business
\n
activities from which it may earn revenues and incur expenses and for which
\n
discrete financial information is available. Optomed has two reportable segments,
\n
Devices and Software.
\n
Software segment offers products for optimal management of various screening
\n
operations as well as IT solutions and services for storing, viewing and working
\n
with medical images. Also professional IT consulting services for government
\n
institutions are included in this segment. Currently it comprises own screening
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
solution products for diabetic retinopathy and breast, cervical and bowel cancer
\n
screening management. Optomed works also as distributor of Sectra software
\n
solutions
\n
The Devices segment develops, manufactures and sells solutions for the
\n
identification of ophthalmic diseases and systemic health diseases using
\n
Optomed fundus cameras and their integrated artificial intelligence algorithms.
\n
Clients include professionals in primary health care, ophthalmology, pediatrics,
\n
endocrinological diseases and neurology fields. Optomed subsidiaries Optomed
\n
USA and Optomed China are part of devices segment. In addition, Optomed acts
\n
as a reseller of artificial intelligence algorithms for several companies.
\n
Currently Devices segment comprises all Optomed branded camera products,
\n
such as Optomed Smartscope Pro, Optomed Aurora, Optomed Aurora AEYE,
\n
Optomed Polaris and Optomed Lumo cameras. Also products for OEM customers
\n
such as Volk Optical, Carl Zeiss Meditec and Topcon are included in the Devices
\n
segment.
\n
In Optomed Group the CEO has been identified as being the chief operating
\n
decision maker responsible for assessing performance of the segments and
\n
making resource allocating decisions. The segment disclosures presented are
\n
based on the internal management reporting. Optomed has not aggregated
\n
operating segments into reportable segments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n2.2 Reportable segments
\n2025
\n\n
\n\n\n| In thousand of euro | \nDevices | \nSoftware | \nGroup Admin | \nGroup, Total | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| External revenue | \n7,620 | \n 9,475 | \n0 | \n 17,096 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net operating expenses | \n-3,365 | \n-2,853 | \n0 | \n-6,217 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Margin | \n4,255 | \n6,623 | \n0 | \n10,878 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortization | \n-1,682 | \n-828 | \n-6 | \n-2,516 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n-4,693 | \n-5,342 | \n-4,369 | \n-14,404 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Operating result | \n-2,119 | \n453 | \n-4,375 | \n-6,042 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance items | \n0 | \n0 | \n-676 | \n-676 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit/Loss before tax expense | \n-2,119 | \n453 | \n-5,051 | \n-6,718 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment assets | \n12,217 | \n7,805 | \n51 | \n20,073 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Capital expenditure | \n2,308 | \n684 | \n56 | \n3,048 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment liabilities | \n1,175 | \n653 | \n0 | \n1,828 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n2024
\n\n
\n\n\n| In thousand of euro | \nDevices | \nSoftware | \nGroup Admin | \nGroup, Total | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| External revenue | \n5,326 | \n 9,714 | \n0 | \n15,040 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net operating expenses | \n-2,548 | \n-2,825 | \n9 | \n-5,364 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Margin | \n2,778 | \n6,889 | \n9 | \n9,676 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortization | \n-1,670 | \n-819 | \n-9 | \n-2,499 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other expenses | \n-4,451 | \n-4,992 | \n-3,692 | \n-13,135 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Operating result | \n-3,343 | \n1,078 | \n-3,692 | \n-5,957 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finance items | \n0 | \n0 | \n441 | \n441 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit/Loss before tax expense | \n-3,343 | \n1,078 | \n-3,250 | \n-5,516 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment assets | \n10,338 | \n8,225 | \n231 | \n 18,794 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Capital expenditure | \n1,424 | \n 496 | \n56 | \n 1,975 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment liabilities | \n557 | \n412 | \n 239 | \n1,208 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
2.3 Geographic information
\n
In presenting the geographic information, segment assets were based on
\n
the geographic location of the assets. Segment assets are measured in the
\n
same way as in the IFRS financial statements.
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finland | \n15,561 | \n15,661 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the Europe | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the World | \n634 | \n411 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n16,195 | \n16,073 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Group\u2019s non-current assets exclude financial instruments and deferred tax assets. Optomed has no
\n
defined benefit pension plans and thus no related assets.
\n
Disaggregation of consolidated revenue by geographical market is disclosed in
\n
Note 3.2 Disaggregation of revenue.
\n
\n\n\n\n\n
\n
2.4 Major customers
\n
The Group\u2019s revenues from two major customers in the financial years 2024-
\n
2025 were approximately as follows: from one customer EUR 2.1 million (2025),
\n
and EUR 2.5 million (2024), and from another customer EUR 2.4 million (2024)
\n
and EUR 2.0 million (2024).
\n
\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag229": {
"value": "\n2.1 Accounting policy
\nAn operating segment is a component of the Group that engages in business
\nactivities from which it may earn revenues and incur expenses and for which
\ndiscrete financial information is available. Optomed has two reportable segments,
\nDevices and Software.
\nSoftware segment offers products for optimal management of various screening
\noperations as well as IT solutions and services for storing, viewing and working
\nwith medical images. Also professional IT consulting services for government
\ninstitutions are included in this segment. Currently it comprises own screening
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nsolution products for diabetic retinopathy and breast, cervical and bowel cancer
\nscreening management. Optomed works also as distributor of Sectra software
\nsolutions
\nThe Devices segment develops, manufactures and sells solutions for the
\nidentification of ophthalmic diseases and systemic health diseases using
\nOptomed fundus cameras and their integrated artificial intelligence algorithms.
\nClients include professionals in primary health care, ophthalmology, pediatrics,
\nendocrinological diseases and neurology fields. Optomed subsidiaries Optomed
\nUSA and Optomed China are part of devices segment. In addition, Optomed acts
\nas a reseller of artificial intelligence algorithms for several companies.
\nCurrently Devices segment comprises all Optomed branded camera products,
\nsuch as Optomed Smartscope Pro, Optomed Aurora, Optomed Aurora AEYE,
\nOptomed Polaris and Optomed Lumo cameras. Also products for OEM customers
\nsuch as Volk Optical, Carl Zeiss Meditec and Topcon are included in the Devices
\nsegment.
\nIn Optomed Group the CEO has been identified as being the chief operating
\ndecision maker responsible for assessing performance of the segments and
\nmaking resource allocating decisions. The segment disclosures presented are
\nbased on the internal management reporting. Optomed has not aggregated
\noperating segments into reportable segments.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag250": {
"value": "\n
\n3. Revenue
\n\n
3.1 Accounting policy
\n
Optomed has two synergistic business segments: Devices and Software. The
\n
Devices segment develops, commercializes, and manufactures easy-to-use,
\n
and affordable handheld fundus cameras, that are suitable for any clinic for
\n
screening of various eye diseases, such as diabetic retinopathy, glaucoma and
\n
AMD (Age Related Macular Degeneration).
\n
The Software segment develops and commercializes screening software for
\n
diabetic retinopathy and cancer screening for healthcare organizations. The
\n
segment also distributes off-the-shelf products from selected partners to
\n
supplement its own solutions and expertise and provides software consultation
\n
to support the Devices segment screening solution projects.
\n
Optomed recognizes revenue to depict the transfer of promised goods or services
\n
to customers in an amount that reflects the consideration to which Optomed
\n
expects to be entitled in exchange for those goods or services.
\n
Devices segment leases and sells medical imaging tools and solutions to
\n
distributors and end customers. The agreements with distributors are frame
\n
agreements. An enforceable contract is created based on each purchase order
\n
combined with the frame agreement. Service agreement include combination
\n
of a device and an artificial intelligence application, in which the ownership of
\n
the device as part of the service remains at Optomed. Contracts are made with
\n
end customers.
\n
Typical sales agreements for the Software segment include maintenance service
\n
agreements, resource hiring agreements, service portal agreements and software
\n
package agreements.
\n
For Devices segment medical imaging tools and solutions each product in a
\n
purchase order forms a separate performance obligation when:
\n
\u2014 the customer can benefit from the good on its own, and
\n
\u2014 the promise to transfer the good to the customer is separately identifiable
\n
from other promises in the contract. Extended warranty may be sold separately,
\n
it is also a separate performance obligation.
\n
In service agreements, contracts include one performance obligation, which
\n
includes the comprehensive services agreed for a specific period.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
For Software segment:
\n
\u2014 A maintenance contract has one performance obligation containing overall
\n
service for the period agreed upon.
\n
A resource hiring contract is based on hourly fee. Each hour of consulting service
\n
is a separate performance obligation.
\n
\u2014 A service portal agreement includes the following separate performance
\n
obligations: implementation, additions for new service providers, reconfigurations
\n
and continuous service provided.
\n
\u2014 A software package agreement includes the following separate performance
\n
obligations: licences, implementation and continuous maintenance service.
\n
Transaction prices in the contracts are mostly fixed. Some contracts may, however,
\n
include a minimum amount for transactions in a certain period, for example.
\n
The variable fee is constrained to the amount for which it is highly probable that
\n
a significant reversal will not occur subsequently. The terms of payment applied
\n
vary to some extent geographically and in different business areas, but the term
\n
of payment provided is nonetheless always clearly less than a year. Consequently,
\n
contracts do not include a significant financing component.
\n
Optomed allocates the transaction price for medical imaging tools and solutions
\n
to performance obligations based their stand-alone selling prices using price
\n
lists. For service portal and software package contracts the transaction price is
\n
allocated based on costs incurred plus margin.
\n
For Devices segment the revenues from sales of medical imaging tools and
\n
solutions are recognised when the performance obligation is satisfied by
\n
transferring a promised good to the distributor, i.e. at a point in time. The
\n
control is transferred when Optomed has present right to payment, significant
\n
risks and rewards of ownership have transferred to the distributor as well as
\n
the legal title and physical possession of the products.
\n
For recurring revenue service agreements, revenue is recognized in the reporting
\n
period during which the service is provided. The transaction prices of agreements
\n
are usually fixed. However, some contracts may include transaction-based pricing
\n
for a specific time period.
\n
In respect of Software segment:
\n
\u2014 Service revenues are recognized over time as the customer simultaneously
\n
receives and consumes the benefits provided by Optomed\u2019s performance.
\n
\u2014 Revenues from implementation projects are recognized at a point in time
\n
when the customer gets control and is able to start using the end product.
\n
\u2014License revenues are recognized at a point in time, when control is transferred
\n
to the customer. This is based on the nature of the licenses: they involve granting
\n
the right to use the intangible assets of the Software segment as they exist (in
\n
form and functionality) at the time the license is granted to the customer.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n3.2 Disaggregation of revenue
\nIn the following tables, consolidated revenue is disaggregated by geographical
\nmarket and timing of revenue recognition.
\n\n
\n\n\n| In thousands of euro | \n | \n2025 | \n | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Finland | \n9,149 | \n54% | \n9,340 | \n62% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the Europe | \n1,406 | \n8% | \n1,034 | \n7% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the World | \n6,540 | \n38% | \n4,667 | \n31% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n17,096 | \n100% | \n15,040 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n | \n2025 | \n | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Products and services transferred at a point in time | \n11,418 | \n67% | \n10,405 | \n69% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Services transferred over time | \n5,678 | \n33% | \n4,635 | \n31% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n17,096 | \n | \n15,040 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Trade receivables and related credit losses are described in Notes 16. Financial assets and 21.5 Liquity risk.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
3.3 Advances Received and Deferred Revenue
\n
Advances received and deferred revenue are related to the advance payments
\n
received under Optomed\u2019s service agreements, maintenance agreements, and
\n
delivery agreements before the performance obligation is fulfilled or when
\n
customer invicing exceeds the recognized revenue. Advances received and
\n
deferred revenue are classified as liabilities based on customer agreements and
\n
are recognized as revenue once Optomed has fulfilled its performance obligations.
\n
The company is obligated to repair or replace the device under warranty.
\n
\n
\n\n\n| In thousand euros | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables | \n2,756 | \n2,411 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Assets related to customer contracts | \n2,756 | \n2,411 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Advances received | \n133 | \n98 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred Revenue | \n545 | \n305 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities related to customer contracts | \n678 | \n402 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag233": {
"value": "\n3.1 Accounting policy
\nOptomed has two synergistic business segments: Devices and Software. The
\nDevices segment develops, commercializes, and manufactures easy-to-use,
\nand affordable handheld fundus cameras, that are suitable for any clinic for
\nscreening of various eye diseases, such as diabetic retinopathy, glaucoma and
\nAMD (Age Related Macular Degeneration).
\nThe Software segment develops and commercializes screening software for
\ndiabetic retinopathy and cancer screening for healthcare organizations. The
\nsegment also distributes off-the-shelf products from selected partners to
\nsupplement its own solutions and expertise and provides software consultation
\nto support the Devices segment screening solution projects.
\nOptomed recognizes revenue to depict the transfer of promised goods or services
\nto customers in an amount that reflects the consideration to which Optomed
\nexpects to be entitled in exchange for those goods or services.
\nDevices segment leases and sells medical imaging tools and solutions to
\ndistributors and end customers. The agreements with distributors are frame
\nagreements. An enforceable contract is created based on each purchase order
\ncombined with the frame agreement. Service agreement include combination
\nof a device and an artificial intelligence application, in which the ownership of
\nthe device as part of the service remains at Optomed. Contracts are made with
\nend customers.
\nTypical sales agreements for the Software segment include maintenance service
\nagreements, resource hiring agreements, service portal agreements and software
\npackage agreements.
\nFor Devices segment medical imaging tools and solutions each product in a
\npurchase order forms a separate performance obligation when:
\n\u2014 the customer can benefit from the good on its own, and
\n\u2014 the promise to transfer the good to the customer is separately identifiable
\nfrom other promises in the contract. Extended warranty may be sold separately,
\nit is also a separate performance obligation.
\nIn service agreements, contracts include one performance obligation, which
\nincludes the comprehensive services agreed for a specific period.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nFor Software segment:
\n\u2014 A maintenance contract has one performance obligation containing overall
\nservice for the period agreed upon.
\nA resource hiring contract is based on hourly fee. Each hour of consulting service
\nis a separate performance obligation.
\n\u2014 A service portal agreement includes the following separate performance
\nobligations: implementation, additions for new service providers, reconfigurations
\nand continuous service provided.
\n\u2014 A software package agreement includes the following separate performance
\nobligations: licences, implementation and continuous maintenance service.
\nTransaction prices in the contracts are mostly fixed. Some contracts may, however,
\ninclude a minimum amount for transactions in a certain period, for example.
\nThe variable fee is constrained to the amount for which it is highly probable that
\na significant reversal will not occur subsequently. The terms of payment applied
\nvary to some extent geographically and in different business areas, but the term
\nof payment provided is nonetheless always clearly less than a year. Consequently,
\ncontracts do not include a significant financing component.
\nOptomed allocates the transaction price for medical imaging tools and solutions
\nto performance obligations based their stand-alone selling prices using price
\nlists. For service portal and software package contracts the transaction price is
\nallocated based on costs incurred plus margin.
\nFor Devices segment the revenues from sales of medical imaging tools and
\nsolutions are recognised when the performance obligation is satisfied by
\ntransferring a promised good to the distributor, i.e. at a point in time. The
\ncontrol is transferred when Optomed has present right to payment, significant
\nrisks and rewards of ownership have transferred to the distributor as well as
\nthe legal title and physical possession of the products.
\nFor recurring revenue service agreements, revenue is recognized in the reporting
\nperiod during which the service is provided. The transaction prices of agreements
\nare usually fixed. However, some contracts may include transaction-based pricing
\nfor a specific time period.
\nIn respect of Software segment:
\n\u2014 Service revenues are recognized over time as the customer simultaneously
\nreceives and consumes the benefits provided by Optomed\u2019s performance.
\n\u2014 Revenues from implementation projects are recognized at a point in time
\nwhen the customer gets control and is able to start using the end product.
\n\u2014License revenues are recognized at a point in time, when control is transferred
\nto the customer. This is based on the nature of the licenses: they involve granting
\nthe right to use the intangible assets of the Software segment as they exist (in
\nform and functionality) at the time the license is granted to the customer.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag232": {
"value": "\n2.3 Geographic information
\nIn presenting the geographic information, segment assets were based on
\nthe geographic location of the assets. Segment assets are measured in the
\nsame way as in the IFRS financial statements.
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finland | \n15,561 | \n15,661 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the Europe | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the World | \n634 | \n411 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n16,195 | \n16,073 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
Group\u2019s non-current assets exclude financial instruments and deferred tax assets. Optomed has no
\ndefined benefit pension plans and thus no related assets.
\nDisaggregation of consolidated revenue by geographical market is disclosed in
\nNote 3.2 Disaggregation of revenue.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag225": {
"value": "\n2.4 Major customers
\nThe Group\u2019s revenues from two major customers in the financial years 2024-
\n2025 were approximately as follows: from one customer EUR 2.1 million (2025),
\nand EUR 2.5 million (2024), and from another customer EUR 2.4 million (2024)
\nand EUR 2.0 million (2024).
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag260": {
"value": "\n3.3 Advances Received and Deferred Revenue
\nAdvances received and deferred revenue are related to the advance payments
\nreceived under Optomed\u2019s service agreements, maintenance agreements, and
\ndelivery agreements before the performance obligation is fulfilled or when
\ncustomer invicing exceeds the recognized revenue. Advances received and
\ndeferred revenue are classified as liabilities based on customer agreements and
\nare recognized as revenue once Optomed has fulfilled its performance obligations.
\nThe company is obligated to repair or replace the device under warranty.
\n\n
\n\n\n| In thousand euros | \n31.12.2025 | \n31.12.2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade receivables | \n2,756 | \n2,411 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Assets related to customer contracts | \n2,756 | \n2,411 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Advances received | \n133 | \n98 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred Revenue | \n545 | \n305 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities related to customer contracts | \n678 | \n402 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag230": {
"value": "\n4.1 Accounting policy
\nOther operating income comprises income from activities outside the ordinary
\nbusiness of Optomed. Examples include government grants and gains from
\ndisposals of tangible and intangible assets.
\nThe Group recognises a government grant only when:
\n\u2014
\n
\nthere is reasonable assurance that Optomed will comply with the conditions
\nattached to the grant, and
\n\u2014 the grant will be received.
\n
\nIncome-related grants are recognised in profit or loss over the periods necessary
\nto match them with the related costs that they are intended to compensate. They
\nare presented under the line item Other operating income. Asset-related grants,
\nsuch as government grants received for development purposes, are deducted
\nin arriving at the carrying amount of the assets. The grant is recognised over
\nthe life of the asset as a reduced depreciation expense.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag268": {
"value": "\n
\n\n
\n
4.2 Breakdown of other operating income
\n
During the years 2024-2025 Optomed did not receive significant grants.
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n| Other operating income | \n5 | \n10 | \n\n\n\n\n
\n\n| Total | \n5 | \n10 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n4. Other operating income
\n\n
4.1 Accounting policy
\n
Other operating income comprises income from activities outside the ordinary
\n
business of Optomed. Examples include government grants and gains from
\n
disposals of tangible and intangible assets.
\n
The Group recognises a government grant only when:
\n
\u2014
\n
\n
there is reasonable assurance that Optomed will comply with the conditions
\n
attached to the grant, and
\n
\u2014 the grant will be received.
\n
\n
Income-related grants are recognised in profit or loss over the periods necessary
\n
to match them with the related costs that they are intended to compensate. They
\n
are presented under the line item Other operating income. Asset-related grants,
\n
such as government grants received for development purposes, are deducted
\n
in arriving at the carrying amount of the assets. The grant is recognised over
\n
the life of the asset as a reduced depreciation expense.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag273": {
"value": "\n\n4.2 Breakdown of other operating income
\nDuring the years 2024-2025 Optomed did not receive significant grants.
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n| Other operating income | \n5 | \n10 | \n\n\n\n\n
\n\n| Total | \n5 | \n10 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag264": {
"value": "\n5.Materials and services
\n5.1 Breakdown of materials and services expense
\nOptomed has recognized 33 thousand inventory provision for non marketable
\nitems during 2025 and 61 thousand during 2024.
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Purchase expenses | \n-6,661 | \n-5,570 | \n\n\n\n\n
\n\n| Change in inventories (increase (+), decrease (-)) | \n869 | \n679 | \n\n\n\n\n
\n\n| External services | \n-430 | \n-483 | \n\n\n\n\n
\n\n| Total | \n-6,222 | \n-5,374 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag290": {
"value": "\n
\n6. Employee benefits
\n\n
6.1 Accounting policy
\n
Employee benefits include the following:
\n
a) short-term employee benefits b) post-employment benefits
\n
c) other long-term employee benefits (no such benefits were provided during
\n
the financial years 2024-2025)
\n
d) termination benefits, i.e. benefits provided in exchange for the termination
\n
of an employment
\n
(no such benefits were provided during the financial years 2024-2025)
\n
e) share-based payments (refer to Note 6.4 Share-based payment plans below).
\n
a) Wages, salaries, fringe benefits, annual leave and bonuses are included in
\n
short-term employee benefits. They are recognised in the period in which the
\n
work is performed.
\n
b) Post-employment benefits are payable to employees after the completion
\n
of employment. In Optomed, these benefits are related to pensions. Pension
\n
coverage of the Group is arranged through external pension insurance companies.
\n
Pension plans are classified as either defined contribution or defined benefit
\n
plans. Optomed only has defined contribution plans. A defined contribution
\n
plan is a pension plan under which Optomed pays fixed contributions into a
\n
separate entity. Optomed has no legal or constructive obligations to pay further
\n
contributions if the fund does not hold sufficient assets to pay all employees
\n
the related benefits. All other plans are classified as defined benefit plans.
\n
The contributions for defined contribution plans are recognized as employee
\n
benefit expense in those periods to which they relate. Prepaid contributions are
\n
recognized as an asset to the extent that a cash refund or a reduction in the
\n
future payments is available.
\n
c) Other long-term employee benefits are all employee benefits other than short-
\n
term employee benefits, post-employment benefits and termination benefits.
\n
Examples include long-term paid absences such as sabbatical leave.
\n
d) Termination benefits are not based on work performance but on the termination
\n
of employment. These benefits consist of severance payments. Termination
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n
benefits result either from the Group\u2019s decision to terminate the employment or
\n
the employee\u2019s decision to accept the benefits offered by Optomed in exchange
\n
for the termination of employment. Such benefits are recognised at the earlier
\n
of: when Optomed can no longer withdraw the offer of the benefits, and when
\n
the Group recognises costs for a restructuring that involves the payment of
\n
termination benefits.
\n
e) The Group has ten share-based incentive plans for the Group key personnel, which
\n
are share option plans. The purpose of the plans is to encourage the employees to
\n
work on a long-term basis in order to increase shareholder value, and to commit
\n
the key employees to the company. The payments for the incentives are made with
\n
equity instruments.
\n
Share-based compensation is measured at the grant date and expensed using the
\n
straight-line method in the income statement over the vesting period. The expense
\n
determined at grant date is based on Optomed\u2019s estimate of the number of share
\n
options to which it is assumed that rights will vest by the end of the vesting period.
\n
The fair value is determined using the Black-Scholes pricing model. The Group
\n
updates its estimate of the final number of the share options that will vest at each
\n
reporting date. Changes in this estimate are recognised in the income statement. The
\n
options will be returned to Optomed in case the employee leaves the Group before
\n
the subscription period has commenced. There are no other vesting conditions.
\n
When the option rights are exercised, the proceeds received are recognised in
\n
accordance with the terms of the plan under Reserve for invested non-restricted
\n
equity, net of any transaction costs.
\n
6.2 Expenses recognised in profit or loss
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Wages and salaries | \n-7,986 | \n-7,335 | \n\n\n\n\n
\n\n| Contributions to defined contribution post-employment plans | \n-1,154 | \n-1,024 | \n\n\n\n\n
\n\n| Other social security expenses | \n-262 | \n-190 | \n\n\n\n\n
\n\n| Share-based payment plans | \n-549 | \n-382 | \n\n\n\n\n
\n\n| Total | \n-9,950 | \n-8,931 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
\n\n
6.3 Number of personnel
\n
\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Average number of employees for the financial year | \n114 | \n112 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n
\n
6.4 Share-based payment plans
\n
Option programs in effect during the financial year
\n
2017B: 29,300 Outstanding options on December 31.2025. Subscription price
\n
EUR 3.50 per share. Subscription period July 1, 2020\u2013December 31, 2027. Each
\n
option right entitles its holder to subscribe for one new share. Up to 29,300
\n
shares can be subscribed for based on the option rights, corresponding to 0.1%
\n
of the company\u2019s share capital and votes.
\n
2018C: 93,800 Outstanding options on December 31.2025. Subscription price
\n
EUR 3.50 per share. Subscription period July 1, 2020\u2013December 31, 2027 . Each
\n
option right entitles its holder to subscribe for one new share. Up to 93,800
\n
shares can be subscribed for based on the option rights, corresponding to 0.4%
\n
of the company\u2019s share capital and votes.
\n
\n
2019A: 66,000 Outstanding options on December 31.2025. Subscription price
\n
EUR 3.50 per share. Subscription period July 1, 2021\u2013December 31, 2027. Each
\n
option right entitles its holder to subscribe for one new share. Up to 66,000
\n
shares can be subscribed for based on the option rights, corresponding to 0.3%
\n
of the company\u2019s share capital and votes.
\n
\n
2019C: 20,000 Outstanding options on December 31.2025. Subscription price
\n
EUR 3.50 per share. Subscription period July 1, 2020\u2013December 1, 2027. Each
\n
option right entitles its holder to subscribe for one new share. Up to 20,000
\n
shares can be subscribed for based on the option rights, corresponding to 0.1%
\n
of the company\u2019s share capital and votes.
\n
\n
2022A: 250,000 Outstanding options on December 31.2025. Subscription price
\n
EUR 4.17 per share. Subscription period January 1, 2026\u2013December 31, 2027.
\n
Each option right entitles its holder to subscribe for one new share. Up to 250,000
\n
shares can be subscribed for based on the option rights, corresponding to 1.2%
\n
of the company\u2019s share capital and votes.
\n
\n
2024A: 237,500 Outstanding options on December 31.2025. Subscription price
\n
EUR 4.62 per share. Subscription period January 1, 2026\u2013December 31, 2028.
\n
Each option right entitles its holder to subscribe for one new share. Up to 237,500
\n
shares can be subscribed for based on the option rights, corresponding to 1.1%
\n
of the company\u2019s share capital and votes.
\n
2025A: 190,000 Outstanding options on December 31.2025. Subscription price
\n
EUR 3.77 per share. Subscription period January 1, 2027\u2013December 31, 2029.
\n
Each option right entitles its holder to subscribe for one new share. Up to 190,000
\n
shares can be subscribed for based on the option rights, corresponding to 0.9%
\n
of the company\u2019s share capital and votes.
\n
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
Key terms and measurement of option plans
\n
\n
\n\n\n| Plan | \n2017B | \n2018C | \n2019A | \n2019C | \n2022A | \n2024A | \n2025A | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Maximum number of options | \n58,000 | \n266,000 | \n84,000 | \n20,000 | \n250 000 | \n300 000 | \n190,000 | \n\n\n\n\n
\n\n| Number of options issued | \n58,000 | \n266,000 | \n84,000 | \n20,000 | \n250,000 | \n237,500 | \n190,000 | \n\n\n\n\n
\n\n| Issued | \n2017 | \n2018 | \n2019 | \n2019 | \n2022 | \n2024 | \n2025 | \n\n\n\n\n
\n\n| Vesting period | \n2017 - 2020 | \n2018 - 2021 | \n2019 - 2021 | \n2019 - 2020 | \n2022 - 2026 | \n2024 - 2026 | \n2025 - 2027 | \n\n\n\n\n
\n\n| Vesting condition | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \n\n\n\n\n
\n\n| Option subscription price | \n3.50 | \n3.50 | \n3.50 | \n3.50 | \n4.17 | \n4,62 | \n3.77 | \n\n\n\n\n
\n\n| Fair value at grant date | \n2.09 | \n2.09 | \n2.09 | \n2.02 | \n1.771 | \n2.11 | \n0.81 | \n\n\n\n\n
\n\n| Total fair value (1,000 EUR) | \n121 | \n556 | \n175 | \n40 | \n443 | \n632 | \n153 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
The grant-date fair value of Optomed\u2019s all option programs is determined using
\n
the Black Scholes option pricing model that takes into account the following
\n
key inputs:
\n
\u2014 expected fair value of the underlying share EUR 0.81 - 2.11
\n
\n
\u2014 expected volatility 30 - 64 %
\n
\n
\u2014 the term of the option 1.3 - 3.7 years
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
Changes in outstanding share options
\n
\n
\n\n\n| Pieces | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Outstanding at January 1 | \n736,600 | \n 890,000 | \n\n\n\n\n
\n\n| Granted during the year | \n 190,000 | \n343,000 | \n\n\n\n\n
\n\n| Forfeited during the year | \n-53,875 | \n-3,000 | \n\n\n\n\n
\n\n| Exercised during the year | \n0 | \n-373,400 | \n\n\n\n\n
\n\n| Expired during the year | \n-40,000 | \n-120,000 | \n\n\n\n\n
\n\n| Outstanding at December 31 | \n832,725 | \n736,600 | \n\n\n\n\n
\n\n| Exercisable at December 31 | \n209,100 | \n249,100 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
Option subscription price during the 2025 was 3.50 EUR for exercised options.
\n
Optomed average share price during the 2025 was 3.99 EUR. In case the share
\n
options issued are fully exercised, the number of outstanding A shares will
\n
increase by 3.9%. The subscription prices will be recorded in the Reserve for
\n
invested non-restricted equity. During 2025 no options were exercised.
\n
Expenses from share-based payment plans
\n
Total expenses arising from share-based payment plans recognised as part of
\n
employee benefits were as follows:
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Equity-settled share-based payments | \n-549 | \n-382 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
23.2 Key management personnel compensation
\n
The amounts disclosed in the tables below represent the expenses recognised
\n
in those financial years. Salary amounts include any fringe benefits. The CEO and
\n
the Group Management Team members are entitled to the statutory pension,
\n
and the retirement age is determined by the Finnish statutory pension system.
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| CEO Juho Himberg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-246 | \n-211 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-50 | \n-43 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-237 | \n-152 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-532 | \n-406 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Group Management Team | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-471 | \n-547 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-96 | \n-80 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-200 | \n-144 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-766 | \n-771 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Key management personnel | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-717 | \n-757 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-146 | \n-123 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Paid resignation fee | \n0 | \n-58 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-436 | \n-296 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-1,299 | \n-1,235 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag272": {
"value": "\n6.1 Accounting policy
\nEmployee benefits include the following:
\na) short-term employee benefits b) post-employment benefits
\nc) other long-term employee benefits (no such benefits were provided during
\nthe financial years 2024-2025)
\nd) termination benefits, i.e. benefits provided in exchange for the termination
\nof an employment
\n(no such benefits were provided during the financial years 2024-2025)
\ne) share-based payments (refer to Note 6.4 Share-based payment plans below).
\na) Wages, salaries, fringe benefits, annual leave and bonuses are included in
\nshort-term employee benefits. They are recognised in the period in which the
\nwork is performed.
\nb) Post-employment benefits are payable to employees after the completion
\nof employment. In Optomed, these benefits are related to pensions. Pension
\ncoverage of the Group is arranged through external pension insurance companies.
\nPension plans are classified as either defined contribution or defined benefit
\nplans. Optomed only has defined contribution plans. A defined contribution
\nplan is a pension plan under which Optomed pays fixed contributions into a
\nseparate entity. Optomed has no legal or constructive obligations to pay further
\ncontributions if the fund does not hold sufficient assets to pay all employees
\nthe related benefits. All other plans are classified as defined benefit plans.
\nThe contributions for defined contribution plans are recognized as employee
\nbenefit expense in those periods to which they relate. Prepaid contributions are
\nrecognized as an asset to the extent that a cash refund or a reduction in the
\nfuture payments is available.
\nc) Other long-term employee benefits are all employee benefits other than short-
\nterm employee benefits, post-employment benefits and termination benefits.
\nExamples include long-term paid absences such as sabbatical leave.
\nd) Termination benefits are not based on work performance but on the termination
\nof employment. These benefits consist of severance payments. Termination
\n
\n\n\n\n\n\n\n\nbenefits result either from the Group\u2019s decision to terminate the employment or
\nthe employee\u2019s decision to accept the benefits offered by Optomed in exchange
\nfor the termination of employment. Such benefits are recognised at the earlier
\nof: when Optomed can no longer withdraw the offer of the benefits, and when
\nthe Group recognises costs for a restructuring that involves the payment of
\ntermination benefits.
\ne) The Group has ten share-based incentive plans for the Group key personnel, which
\nare share option plans. The purpose of the plans is to encourage the employees to
\nwork on a long-term basis in order to increase shareholder value, and to commit
\nthe key employees to the company. The payments for the incentives are made with
\nequity instruments.
\nShare-based compensation is measured at the grant date and expensed using the
\nstraight-line method in the income statement over the vesting period. The expense
\ndetermined at grant date is based on Optomed\u2019s estimate of the number of share
\noptions to which it is assumed that rights will vest by the end of the vesting period.
\nThe fair value is determined using the Black-Scholes pricing model. The Group
\nupdates its estimate of the final number of the share options that will vest at each
\nreporting date. Changes in this estimate are recognised in the income statement. The
\noptions will be returned to Optomed in case the employee leaves the Group before
\nthe subscription period has commenced. There are no other vesting conditions.
\nWhen the option rights are exercised, the proceeds received are recognised in
\naccordance with the terms of the plan under Reserve for invested non-restricted
\nequity, net of any transaction costs.
\n6.2 Expenses recognised in profit or loss
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Wages and salaries | \n-7,986 | \n-7,335 | \n\n\n\n\n
\n\n| Contributions to defined contribution post-employment plans | \n-1,154 | \n-1,024 | \n\n\n\n\n
\n\n| Other social security expenses | \n-262 | \n-190 | \n\n\n\n\n
\n\n| Share-based payment plans | \n-549 | \n-382 | \n\n\n\n\n
\n\n| Total | \n-9,950 | \n-8,931 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n",
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"Tag281": {
"value": "\n6.3 Number of personnel
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Average number of employees for the financial year | \n114 | \n112 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n",
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"Tag294": {
"value": "\n
\n6.4 Share-based payment plans
\nOption programs in effect during the financial year
\n2017B: 29,300 Outstanding options on December 31.2025. Subscription price
\nEUR 3.50 per share. Subscription period July 1, 2020\u2013December 31, 2027. Each
\noption right entitles its holder to subscribe for one new share. Up to 29,300
\nshares can be subscribed for based on the option rights, corresponding to 0.1%
\nof the company\u2019s share capital and votes.
\n2018C: 93,800 Outstanding options on December 31.2025. Subscription price
\nEUR 3.50 per share. Subscription period July 1, 2020\u2013December 31, 2027 . Each
\noption right entitles its holder to subscribe for one new share. Up to 93,800
\nshares can be subscribed for based on the option rights, corresponding to 0.4%
\nof the company\u2019s share capital and votes.
\n
\n2019A: 66,000 Outstanding options on December 31.2025. Subscription price
\nEUR 3.50 per share. Subscription period July 1, 2021\u2013December 31, 2027. Each
\noption right entitles its holder to subscribe for one new share. Up to 66,000
\nshares can be subscribed for based on the option rights, corresponding to 0.3%
\nof the company\u2019s share capital and votes.
\n
\n2019C: 20,000 Outstanding options on December 31.2025. Subscription price
\nEUR 3.50 per share. Subscription period July 1, 2020\u2013December 1, 2027. Each
\noption right entitles its holder to subscribe for one new share. Up to 20,000
\nshares can be subscribed for based on the option rights, corresponding to 0.1%
\nof the company\u2019s share capital and votes.
\n
\n2022A: 250,000 Outstanding options on December 31.2025. Subscription price
\nEUR 4.17 per share. Subscription period January 1, 2026\u2013December 31, 2027.
\nEach option right entitles its holder to subscribe for one new share. Up to 250,000
\nshares can be subscribed for based on the option rights, corresponding to 1.2%
\nof the company\u2019s share capital and votes.
\n
\n2024A: 237,500 Outstanding options on December 31.2025. Subscription price
\nEUR 4.62 per share. Subscription period January 1, 2026\u2013December 31, 2028.
\nEach option right entitles its holder to subscribe for one new share. Up to 237,500
\nshares can be subscribed for based on the option rights, corresponding to 1.1%
\nof the company\u2019s share capital and votes.
\n2025A: 190,000 Outstanding options on December 31.2025. Subscription price
\nEUR 3.77 per share. Subscription period January 1, 2027\u2013December 31, 2029.
\nEach option right entitles its holder to subscribe for one new share. Up to 190,000
\nshares can be subscribed for based on the option rights, corresponding to 0.9%
\nof the company\u2019s share capital and votes.
\n
\n
\n
\n\n\n\n\n\n\n\nKey terms and measurement of option plans
\n\n
\n\n\n| Plan | \n2017B | \n2018C | \n2019A | \n2019C | \n2022A | \n2024A | \n2025A | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Maximum number of options | \n58,000 | \n266,000 | \n84,000 | \n20,000 | \n250 000 | \n300 000 | \n190,000 | \n\n\n\n\n
\n\n| Number of options issued | \n58,000 | \n266,000 | \n84,000 | \n20,000 | \n250,000 | \n237,500 | \n190,000 | \n\n\n\n\n
\n\n| Issued | \n2017 | \n2018 | \n2019 | \n2019 | \n2022 | \n2024 | \n2025 | \n\n\n\n\n
\n\n| Vesting period | \n2017 - 2020 | \n2018 - 2021 | \n2019 - 2021 | \n2019 - 2020 | \n2022 - 2026 | \n2024 - 2026 | \n2025 - 2027 | \n\n\n\n\n
\n\n| Vesting condition | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \nEmployment | \n\n\n\n\n
\n\n| Option subscription price | \n3.50 | \n3.50 | \n3.50 | \n3.50 | \n4.17 | \n4,62 | \n3.77 | \n\n\n\n\n
\n\n| Fair value at grant date | \n2.09 | \n2.09 | \n2.09 | \n2.02 | \n1.771 | \n2.11 | \n0.81 | \n\n\n\n\n
\n\n| Total fair value (1,000 EUR) | \n121 | \n556 | \n175 | \n40 | \n443 | \n632 | \n153 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The grant-date fair value of Optomed\u2019s all option programs is determined using
\nthe Black Scholes option pricing model that takes into account the following
\nkey inputs:
\n\u2014 expected fair value of the underlying share EUR 0.81 - 2.11
\n
\n\u2014 expected volatility 30 - 64 %
\n
\n\u2014 the term of the option 1.3 - 3.7 years
\n
\n
\n\n\n\n\n\n\n\nChanges in outstanding share options
\n\n
\n\n\n| Pieces | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Outstanding at January 1 | \n736,600 | \n 890,000 | \n\n\n\n\n
\n\n| Granted during the year | \n 190,000 | \n343,000 | \n\n\n\n\n
\n\n| Forfeited during the year | \n-53,875 | \n-3,000 | \n\n\n\n\n
\n\n| Exercised during the year | \n0 | \n-373,400 | \n\n\n\n\n
\n\n| Expired during the year | \n-40,000 | \n-120,000 | \n\n\n\n\n
\n\n| Outstanding at December 31 | \n832,725 | \n736,600 | \n\n\n\n\n
\n\n| Exercisable at December 31 | \n209,100 | \n249,100 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Option subscription price during the 2025 was 3.50 EUR for exercised options.
\nOptomed average share price during the 2025 was 3.99 EUR. In case the share
\noptions issued are fully exercised, the number of outstanding A shares will
\nincrease by 3.9%. The subscription prices will be recorded in the Reserve for
\ninvested non-restricted equity. During 2025 no options were exercised.
\nExpenses from share-based payment plans
\nTotal expenses arising from share-based payment plans recognised as part of
\nemployee benefits were as follows:
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Equity-settled share-based payments | \n-549 | \n-382 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
23.2 Key management personnel compensation
\n
The amounts disclosed in the tables below represent the expenses recognised
\n
in those financial years. Salary amounts include any fringe benefits. The CEO and
\n
the Group Management Team members are entitled to the statutory pension,
\n
and the retirement age is determined by the Finnish statutory pension system.
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| CEO Juho Himberg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-246 | \n-211 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-50 | \n-43 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-237 | \n-152 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-532 | \n-406 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Group Management Team | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-471 | \n-547 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-96 | \n-80 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-200 | \n-144 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-766 | \n-771 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Key management personnel | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-717 | \n-757 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-146 | \n-123 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Paid resignation fee | \n0 | \n-58 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-436 | \n-296 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-1,299 | \n-1,235 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n",
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"value": "\n7. Other operating expenses
\n7.1 Accounting policy
\nOptomed\u2019s other orerating expenses include:
\n\u2014 expenses other than the cost of goods sold, such as travel, marketing, IT
\n
\nand office expenses.
\n\u2014 losses on the disposal of tangible and intangible assets.
\n
\n7.2 Breakdown of other operating expenses
\nOther operating expenses also comprise changes in expected credit losses and
\nrealised credit losses. More info about credit loss acrual in 21.4. Credit risk and
\ncounterparty risk.
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Travel expenses | \n-457 | \n-506 | \n\n\n\n\n
\n\n| Marketing expenses | \n-874 | \n-707 | \n\n\n\n\n
\n\n| IT expenses | \n-464 | \n-416 | \n\n\n\n\n
\n\n| Office expenses | \n-146 | \n-147 | \n\n\n\n\n
\n\n| Other administrative expenses | \n-1,629 | \n-1,216 | \n\n\n\n\n
\n\n| Research and development expenses | \n-413 | \n-297 | \n\n\n\n\n
\n\n| Credit loss accrual | \n-48 | \n 794 | \n\n\n\n\n
\n\n| Other fixed expenses | \n-423 | \n-1,708 | \n\n\n\n\n
\n\n| Total | \n-4,454 | \n-4,204 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
7.3 Auditor\u2019s fees
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Audit fees | \n-126 | \n-146 | \n\n\n\n
\n\n| Other services | \n-16 | \n-2 | \n\n\n\n
\n\n| Total | \n-143 | \n-149 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n\n\n\n
\n\n\n\n\n\n",
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"Tag267": {
"value": "\n7.3 Auditor\u2019s fees
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Audit fees | \n-126 | \n-146 | \n\n\n\n
\n\n| Other services | \n-16 | \n-2 | \n\n\n\n
\n\n| Total | \n-143 | \n-149 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n\n\n\n",
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"Tag278": {
"value": "\n
\n\n
\n
8. Depreciation, amortization and impairment
\n
losses
\n
\n
8.1 Accounting policy
\n
Depreciation and amortization is the systematic allocation of the depreciable
\n
amount of a tangible / an intangible asset over its useful life. Optomed generally
\n
applies the straight-line method. An impairment loss is the amount by which the
\n
carrying amount of an asset exceeds its recoverable amount. Refer to Notes 12.
\n
Intangible assets and 13. Tangible assets.
\n
\n\n\n\n\n\n
\n
8.2 Depreciation, amortization and impairment losses
\n
by asset category
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Intangible assets | \n | \n | \n\n\n\n
\n\n| Development costs | \n-1,222 | \n-1,241 | \n\n\n\n
\n\n| Customer relationships | \n-222 | \n-222 | \n\n\n\n
\n\n| Technology | \n-102 | \n-102 | \n\n\n\n
\n\n| Other intangible assets | \n-70 | \n-72 | \n\n\n\n
\n\n| Total | \n-1,616 | \n-1,636 | \n\n\n\n
\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n
\n\n| Tangible assets | \n | \n | \n\n\n\n
\n\n| Machinery and equipment | \n-374 | \n-349 | \n\n\n\n
\n\n| Total | \n-374 | \n-349 | \n\n\n\n
\n\n| Total depreciation and amortization / owned assets | \n-1,989 | \n-1,985 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
8.3 Impairment losses
\n
The Group recognised no impairment losses on intangible assets during financial
\n
year 2025 and 191 thousand euros in 2024. 2024 Impairment losses are due to
\n
terminated project. There were no recognised impairment losses on tangible
\n
assets during years 2024-2025.
\n
\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n",
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"Tag287": {
"value": "\n
\n8. Depreciation, amortization and impairment
\nlosses
\n\n
8.1 Accounting policy
\n
Depreciation and amortization is the systematic allocation of the depreciable
\n
amount of a tangible / an intangible asset over its useful life. Optomed generally
\n
applies the straight-line method. An impairment loss is the amount by which the
\n
carrying amount of an asset exceeds its recoverable amount. Refer to Notes 12.
\n
Intangible assets and 13. Tangible assets.
\n
\n\n\n\n\n\n
8.2 Depreciation, amortization and impairment losses
\nby asset category
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n
\n\n\n\n\n\n\n| Intangible assets | \n | \n | \n\n\n\n
\n\n| Development costs | \n-1,222 | \n-1,241 | \n\n\n\n
\n\n| Customer relationships | \n-222 | \n-222 | \n\n\n\n
\n\n| Technology | \n-102 | \n-102 | \n\n\n\n
\n\n| Other intangible assets | \n-70 | \n-72 | \n\n\n\n
\n\n| Total | \n-1,616 | \n-1,636 | \n\n\n\n
\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n
\n\n| Tangible assets | \n | \n | \n\n\n\n
\n\n| Machinery and equipment | \n-374 | \n-349 | \n\n\n\n
\n\n| Total | \n-374 | \n-349 | \n\n\n\n
\n\n| Total depreciation and amortization / owned assets | \n-1,989 | \n-1,985 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
8.3 Impairment losses
\nThe Group recognised no impairment losses on intangible assets during financial
\nyear 2025 and 191 thousand euros in 2024. 2024 Impairment losses are due to
\nterminated project. There were no recognised impairment losses on tangible
\nassets during years 2024-2025.
\n
\n
\n\n\n\n\n\n",
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"Tag266": {
"value": "\n8.1 Accounting policy
\nDepreciation and amortization is the systematic allocation of the depreciable
\namount of a tangible / an intangible asset over its useful life. Optomed generally
\napplies the straight-line method. An impairment loss is the amount by which the
\ncarrying amount of an asset exceeds its recoverable amount. Refer to Notes 12.
\nIntangible assets and 13. Tangible assets.
\n
\n\n\n\n\n\n\nc) Customer relationships and technology: these assets were measured at fair
\nvalue at the acquisition date using the multi-period excess earnings method
\nand the relief-from-royalty method. Their estimated remaining useful lives are
\n10 years.
\n
\n\n\n\n\n\n\n\n\n\nDepreciation is charged so as to write off the cost of assets using the straight-
\nline method, over their estimated useful lives, as follows:
\n\u2014 Production machinery and equipment: six years
\n\u2014 Other machinery and equipment: three years
\n\u2014 Office furniture: three years
\n\u2014 Cars: three years
\n\u2014 Cameras: four years
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag292": {
"value": "\n
\n
\n
\n9. Finance income and expenses
\nThe accounting policies for financial assets and financial liabilities are presented
\nin Note 16. Financial assets and 19. Financial liabilities.
\nRecognised through profit or loss
\n\n
9.1 Finance income
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Foreign exchange gains | \n250 | \n657 | \n\n\n\n\n
\n\n| Interest income | \n115 | \n181 | \n\n\n\n\n
\n\n| Other finance income | \n215 | \n 379 | \n\n\n\n\n
\n\n| Total | \n580 | \n1,217 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n
9.2 Finance expenses
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Foreign exchange losses | \n-589 | \n-162 | \n\n\n\n\n
\n\n| Interest expenses | \n-112 | \n-156 | \n\n\n\n\n
\n\n| Other finance expenses | \n-555 | \n-458 | \n\n\n\n\n
\n\n| Total | \n-1,256 | \n-776 | \n\n\n\n\n
\n\n| Net finance expenses | \n-676 | \n441 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
Net financial items amounted to EUR -676 (441) thousand and consisted mainly
\n
of interest payments to financial institutions and the translation effect of Chinese
\n
RMB and USD to EUR.
\n
\n\n\n\n\n\n\n
\n
9.3 Borrowing costs - government loans
\n
Optomed has capitalised under Development costs those borrowing costs
\n
incurred from the government loans (Business Finland) granted for development
\n
activities, refer also to Note 19. Financial liabilities. The capitalisation rate used
\n
to determine the amount of borrowing costs to be capitalised was 1.0% for
\n
the year 2025, 1.13 % in 2024, being the interest rate applicable to those loans
\n
during the said annual periods.The capitalised costs amounted to EUR 17
\n
thousand (2025) and EUR 20 thousand 2024 which were recorded as deductions
\n
to interest expenses.
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag291": {
"value": "\n9.1 Finance income
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Foreign exchange gains | \n250 | \n657 | \n\n\n\n\n
\n\n| Interest income | \n115 | \n181 | \n\n\n\n\n
\n\n| Other finance income | \n215 | \n 379 | \n\n\n\n\n
\n\n| Total | \n580 | \n1,217 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag277": {
"value": "\n9.2 Finance expenses
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Foreign exchange losses | \n-589 | \n-162 | \n\n\n\n\n
\n\n| Interest expenses | \n-112 | \n-156 | \n\n\n\n\n
\n\n| Other finance expenses | \n-555 | \n-458 | \n\n\n\n\n
\n\n| Total | \n-1,256 | \n-776 | \n\n\n\n\n
\n\n| Net finance expenses | \n-676 | \n441 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Net financial items amounted to EUR -676 (441) thousand and consisted mainly
\nof interest payments to financial institutions and the translation effect of Chinese
\nRMB and USD to EUR.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag269": {
"value": "\n9.3 Borrowing costs - government loans
\nOptomed has capitalised under Development costs those borrowing costs
\nincurred from the government loans (Business Finland) granted for development
\nactivities, refer also to Note 19. Financial liabilities. The capitalisation rate used
\nto determine the amount of borrowing costs to be capitalised was 1.0% for
\nthe year 2025, 1.13 % in 2024, being the interest rate applicable to those loans
\nduring the said annual periods.The capitalised costs amounted to EUR 17
\nthousand (2025) and EUR 20 thousand 2024 which were recorded as deductions
\nto interest expenses.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag284": {
"value": "\n
\n10. Income taxes
\n\n
10.1 Accounting policy
\n
The income tax expense for the period consists of:
\n
\u2014 current tax, and
\n
\n
\u2014 change in deferred tax assets and deferred tax liabilities.
\n
\n
Income tax is recognized in the income statement, except that the income tax
\n
effects of items recognized in other comprehensive income or directly in equity
\n
are similarly recognized in other comprehensive income or equity.
\n
The current income tax charge is calculated on the basis of the taxable income
\n
determined in accordance with the tax rates and laws enacted (or substantively
\n
enacted) in the countries where Optomed operates and generates taxable
\n
income. Income taxes are adjusted with any taxes relating to previous financial
\n
years. Other taxes not based on income are included within other operating
\n
expenses. Current taxes are calculated using the tax rates (and tax laws) that
\n
have been enacted or substantively enacted by the end of the reporting period.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
Taxable profit differs from the profit reported in the consolidated income
\n
statement, since:
\n
\u2014
\n
\n
some income or expense items are taxable or deductible in other years,
\n
and/or
\n
\u2014
\n
\n
certain income items are not taxable or certain expense items are non-
\n
deductible for taxation purposes.
\n
\n
Generally deferred tax is provided using the liability method on:
\n
\u2014
\n
\n
temporary differences arising between the tax bases of assets and liabilities
\n
and their carrying amounts in the financial statements, and
\n
\u2014 unused tax losses or unused tax credits.
\n
\n
Deferred tax assets are recognised for deductible temporary differences only to
\n
the extent that it is probable that future taxable profits will be available, against
\n
which Optomed can utilise deductible temporary differences. The amount and
\n
the probability of the utilisation of deferred tax assets are reviewed at the end of
\n
each reporting period. A valuation allowance is recognized against the deferred tax
\n
asset, if the utilisation of the related tax benefit is no more considered probable.
\n
Deferred tax liabilities are usually recognized in full. However, deferred tax
\n
liability is not accounted for, if it arises from:
\n
\u2014 the initial recognition of goodwill, or
\n
\n
\u2014 the initial recognition of an asset or a liability in a transaction which is not
\n
\n
a business combination, and
\n
at the time of the transaction, affects neither accounting profit nor taxable
\n
profit (tax loss).
\n
A deferred tax liability is recognised for investments in subsidiaries, except
\n
to the extent that Optomed is able to control the timing of the reversal of the
\n
temporary difference and it is probable that the temporary difference will not
\n
reverse in the foreseeable future.
\n
Deferred tax assets and deferred tax liabilities are determined using tax rates (and
\n
laws) that are expected to apply when the related deferred tax asset is realized
\n
or the deferred tax liability is settled. The applied tax rate is the rate enacted
\n
or substantively enacted by the balance sheet date in the respective countries.
\n
\n
\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n
10.2 Current tax
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Current tax for the reporting year | \n0 | \n0 | \n\n\n\n\n
\n\n| Current tax adjustments for prior years | \n0 | \n0 | \n\n\n\n\n
\n\n| Change in deferred taxes | \n77 | \n66 | \n\n\n\n\n
\n\n| Total | \n77 | \n66 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n10.3 Reconciliation between income tax expense in
\nprofit or loss and tax expense calculated using the
\nFinnish corporate tax rate
\n\n
\n\n\n| In thousand euros | \n2025 | \n2024 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Profit before income tax | \n-6,718 | \n-5,516 | \n\n\n\n\n
\n\n| Tax using the Finnish corporate tax rate (20 %) | \n 1,344 | \n1,103 | \n\n\n\n\n
\n\n| Effect of tax rate in foreign jurisdictions | \n 22 | \n36 | \n\n\n\n\n
\n\n| Unrecognised deferred tax assets on taxable losses | \n-782 | \n-727 | \n\n\n\n\n
\n\n| Non-deductible expenses | \n-1 | \n-27 | \n\n\n\n\n
\n\n| Share option expense | \n-110 | \n-76 | \n\n\n\n\n
\n\n| Depreciation and amortisation not deducted for tax purposes | \n-429 | \n-312 | \n\n\n\n\n
\n\n| Consolidation-related adjustments | \n33 | \n 69 | \n\n\n\n\n
\n\n| Taxes in the income statement | \n77 | \n66 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
10.4 Income taxes recognised in other comprehensive
\nincome
\nDuring the years 2024-2025 the Group did not recognise any income taxes in
\nother comprehensive income.
\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
10.5 Gross movements in deferred tax asset and deferred tax liability balances
\n
2025
\n
\n
\n\n\n| In thousands of euro | \nAt Jan 1, 2025 | \nBusiness combinations | \nRecognised through profit or loss | \nRecognised in equity | \nExchange differences and other changes | \nAt Dec 31, 2025 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Deferred tax assets, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Lease liabilities | \n304 | \n | \n-48 | \n | \n | \n255 | \n\n\n\n\n
\n\n| Right-of-use assets | \n-291 | \n | \n49 | \n | \n | \n-242 | \n\n\n\n\n
\n\n| Total | \n12 | \n | \n1 | \n | \n | \n13 | \n\n\n\n\n
\n\n| Deferred tax liabilities, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| PPA Intangible assets | \n-210 | \n | \n65 | \n | \n | \n-146 | \n\n\n\n\n
\n\n| Development costs | \n-23 | \n | \n12 | \n | \n | \n-12 | \n\n\n\n\n
\n\n| Total | \n-234 | \n | \n76 | \n | \n | \n-157 | \n\n\n\n\n
\n\n| Total deferred tax assets and deferred tax liabilities | \n-221 | \n | \n77 | \n | \n | \n-144 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
\n
\n
2024
\n
\n
\n\n\n| In thousands of euro | \nAt Jan 1, 2024 | \nBusiness combinations | \nRecognised through profit or loss | \nRecognised in equity | \nExchange differences and other changes | \nAt Dec 31, 2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Deferred tax assets, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Lease liabilities | \n318 | \n | \n-14 | \n | \n | \n304 | \n\n\n\n\n\n\n
\n\n| Right-of-use assets | \n-294 | \n | \n3 | \n | \n | \n-291 | \n\n\n\n\n\n\n
\n\n| Total | \n24 | \n | \n-11 | \n | \n | \n12 | \n\n\n\n\n\n\n
\n\n| Deferred tax liabilities, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| PPA Intangible assets | \n-275 | \n | \n65 | \n | \n | \n-210 | \n\n\n\n\n\n\n
\n\n| Development costs | \n-35 | \n | \n12 | \n | \n | \n-23 | \n\n\n\n\n\n\n
\n\n| Total | \n-310 | \n | \n76 | \n | \n | \n-234 | \n\n\n\n\n\n\n
\n\n| Total deferred tax assets and deferred tax liabilities | \n-288 | \n | \n66 | \n | \n | \n-221 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n10.6 Group\u2019s tax losses and depreciation and
\namortization not deducted for tax purposes
\n\n
\n\n\n| In thousands of euro | \nDec 31, 2025 | \nDec 31, 2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Tax losses approved by tax authorities | \n 14,163 | \n 9,876 | \n\n\n\n\n\n\n
\n\n| Depreciation and amortization not deducted for tax purposes | \n 13,115 | \n 11,592 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
These tax losses relate to Optomed Plc. The Group has not recognised any
\ndeferred tax asset on these losses as at the time of preparation of these financial
\nstatements it is unlikely that these entities will generate taxable income against
\nwhich the losses could be utilised before their expiration dates. The losses will
\nexpire in the years 2026-2034.
\nThe depreciation and amortization not deducted for tax purposes relate to
\nOptomed Plc and Optomed Software.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag263": {
"value": "\n10.1 Accounting policy
\nThe income tax expense for the period consists of:
\n\u2014 current tax, and
\n
\n\u2014 change in deferred tax assets and deferred tax liabilities.
\n
\nIncome tax is recognized in the income statement, except that the income tax
\neffects of items recognized in other comprehensive income or directly in equity
\nare similarly recognized in other comprehensive income or equity.
\nThe current income tax charge is calculated on the basis of the taxable income
\ndetermined in accordance with the tax rates and laws enacted (or substantively
\nenacted) in the countries where Optomed operates and generates taxable
\nincome. Income taxes are adjusted with any taxes relating to previous financial
\nyears. Other taxes not based on income are included within other operating
\nexpenses. Current taxes are calculated using the tax rates (and tax laws) that
\nhave been enacted or substantively enacted by the end of the reporting period.
\n
\n\n\n\n\n\n\n\n
\nTaxable profit differs from the profit reported in the consolidated income
\nstatement, since:
\n\u2014
\n
\nsome income or expense items are taxable or deductible in other years,
\nand/or
\n\u2014
\n
\ncertain income items are not taxable or certain expense items are non-
\ndeductible for taxation purposes.
\n\n
Generally deferred tax is provided using the liability method on:
\n
\u2014
\n
\n
temporary differences arising between the tax bases of assets and liabilities
\n
and their carrying amounts in the financial statements, and
\n
\u2014 unused tax losses or unused tax credits.
\n
\n
Deferred tax assets are recognised for deductible temporary differences only to
\n
the extent that it is probable that future taxable profits will be available, against
\n
which Optomed can utilise deductible temporary differences. The amount and
\n
the probability of the utilisation of deferred tax assets are reviewed at the end of
\n
each reporting period. A valuation allowance is recognized against the deferred tax
\n
asset, if the utilisation of the related tax benefit is no more considered probable.
\n
Deferred tax liabilities are usually recognized in full. However, deferred tax
\n
liability is not accounted for, if it arises from:
\n
\u2014 the initial recognition of goodwill, or
\n
\n
\u2014 the initial recognition of an asset or a liability in a transaction which is not
\n
\n
a business combination, and
\n
at the time of the transaction, affects neither accounting profit nor taxable
\n
profit (tax loss).
\n
A deferred tax liability is recognised for investments in subsidiaries, except
\n
to the extent that Optomed is able to control the timing of the reversal of the
\n
temporary difference and it is probable that the temporary difference will not
\n
reverse in the foreseeable future.
\n
Deferred tax assets and deferred tax liabilities are determined using tax rates (and
\n
laws) that are expected to apply when the related deferred tax asset is realized
\n
or the deferred tax liability is settled. The applied tax rate is the rate enacted
\n
or substantively enacted by the balance sheet date in the respective countries.
\n
\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag275": {
"value": "\nGenerally deferred tax is provided using the liability method on:
\n\u2014
\n
\ntemporary differences arising between the tax bases of assets and liabilities
\nand their carrying amounts in the financial statements, and
\n\u2014 unused tax losses or unused tax credits.
\n
\nDeferred tax assets are recognised for deductible temporary differences only to
\nthe extent that it is probable that future taxable profits will be available, against
\nwhich Optomed can utilise deductible temporary differences. The amount and
\nthe probability of the utilisation of deferred tax assets are reviewed at the end of
\neach reporting period. A valuation allowance is recognized against the deferred tax
\nasset, if the utilisation of the related tax benefit is no more considered probable.
\nDeferred tax liabilities are usually recognized in full. However, deferred tax
\nliability is not accounted for, if it arises from:
\n\u2014 the initial recognition of goodwill, or
\n
\n\u2014 the initial recognition of an asset or a liability in a transaction which is not
\n
\na business combination, and
\nat the time of the transaction, affects neither accounting profit nor taxable
\nprofit (tax loss).
\nA deferred tax liability is recognised for investments in subsidiaries, except
\nto the extent that Optomed is able to control the timing of the reversal of the
\ntemporary difference and it is probable that the temporary difference will not
\nreverse in the foreseeable future.
\nDeferred tax assets and deferred tax liabilities are determined using tax rates (and
\nlaws) that are expected to apply when the related deferred tax asset is realized
\nor the deferred tax liability is settled. The applied tax rate is the rate enacted
\nor substantively enacted by the balance sheet date in the respective countries.
\n
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag279": {
"value": "\n
\n\n
10.5 Gross movements in deferred tax asset and deferred tax liability balances
\n
2025
\n
\n
\n\n\n| In thousands of euro | \nAt Jan 1, 2025 | \nBusiness combinations | \nRecognised through profit or loss | \nRecognised in equity | \nExchange differences and other changes | \nAt Dec 31, 2025 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Deferred tax assets, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Lease liabilities | \n304 | \n | \n-48 | \n | \n | \n255 | \n\n\n\n\n
\n\n| Right-of-use assets | \n-291 | \n | \n49 | \n | \n | \n-242 | \n\n\n\n\n
\n\n| Total | \n12 | \n | \n1 | \n | \n | \n13 | \n\n\n\n\n
\n\n| Deferred tax liabilities, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| PPA Intangible assets | \n-210 | \n | \n65 | \n | \n | \n-146 | \n\n\n\n\n
\n\n| Development costs | \n-23 | \n | \n12 | \n | \n | \n-12 | \n\n\n\n\n
\n\n| Total | \n-234 | \n | \n76 | \n | \n | \n-157 | \n\n\n\n\n
\n\n| Total deferred tax assets and deferred tax liabilities | \n-221 | \n | \n77 | \n | \n | \n-144 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n
2024
\n
\n
\n\n\n| In thousands of euro | \nAt Jan 1, 2024 | \nBusiness combinations | \nRecognised through profit or loss | \nRecognised in equity | \nExchange differences and other changes | \nAt Dec 31, 2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Deferred tax assets, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Lease liabilities | \n318 | \n | \n-14 | \n | \n | \n304 | \n\n\n\n\n\n\n
\n\n| Right-of-use assets | \n-294 | \n | \n3 | \n | \n | \n-291 | \n\n\n\n\n\n\n
\n\n| Total | \n24 | \n | \n-11 | \n | \n | \n12 | \n\n\n\n\n\n\n
\n\n| Deferred tax liabilities, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| PPA Intangible assets | \n-275 | \n | \n65 | \n | \n | \n-210 | \n\n\n\n\n\n\n
\n\n| Development costs | \n-35 | \n | \n12 | \n | \n | \n-23 | \n\n\n\n\n\n\n
\n\n| Total | \n-310 | \n | \n76 | \n | \n | \n-234 | \n\n\n\n\n\n\n
\n\n| Total deferred tax assets and deferred tax liabilities | \n-288 | \n | \n66 | \n | \n | \n-221 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag285": {
"value": "\n10.5 Gross movements in deferred tax asset and deferred tax liability balances
\n2025
\n\n
\n\n\n| In thousands of euro | \nAt Jan 1, 2025 | \nBusiness combinations | \nRecognised through profit or loss | \nRecognised in equity | \nExchange differences and other changes | \nAt Dec 31, 2025 | \n\n\n\n\n
\n\n\n\n\n\n\n\n| Deferred tax assets, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Lease liabilities | \n304 | \n | \n-48 | \n | \n | \n255 | \n\n\n\n\n
\n\n| Right-of-use assets | \n-291 | \n | \n49 | \n | \n | \n-242 | \n\n\n\n\n
\n\n| Total | \n12 | \n | \n1 | \n | \n | \n13 | \n\n\n\n\n
\n\n| Deferred tax liabilities, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| PPA Intangible assets | \n-210 | \n | \n65 | \n | \n | \n-146 | \n\n\n\n\n
\n\n| Development costs | \n-23 | \n | \n12 | \n | \n | \n-12 | \n\n\n\n\n
\n\n| Total | \n-234 | \n | \n76 | \n | \n | \n-157 | \n\n\n\n\n
\n\n| Total deferred tax assets and deferred tax liabilities | \n-221 | \n | \n77 | \n | \n | \n-144 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n2024
\n\n
\n\n\n| In thousands of euro | \nAt Jan 1, 2024 | \nBusiness combinations | \nRecognised through profit or loss | \nRecognised in equity | \nExchange differences and other changes | \nAt Dec 31, 2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Deferred tax assets, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Lease liabilities | \n318 | \n | \n-14 | \n | \n | \n304 | \n\n\n\n\n\n\n
\n\n| Right-of-use assets | \n-294 | \n | \n3 | \n | \n | \n-291 | \n\n\n\n\n\n\n
\n\n| Total | \n24 | \n | \n-11 | \n | \n | \n12 | \n\n\n\n\n\n\n
\n\n| Deferred tax liabilities, | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| PPA Intangible assets | \n-275 | \n | \n65 | \n | \n | \n-210 | \n\n\n\n\n\n\n
\n\n| Development costs | \n-35 | \n | \n12 | \n | \n | \n-23 | \n\n\n\n\n\n\n
\n\n| Total | \n-310 | \n | \n76 | \n | \n | \n-234 | \n\n\n\n\n\n\n
\n\n| Total deferred tax assets and deferred tax liabilities | \n-288 | \n | \n66 | \n | \n | \n-221 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag306": {
"value": "\n
\n11. Loss per share
\n\n
11.1 Accounting policy
\n
Basic and diluted earnings (loss) per share
\n
Basic earnings (loss) per share is calculated by dividing:
\n
\u2014 the profit (loss) attributable to owners of the parent company
\n
\n
\u2014
\n
\n
by the weighted average number of ordinary shares outstanding during
\n
the financial year.
\n
In calculating the diluted earnings (loss) per share, the dilutive effect of all dilutive
\n
potential ordinary shares is taken into account in the weighted average number
\n
of outstanding shares. The Group\u2019s dilutive potential ordinary shares comprise
\n
the share-based incentive plans payable in shares.
\n
\n\n\n\n\n\n\n\n\n\n
11.2 Loss per share
\nDiluted loss per share is not presented, as the results for the financial years
\n2024 and 2025 were negative and thus the dilutive instruments would have an
\nundilutive effect on loss per share.
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n
\n\n| Loss attributable to owners of the | \n-6,640 | \n-5,450 | \n\n\n\n\n
\n\n| parent company (in thousands of euro) | \n | \n | \n\n\n\n\n
\n\n| Weighted average number of | \n | \n | \n\n\n\n\n
\n\n| shares outstanding during the | \n19,810,521 | \n18,675,167 | \n\n\n\n\n
\n\n| financial year (pcs) | \n | \n | \n\n\n\n\n
\n\n| Basic loss per share (EUR/share) | \n-0.34 | \n-0.29 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag304": {
"value": "\n11.1 Accounting policy
\nBasic and diluted earnings (loss) per share
\nBasic earnings (loss) per share is calculated by dividing:
\n\u2014 the profit (loss) attributable to owners of the parent company
\n
\n\u2014
\n
\nby the weighted average number of ordinary shares outstanding during
\nthe financial year.
\nIn calculating the diluted earnings (loss) per share, the dilutive effect of all dilutive
\npotential ordinary shares is taken into account in the weighted average number
\nof outstanding shares. The Group\u2019s dilutive potential ordinary shares comprise
\nthe share-based incentive plans payable in shares.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag320": {
"value": "\n
\n
\n12.1 Accounting policy
\nThe Group\u2019s intangible assets comprise the following: a) goodwill, b)
\ndevelopment costs, c) customer relatioships and technology (identified in
\nthe Commit acquisition) and d) other intangible assets.
\na) Goodwill: The excess of the
\n\u2014 consideration transferred
\n\u2014
\namount of any non-controlling interest in the acquired entity, measured
\nat fair value, and
\n\u2014 acquisition-date fair value of any previous equity interest in the acquired
\nentity, over the fair value of the net identifiable assets acquired is recorded
\nas goodwill. Goodwill reflects e.g. expected future synergies resulting from
\nacquisitions. Goodwill is not subject to amortization but is tested annually
\nfor impairment, or more frequently if there is any indication that it might
\nbe impaired, refer to Note 12.3 below. Goodwill is carried at historical cost
\nless accumulated impairment losses.
\n\n
b) Development costs: Development is the application of research findings or
\n
other knowledge to a plan or design for the production of new or substantially
\n
improved materials, devices, products, processes, systems or services before
\n
the start of commercial production or use. Optomed capitalises such costs
\n
when all the following criteria are met:
\n
\u2014
\n
Optomed can demonstrate the technical feasibility of completing the
\n
intangible asset so that it will be available for use or sale.
\n
\u2014 Optomed intends to complete the intangible asset and use or sell it.
\n
\u2014 Optomed is able to use or sell the intangible asset.
\n
\u2014
\n
Optomed is able to demonstrate how the intangible asset will generate
\n
probable future economic benefits.
\n
\u2014 The Group has adequate technical, financial and other resources available
\n
to complete the development and to use or sell the intangible asset
\n
\u2014
\n
Optomed is able to measure reliably the expenditure attributable to the
\n
intangible asset during its development. Capitalised development costs
\n
comprise all directly attributable costs (mainly labour) necessary to prepare
\n
the asset to be capable of operating in the manner intended. Optomed has
\n
also:
\n
\u2014
\n
capitalised borrowing costs arisen from government loans granted for
\n
development purposes, and
\n
\u2014 deducted an applicable amount of major government grants received for
\n
development activities from the carrying amount.
\n
Development expenditure that was initially expensed is not capitalised at a later
\n
date. The estimated useful life for development costs is 10 years.
\n
Research is original and planned investigation Optomed undertakes with the
\n
prospect of gaining new scientific or technical knowledge and understanding.
\n
Such costs are expensed as incurred.
\n
\n
\n\n\n\n\n\n\n\n\n
\n
c) Customer relationships and technology: these assets were measured at fair
\n
value at the acquisition date using the multi-period excess earnings method
\n
and the relief-from-royalty method. Their estimated remaining useful lives are
\n
10 years.
\n
\n\n\n\n\n\n\n\n\n
d) Other intangible assets: An intangible asset is recognised only if it is probable
\nthat the expected future economic benefits that are attributable to the asset will
\nflow to Optomed, and the cost of the asset can be measured reliably. All other
\nexpenditure is expensed as incurred. Group\u2019s other intangible assets mainly
\ncomprise patents and trademark rights, which are amortised on a straight-line
\nbasis over their estimated useful lives (10 years).
\n
\n\n\n\n\n\n\n\n\n\n\nOptomed reviews the amortization periods and the amortization methods
\napplied at least at each financial year-end. If the expected useful life of the asset
\nis different from previous estimates, the amortization period shall be changed
\naccordingly. The changes of useful lives can be due to e.g. technical development,
\nchanges in demand or competition, for example.
\n\n
The Group assesses, at each reporting date, whether there is an indication that
\n
an intangible asset other than goodwill may be impaired. If any indication exists,
\n
Optomed estimates the asset\u2019s recoverable amount. An impairment loss is
\n
recognised in the income statement when the carrying amount of an asset exceeds
\n
its recoverable amount.
\n
\n
b) Development costs: Development is the application of research findings or
\nother knowledge to a plan or design for the production of new or substantially
\nimproved materials, devices, products, processes, systems or services before
\nthe start of commercial production or use. Optomed capitalises such costs
\nwhen all the following criteria are met:
\n\u2014
\nOptomed can demonstrate the technical feasibility of completing the
\nintangible asset so that it will be available for use or sale.
\n\u2014 Optomed intends to complete the intangible asset and use or sell it.
\n\u2014 Optomed is able to use or sell the intangible asset.
\n\u2014
\nOptomed is able to demonstrate how the intangible asset will generate
\nprobable future economic benefits.
\n\u2014 The Group has adequate technical, financial and other resources available
\nto complete the development and to use or sell the intangible asset
\n\u2014
\nOptomed is able to measure reliably the expenditure attributable to the
\nintangible asset during its development. Capitalised development costs
\ncomprise all directly attributable costs (mainly labour) necessary to prepare
\nthe asset to be capable of operating in the manner intended. Optomed has
\nalso:
\n\u2014
\ncapitalised borrowing costs arisen from government loans granted for
\ndevelopment purposes, and
\n\u2014 deducted an applicable amount of major government grants received for
\ndevelopment activities from the carrying amount.
\nDevelopment expenditure that was initially expensed is not capitalised at a later
\ndate. The estimated useful life for development costs is 10 years.
\nResearch is original and planned investigation Optomed undertakes with the
\nprospect of gaining new scientific or technical knowledge and understanding.
\nSuch costs are expensed as incurred.
\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag318": {
"value": "\n12.3 Reconciliation of carrying amounts
\nAt December 31, 2025
\n\n
\n\n\n| In thousands of euro | \nGoodwill | \nDevelopment costs | \nCustomer relationships | \nTechnology | \nOther intangible assets | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Cost | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Balance at January 1 | \n4,256 | \n17,864 | \n2,222 | \n1,023 | \n1,205 | \n26,570 | \n\n\n\n\n\n\n
\n\n| Additions | \n | \n1,674 | \n | \n | \n66 | \n1,740 | \n\n\n\n\n\n\n
\n\n| Balance at December 31 | \n4,256 | \n19,538 | \n2,222 | \n1,023 | \n1,270 | \n28,309 | \n\n\n\n\n\n\n
\n\n| Accumulated amortization and impairment losse | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Balance at January 1 | \n | \n-9,576 | \n-1,501 | \n-692 | \n-835 | \n-12,605 | \n\n\n\n\n\n\n
\n\n| Amortization | \n | \n-1,222 | \n-222 | \n-102 | \n-70 | \n-1,616 | \n\n\n\n\n\n\n
\n\n| Balance at December 31 | \n | \n-10,798 | \n-1,723 | \n-794 | \n-905 | \n-14,220 | \n\n\n\n\n\n\n
\n\n| Carrying amount at Jan 1 | \n4,256 | \n8,288 | \n721 | \n331 | \n370 | \n13,965 | \n\n\n\n\n\n\n
\n\n| Carrying amount at Dec 31 | \n4,256 | \n8,739 | \n499 | \n229 | \n365 | \n14,089 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\nAt December 31, 2024
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n\n\n| In thousands of euro | \nGoodwill | \nDevelopment costs | \nCustomer relationships | \nTechnology | \nOther intangible assets | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Cost | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Balance at January 1 | \n4,256 | \n16,067 | \n2,222 | \n1,023 | \n1,147 | \n24,715 | \n\n\n\n\n\n\n
\n\n| Additions | \n | \n 1,797 | \n | \n | \n58 | \n1,855 | \n\n\n\n\n\n\n
\n\n| Balance at December 31 | \n4,256 | \n17,864 | \n2,222 | \n1,023 | \n1,205 | \n26,570 | \n\n\n\n\n\n\n
\n\n| Accumulated amortization and impairment losse | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Balance at January 1 | \n | \n-8,336 | \n-1,280 | \n-590 | \n-763 | \n-10,969 | \n\n\n\n\n\n\n
\n\n| Amortization | \n | \n-1,049 | \n-221 | \n-102 | \n-72 | \n-1,445 | \n\n\n\n\n\n\n
\n\n| Impairment losses | \n | \n-191 | \n | \n | \n | \n-191 | \n\n\n\n\n\n\n
\n\n| Balance at December 31 | \n | \n-9,576 | \n-1,501 | \n-692 | \n-835 | \n-12,605 | \n\n\n\n\n\n\n
\n\n| Carrying amount at Jan 1 | \n4,256 | \n7,731 | \n942 | \n433 | \n384 | \n13,746 | \n\n\n\n\n\n\n
\n\n| Carrying amount at Dec 31 | \n4,256 | \n8,288 | \n721 | \n331 | \n370 | \n13,965 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
The research and development costs expensed amounted to EUR 2,190 thousand (2025) and EUR 2,041 thousand (2024), mainly comprising personnel expenses.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n12.4 Impairment testing of goodwill
\n
\n\n
\n
\n
12.4.1 Accounting policy
\n
For the purposes of impairment testing goodwill is allocated to the cash-generating
\n
units (CGUs) or the groups of CGUs that are expected to benefit from the business
\n
combination in which the goodwill arose. A cash-generating unit is the smallest
\n
identifiable group of assets in Optomed that generates inflows that are largely
\n
independent from the cash inflows from other assets or groups of assets. A cash-
\n
generating unit is impaired when its carrying amount exceeds its recoverable
\n
amount. The recoverabe amount is:
\n
\u2014 the higher of the asset\u2019s or CGU\u2019s fair value less costs of disposal, and
\n
\u2014 its value in use.
\n
whichever is greater.
\n
Optomed determines recoverable amounts based on value-in-use calculations
\n
prepared using discounted future net cash flows.
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
12.4.2 Assumptions and estimation uncertainties
\n
At each balance sheet date Optomed management assesses if there is any
\n
indication of impairment of goodwill (or other intangible, tangible asset or right-
\n
of-use asset). Review is based on indicators that measure economic performance,
\n
such as Group\u2019s management reporting as well as economic environment and
\n
market follow-up.
\n
Such indications may include, among others:
\n
\u2014
\n
unexpected changes in significant factors underlying impairment tests
\n
(revenues, profitability levels and changes in prevailing interest rates), and
\n
\u2014 changes in market conditions.
\n
The recoverable amount determined in the testing process is based on
\n
assumptions and estimates made by management on future sales, production
\n
costs, sales growth rate and discount rate, among others.
\n
Optomed has allocated the goodwill arisen from the Commit acquisition to the
\n
Software operating segment. This segment establishes a single cash-generating
\n
unit. The carrying amount of the assets amounted to EUR 6,972 (7,416) thousand
\n
as at December 31, 2025, including the goodwill of EUR 4,256 (4,256) thousand.
\n
In impairment testing the recoverable amount of the Software segment is
\n
determined based on value-in-use calculations. The calculations use cash flow
\n
projections approved by management covering a five-year period. Previous
\n
years forecasts have been realized according to plan. Cash flows beyond the
\n
five-year period are extrapolated using the estimated steady growth rate of
\n
1.8 %. The cash flow projections exclude expansion investments. The discount
\n
rate is defined as WACC (weighted average cost of capital), which reflects the
\n
total cost of equity and debt while considering the asset-specific risks. Factors
\n
that affect the interest in the WACC calculation include a risk-free interest rate,
\n
the cost of borrowed capital, the risk premium on the stock market, the beta
\n
coefficient, and the industry\u2019s capital structure. The pre-tax discount rate was
\n
13.2% (14.2%) and the post-tax discount rate 11.1% (11.9%.)
\n
The sensivity analysis is prepared in respect of the discount rate and the terminal
\n
growth rate applied beyond the five- year projection period. The changes in
\n
these key assumptions - holding other assumptions constant - would result in
\n
the recoverable amount of the tested assets to equal their carrying amount as
\n
at December 31, 2025:
\n
\u2014 The pre-tax discount rate should increase by 27.5 percentage point.
\n
\u2014 The terminal growth rate for break even cannot be measured.
\n
Based on the impairment test carried out as at December 31, 2025 the goodwill
\n
was not impaired.
\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n12. Intangible assets
\n\n
\n
\n
12.1 Accounting policy
\n
The Group\u2019s intangible assets comprise the following: a) goodwill, b)
\n
development costs, c) customer relatioships and technology (identified in
\n
the Commit acquisition) and d) other intangible assets.
\n
a) Goodwill: The excess of the
\n
\u2014 consideration transferred
\n
\u2014
\n
amount of any non-controlling interest in the acquired entity, measured
\n
at fair value, and
\n
\u2014 acquisition-date fair value of any previous equity interest in the acquired
\n
entity, over the fair value of the net identifiable assets acquired is recorded
\n
as goodwill. Goodwill reflects e.g. expected future synergies resulting from
\n
acquisitions. Goodwill is not subject to amortization but is tested annually
\n
for impairment, or more frequently if there is any indication that it might
\n
be impaired, refer to Note 12.3 below. Goodwill is carried at historical cost
\n
less accumulated impairment losses.
\n
\n
b) Development costs: Development is the application of research findings or
\n
other knowledge to a plan or design for the production of new or substantially
\n
improved materials, devices, products, processes, systems or services before
\n
the start of commercial production or use. Optomed capitalises such costs
\n
when all the following criteria are met:
\n
\u2014
\n
Optomed can demonstrate the technical feasibility of completing the
\n
intangible asset so that it will be available for use or sale.
\n
\u2014 Optomed intends to complete the intangible asset and use or sell it.
\n
\u2014 Optomed is able to use or sell the intangible asset.
\n
\u2014
\n
Optomed is able to demonstrate how the intangible asset will generate
\n
probable future economic benefits.
\n
\u2014 The Group has adequate technical, financial and other resources available
\n
to complete the development and to use or sell the intangible asset
\n
\u2014
\n
Optomed is able to measure reliably the expenditure attributable to the
\n
intangible asset during its development. Capitalised development costs
\n
comprise all directly attributable costs (mainly labour) necessary to prepare
\n
the asset to be capable of operating in the manner intended. Optomed has
\n
also:
\n
\u2014
\n
capitalised borrowing costs arisen from government loans granted for
\n
development purposes, and
\n
\u2014 deducted an applicable amount of major government grants received for
\n
development activities from the carrying amount.
\n
Development expenditure that was initially expensed is not capitalised at a later
\n
date. The estimated useful life for development costs is 10 years.
\n
Research is original and planned investigation Optomed undertakes with the
\n
prospect of gaining new scientific or technical knowledge and understanding.
\n
Such costs are expensed as incurred.
\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n
c) Customer relationships and technology: these assets were measured at fair
\n
value at the acquisition date using the multi-period excess earnings method
\n
and the relief-from-royalty method. Their estimated remaining useful lives are
\n
10 years.
\n
\n\n\n\n\n\n\n\n\n
\n
d) Other intangible assets: An intangible asset is recognised only if it is probable
\n
that the expected future economic benefits that are attributable to the asset will
\n
flow to Optomed, and the cost of the asset can be measured reliably. All other
\n
expenditure is expensed as incurred. Group\u2019s other intangible assets mainly
\n
comprise patents and trademark rights, which are amortised on a straight-line
\n
basis over their estimated useful lives (10 years).
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n
Optomed reviews the amortization periods and the amortization methods
\n
applied at least at each financial year-end. If the expected useful life of the asset
\n
is different from previous estimates, the amortization period shall be changed
\n
accordingly. The changes of useful lives can be due to e.g. technical development,
\n
changes in demand or competition, for example.
\n
\n
The Group assesses, at each reporting date, whether there is an indication that
\n
an intangible asset other than goodwill may be impaired. If any indication exists,
\n
Optomed estimates the asset\u2019s recoverable amount. An impairment loss is
\n
recognised in the income statement when the carrying amount of an asset exceeds
\n
its recoverable amount.
\n
\n
\n
\n
\n
12.2 Assumptions and estimation uncertainties \u2013
\n
development costs
\n
Optomed capitalises development expenditure as an intangible asset where the
\n
related criteria are met (refer to 12.1 Accounting policy above). This requires
\n
management to make judgement on when all of the criteria for capitalisation are
\n
met and when to cease capitalisation and start amortising the asset. The point
\n
at which development costs meet the criteria for capitalisation is dependent on
\n
Optomed management\u2019s judgement of, for example, the point at which technical
\n
feasibility is demonstrable.
\n
In impairment testing the recoverable amount of development costs are
\n
determined based on value-in-use calculations. The calculations use cash flow
\n
projections approved by management covering a eight year period based on the
\n
lifecycle of the product. The cash flow projections exclude expansion investments.
\n
Revenue of certain projects are expected to grow, especially in the coming years.
\n
The discount rate is defined as WACC (weighted average cost of capital), which
\n
reflects the total cost of equity and debt while considering the asset-specific
\n
risks. Factors that affect the interest in the WACC calculation include a risk-free
\n
interest rate, the cost of borrowed capital, the risk premium on the stock market,
\n
the beta coefficient, and the industry\u2019s capital structure. The pre-tax discount
\n
rate was 15.9% (16.6%) and the post-tax discount rate 11.1% (11.9%)
\n
The sensivity analysis is prepared in respect of the discount rate and the terminal
\n
growth rate applied beyond the eight-year projection period. The changes in
\n
these key assumptions - holding other assumptions constant - would result in
\n
the recoverable amount of the tested assets to equal their carrying amount as
\n
at December 31, 2025.
\n
\u2014
\n
The pre-tax discount rate should increase by 90.4 percentage point. So that
\n
the net present value of the 8 year forecast is 0.
\n
\u2014 The terminal growth rate for break even cannot be measured.
\n
Based on the impairment test carried out as at December 31, 2025 the
\n
development costs were not impaired.
\n
The Group has not recognised impairment losses on intangible assets during
\n
year 2025. In 2024 Devices-segment had EUR 191 thousand impairment losses.
\n
2024 Impairment loss is due to terminated projects.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag305": {
"value": "\n
\n\n
12.4.1 Accounting policy
\n
For the purposes of impairment testing goodwill is allocated to the cash-generating
\n
units (CGUs) or the groups of CGUs that are expected to benefit from the business
\n
combination in which the goodwill arose. A cash-generating unit is the smallest
\n
identifiable group of assets in Optomed that generates inflows that are largely
\n
independent from the cash inflows from other assets or groups of assets. A cash-
\n
generating unit is impaired when its carrying amount exceeds its recoverable
\n
amount. The recoverabe amount is:
\n
\u2014 the higher of the asset\u2019s or CGU\u2019s fair value less costs of disposal, and
\n
\u2014 its value in use.
\n
whichever is greater.
\n
Optomed determines recoverable amounts based on value-in-use calculations
\n
prepared using discounted future net cash flows.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag302": {
"value": "\n12.4.1 Accounting policy
\nFor the purposes of impairment testing goodwill is allocated to the cash-generating
\nunits (CGUs) or the groups of CGUs that are expected to benefit from the business
\ncombination in which the goodwill arose. A cash-generating unit is the smallest
\nidentifiable group of assets in Optomed that generates inflows that are largely
\nindependent from the cash inflows from other assets or groups of assets. A cash-
\ngenerating unit is impaired when its carrying amount exceeds its recoverable
\namount. The recoverabe amount is:
\n\u2014 the higher of the asset\u2019s or CGU\u2019s fair value less costs of disposal, and
\n\u2014 its value in use.
\nwhichever is greater.
\nOptomed determines recoverable amounts based on value-in-use calculations
\nprepared using discounted future net cash flows.
\n
\n\n\n\n\n\n\n\n\nThe Group assesses, at each reporting date, whether there is an indication that
\nan intangible asset other than goodwill may be impaired. If any indication exists,
\nOptomed estimates the asset\u2019s recoverable amount. An impairment loss is
\nrecognised in the income statement when the carrying amount of an asset exceeds
\nits recoverable amount.
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag312": {
"value": "\n
\n13. Tangible assets
\n\n
\n
13.1 Accounting policy
\n
Tangible assets acquired by Optomed are stated in the balance sheet at their
\n
cost. The cost comprises directly attributable incremental costs incurred in their
\n
acquisition and installation. Subsequently tangible assets are carried at cost, less
\n
any accumulated depreciation and any accumulated impairment losses. Ordinary
\n
repairs and maintenance costs are expensed during the reporting period in
\n
which they are incurred. Government grants are accounted for by reducing the
\n
carrying amount of the asset. The grant is then recognised in profit or loss over
\n
the useful life of the asset by way of a reduced depreciation charge.
\n
\n
Depreciation is charged so as to write off the cost of assets using the straight-
\n
line method, over their estimated useful lives, as follows:
\n
\u2014 Production machinery and equipment: six years
\n
\u2014 Other machinery and equipment: three years
\n
\u2014 Office furniture: three years
\n
\u2014 Cars: three years
\n
\u2014 Cameras: four years
\n
\n\n\n\n\n\n\n\n
\n
Expected useful lives and residual values are reviewed at least at each financial
\n
year-end and if they differ significantly from previous estimates, the useful lives
\n
are revised accordingly. Recognition of depreciation is discontinued when a
\n
tangible asset is classified as held for sale. The Group assesses, at each reporting
\n
date, whether there is an indication that a tangible asset may be impaired. If
\n
any indication exists, Optomed estimates the asset\u2019s recoverable amount. An
\n
impairment loss is recognised when the carrying amount of an asset exceeds
\n
its recoverable amount.
\n
The gain or loss arising on the disposal or retirement of a tangible asset is
\n
determined as the difference between any net sale proceeds and the carrying
\n
amount of the asset and is recognised in other operating income or other
\n
operating expenses.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n13.2 Reconciliation of carrying amounts
\nRefer to Note 14. Leases for disclosures on Group\u2019s tangible assets acquired
\nunder lease agreements.
\n\n
\n\n\n | \nMachinery and equipment | \n\n\n\n
\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n
\n\n| Cost | \n | \n | \n\n\n\n
\n\n| Balance at January 1 | \n4,016 | \n3,724 | \n\n\n\n
\n\n| Additions | \n616 | \n 292 | \n\n\n\n
\n\n| Balance at December 31 | \n4,632 | \n4,016 | \n\n\n\n
\n\n| Accumulated depreciation and impairment losses | \n | \n | \n\n\n\n
\n\n| Balance at January 1 | \n-3,364 | \n-3,015 | \n\n\n\n
\n\n| Depreciation | \n-374 | \n-349 | \n\n\n\n
\n\n| Balance at December 31 | \n-3,738 | \n-3,364 | \n\n\n\n
\n\n| Carrying amount at January 1 | \n652 | \n710 | \n\n\n\n
\n\n| Carrying amount at December 31 | \n894 | \n652 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag316": {
"value": "\n
\n13.1 Accounting policy
\nTangible assets acquired by Optomed are stated in the balance sheet at their
\ncost. The cost comprises directly attributable incremental costs incurred in their
\nacquisition and installation. Subsequently tangible assets are carried at cost, less
\nany accumulated depreciation and any accumulated impairment losses. Ordinary
\nrepairs and maintenance costs are expensed during the reporting period in
\nwhich they are incurred. Government grants are accounted for by reducing the
\ncarrying amount of the asset. The grant is then recognised in profit or loss over
\nthe useful life of the asset by way of a reduced depreciation charge.
\n\n
Depreciation is charged so as to write off the cost of assets using the straight-
\n
line method, over their estimated useful lives, as follows:
\n
\u2014 Production machinery and equipment: six years
\n
\u2014 Other machinery and equipment: three years
\n
\u2014 Office furniture: three years
\n
\u2014 Cars: three years
\n
\u2014 Cameras: four years
\n
\n\n\n\n\n\n\n\n
Expected useful lives and residual values are reviewed at least at each financial
\nyear-end and if they differ significantly from previous estimates, the useful lives
\nare revised accordingly. Recognition of depreciation is discontinued when a
\ntangible asset is classified as held for sale. The Group assesses, at each reporting
\ndate, whether there is an indication that a tangible asset may be impaired. If
\nany indication exists, Optomed estimates the asset\u2019s recoverable amount. An
\nimpairment loss is recognised when the carrying amount of an asset exceeds
\nits recoverable amount.
\nThe gain or loss arising on the disposal or retirement of a tangible asset is
\ndetermined as the difference between any net sale proceeds and the carrying
\namount of the asset and is recognised in other operating income or other
\noperating expenses.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag313": {
"value": "\n
\n
\n14. Leases
\n\n
14.1 Accounting policy
\n
The Group acts as a lessee leasing mainly business premises, cars, IT equipment
\n
as well as other machinery and equipment. As a general rule, Optomed recognises
\n
a leased asset (right-of-use asset) and a lease liability for all leases, except for
\n
short-term leases and leases of low-value items (the accounting treatment is
\n
described below). The Group assesses whether a contract is or contains a lease
\n
at inception of a contract. A contract is or contains a lease if the contract conveys
\n
the right to control the use of an identified asset for a period in exchange for
\n
consideration.
\n
The Group recognises a right-of-use asset and a lease liability at the lease
\n
commencement date. The right-of- use asset is initially measured at cost, which
\n
comprises:
\n
\u2014 the amount of the initial measurement of the lease liability
\n
\u2014 any lease payments made at or before the commencement date, less any
\n
lease incentives (e.g. lease-free months)
\n
\u2014 any initial direct costs incurred by Optomed, and
\n
\u2014 an estimate of restoration costs to be incurred by Optomed.
\n
After the commencement date the right-of-use assets are measured at cost less
\n
any accumulated depreciation and any accumulated impairment losses and
\n
adjusted for certain remeasurements of the lease liability. The right-of-use asset
\n
is depreciated using the straight-line method, from the commencement date
\n
to the earlier of the end of the useful life of the right-of-use asset, or the end of
\n
the lease term. The estimated useful life for the business premises applied by
\n
Optomed is three years. The right-of-use asset is tested for impairment where
\n
necessary and any impairment loss identified is recorded in profit or loss.
\n
Initially the lease liability is measured at the present value of the lease payments
\n
that are not paid at the commencement date. The discount rate used by the
\n
Group is Optomed\u2019s incremental borrowing rate. Lease payments included in
\n
the measurement of the lease liability comprise:
\n
\u2014 fixed payments, including in substance fixed payments
\n
\u2014
\n
variable lease payments that depend on an index or a rate, initially measured
\n
using the index or rate as at the commencement date of the contract
\n
\u2014 amounts expected to be payable under a residual value guarantee, and
\n
\u2014
\n
the exercise price under a purchase option that the Group is reasonably
\n
certain to exercise.
\n
Subsequently the lease liability is measured at amortised cost using the effective
\n
interest method. It is remeasured when there is a change in future lease payments
\n
arising from change in an index or rate, if there is a change in the Group\u2019s
\n
estimate of the amount expected to be payable under a residual value guarantee
\n
or if the Group changes its assessment of whether it will exercise a purchase,
\n
extension or termination option. When a lease liability is remeasured in this way,
\n
a corresponding adjustment is made to the carrying amount of the right-of-use
\n
asset or is recorded in profit or loss if the carrying amount of the right-of-use
\n
asset has been reduced to zero.
\n
Optomed has elected not to recognise right-of-use assets and lease liability for:
\n
\u2014 short-term leases (that have a lease term of 12 months or less)
\n
\u2014
\n
leases of low-value assets (each asset with a value of approximately EUR
\n
5,000 or less when new).
\n
Such assets include IT equipment as well as other machinery and equipment.
\n
The Group recognises the lease payments associated with above-mentioned
\n
leases as an expense on a straight-line basis over the lease term.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
14.2 Management judgements
\n
Some business facility leases of the Group include termination options. Optomed
\n
uses such terms in its contract management to maximise operational flexibility
\n
for its business. Termination options are considered on a case-by-case basis
\n
following a regular management assessment. The factors considered include, for
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
example, contractual terms and conditions for optional periods compared with
\n
market rates, the importance of the underlying asset to Optomed\u2019s operations
\n
as well as termination and replacement costs.
\n
\n\n\n\n\n\n\n\n
14.3 Amounts recognised in income statement
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Expense relating to leases of low-value assets1 (that are not short-term leases) | \n-8 | \n-5 | \n\n\n\n\n\n\n
\n\n| Depreciation charge for right-of-use assets by class of underlying asset (business premises,cars) (included in Depreciation, amortization and impairment losses in the income statement) | \n-526 | \n-514 | \n\n\n\n\n\n\n
\n\n| Interest expense on lease liabilities (included in Finance expenses) | \n-58 | \n-51 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
14.4 Amounts presented in cash flow statement
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Total cash outflow for leases | \n-517 | \n-494 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
14.5 Leased tangible assets
\n\n
\n\n\n| In thousands of euro | \nBusiness premises | \nCars | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| 1.1.2025 | \n1,424 | \n32 | \n1,456 | \n\n\n\n\n\n\n
\n\n| Additions | \n282 | \n0 | \n282 | \n\n\n\n\n\n\n
\n\n| Depreciation | \n-505 | \n-21 | \n-526 | \n\n\n\n\n\n\n
\n\n| 31.12.2025 | \n1,201 | \n11 | \n1,212 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n| In thousands of euro | \nBusiness premises | \nCars | \nTotal | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| 1.1.2024 | \n1,419 | \n53 | \n1,472 | \n\n\n\n\n\n\n
\n\n| Additions | \n 498 | \n0 | \n 498 | \n\n\n\n\n\n\n
\n\n| Depreciation | \n-493 | \n-21 | \n-514 | \n\n\n\n\n\n\n
\n\n| 31.12.2025 | \n1,424 | \n32 | \n1,456 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
Leased tangible assets comprise business premises and cars and are presented
\nas a separate line item Right-of-use assets in the consolidated balance sheet.
\n14.6 Lease liabilities
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Current | \n442 | \n 495 | \n\n\n\n\n\n\n
\n\n| Non-current | \n835 | \n1,017 | \n\n\n\n\n\n\n
\n\n| Total | \n1,277 | \n1,512 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\nThe weighted average Optomed\u2019s incremental borrowing rate applied for
\ndiscounting purposes was 3.4% in 2025, 4,7% (2024).
\nThe above liabilities are presented on the line item Lease liabilities (non-current /
\ncurrent) in the consolidated balance sheet, based on their maturity. The maturity
\nanalysis is disclosed in Note 21.5 Liquidity risk.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
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}
},
"Tag300": {
"value": "\n14.1 Accounting policy
\nThe Group acts as a lessee leasing mainly business premises, cars, IT equipment
\nas well as other machinery and equipment. As a general rule, Optomed recognises
\na leased asset (right-of-use asset) and a lease liability for all leases, except for
\nshort-term leases and leases of low-value items (the accounting treatment is
\ndescribed below). The Group assesses whether a contract is or contains a lease
\nat inception of a contract. A contract is or contains a lease if the contract conveys
\nthe right to control the use of an identified asset for a period in exchange for
\nconsideration.
\nThe Group recognises a right-of-use asset and a lease liability at the lease
\ncommencement date. The right-of- use asset is initially measured at cost, which
\ncomprises:
\n\u2014 the amount of the initial measurement of the lease liability
\n\u2014 any lease payments made at or before the commencement date, less any
\nlease incentives (e.g. lease-free months)
\n\u2014 any initial direct costs incurred by Optomed, and
\n\u2014 an estimate of restoration costs to be incurred by Optomed.
\nAfter the commencement date the right-of-use assets are measured at cost less
\nany accumulated depreciation and any accumulated impairment losses and
\nadjusted for certain remeasurements of the lease liability. The right-of-use asset
\nis depreciated using the straight-line method, from the commencement date
\nto the earlier of the end of the useful life of the right-of-use asset, or the end of
\nthe lease term. The estimated useful life for the business premises applied by
\nOptomed is three years. The right-of-use asset is tested for impairment where
\nnecessary and any impairment loss identified is recorded in profit or loss.
\nInitially the lease liability is measured at the present value of the lease payments
\nthat are not paid at the commencement date. The discount rate used by the
\nGroup is Optomed\u2019s incremental borrowing rate. Lease payments included in
\nthe measurement of the lease liability comprise:
\n\u2014 fixed payments, including in substance fixed payments
\n\u2014
\nvariable lease payments that depend on an index or a rate, initially measured
\nusing the index or rate as at the commencement date of the contract
\n\u2014 amounts expected to be payable under a residual value guarantee, and
\n\u2014
\nthe exercise price under a purchase option that the Group is reasonably
\ncertain to exercise.
\nSubsequently the lease liability is measured at amortised cost using the effective
\ninterest method. It is remeasured when there is a change in future lease payments
\narising from change in an index or rate, if there is a change in the Group\u2019s
\nestimate of the amount expected to be payable under a residual value guarantee
\nor if the Group changes its assessment of whether it will exercise a purchase,
\nextension or termination option. When a lease liability is remeasured in this way,
\na corresponding adjustment is made to the carrying amount of the right-of-use
\nasset or is recorded in profit or loss if the carrying amount of the right-of-use
\nasset has been reduced to zero.
\nOptomed has elected not to recognise right-of-use assets and lease liability for:
\n\u2014 short-term leases (that have a lease term of 12 months or less)
\n\u2014
\nleases of low-value assets (each asset with a value of approximately EUR
\n5,000 or less when new).
\nSuch assets include IT equipment as well as other machinery and equipment.
\nThe Group recognises the lease payments associated with above-mentioned
\nleases as an expense on a straight-line basis over the lease term.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag395": {
"value": "\n
\n15. Inventories
\n\n
15.1 Accounting policy
\n
Inventories are stated at the lower of cost and net realisable value. The cost
\n
of ready purchased products consists of the purchase price, including direct
\n
transportation, processing and other costs.
\n
Cost is determined using the first-in, first-out (FIFO) method. Net realisable value
\n
is the estimated selling price in the ordinary course of business, less the estimated
\n
costs of completion and the estimated costs necessary to make the sale.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Raw materials and consumables | \n2,382 | \n 1,961 | \n\n\n\n\n\n\n
\n\n| Total | \n2,382 | \n1,961 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
Optomed has recognized 33 thousand euros inventory provision for non
\nmarketable items in inventory during 2025 and 61 thousand euros during 2024.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag380": {
"value": "\n15.1 Accounting policy
\nInventories are stated at the lower of cost and net realisable value. The cost
\nof ready purchased products consists of the purchase price, including direct
\ntransportation, processing and other costs.
\nCost is determined using the first-in, first-out (FIFO) method. Net realisable value
\nis the estimated selling price in the ordinary course of business, less the estimated
\ncosts of completion and the estimated costs necessary to make the sale.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag384": {
"value": "\n
\n\n
\n
16. Financial assets
\n
\n
16.1 Accounting policy
\n
Optomed classifies financial assets as follows:
\n
\u2014 financial assets measured at fair value through profit or loss (FVTPL)
\n
\n
\u2014 financial assets measured at amortized cost, and
\n
\n
\u2014
\n
\n
financial assets measured at fair value through other comprehensive
\n
income (FVOCI).
\n
Classification of financial assets is made based on their purpose of use upon
\n
initial recognition. Classification relies on the objectives of Optomed\u2019s business
\n
model and the contractual cash flows from financial assets, or by applying
\n
the fair value option upon initial recognition. Optomed recognises all its
\n
financial assets at amortized cost.
\n
All purchases and sales of financial assets are recognised at the trade date. For
\n
financial assets not carried at fair value through profit or loss, transaction costs
\n
are included in the initial carrying amount. Financial assets are derecognised
\n
when the Group loses the rights to receive the contractual cash flows on the
\n
financial asset or it has transferred substantially all the risks and rewards of
\n
ownership outside the Group.
\n
Financial assets measured at amortized cost
\n
Optomed recognises all trade receivables that are non-derivative assets at
\n
amortized cost. In the Group trade receivables are held within a business model
\n
whose objective is to collect the contractual cash flows, and those cash flows
\n
that are solely payments of principal and interest. Trade receivables are current
\n
assets that Optomed has the intention to hold for less than 12 months from
\n
the end of reporting period. Assets classified in this category are measured at
\n
amortized cost using the effective interest (EIR) method. The carrying amounts
\n
of current trade receivables are expected to substantially equal their fair values.
\n
Optomed recognizes a loss allowance for expected credit losses on financial
\n
assets that are measured at amortized cost. The expected credit losses on trade
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
receivables are recorded based on Optomed\u2019s historical knowledge on trade
\n
receivables at default and payment delays due to financial difficulties. The loss
\n
allowance is assessed both on an individual basis and collectively. The expected
\n
loss is measured as the difference between the asset\u2019s carrying amount and the
\n
present value of estimated future cash flows discounted at the financial asset\u2019s
\n
effective interest rate. This adjustment is recognised in other operating expenses
\n
and as a deduction to the carrying amount of the receivable.
\n
All realised credit losses are recognised in profit or loss. A credit loss is reversed
\n
in a subsequent period, if the reversal can be related objectively to an event
\n
occurring after the impairment was recognised.
\n
Optomed recognised credit loss of EUR 7 thousand during the financial year
\n
2025 and during 2024, EUR 1,099 thousand.
\n
\n
Cash and cash equivalents
\n
The Group\u2019s cash and cash equivalents consist of cash on hand, demand
\n
deposits and short-term, highly liquid investments. Items qualifying as
\n
cash equivalent have a maturity of three months or less from the date of
\n
acquisition.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
16.2 Carrying amounts - at amortised cost
\n
Current financial assets
\n
The Group had no non-current financial assets at the end of the financial years
\n
2024-2025.
\n
\n
\n\n\n| In thousands of euro | \nNote | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Trade receivables | \n21 | \n2,756 | \n2,411 | \n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n | \n 9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n| Total | \n | \n12,665 | \n12,878 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n
16.3 Cash and cash equivalents
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Cash and bank accounts | \n 9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n| Total | \n9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
19. Financial liabilities
\n
\n
\n
19.1 Accounting policy
\n
Optomed classifies financial liabilities as follows:
\n
\u2014 financial liabilities measured at amortized cost, and
\n
\u2014 financial liabilities measured at fair value through profit or loss (FVTPL).
\n
Optomed did not use derivative instruments during the years 2024-2025, and
\n
the Group had no other financial liabilities at fair value through profit or loss at
\n
the end of financial years 2024-2025.
\n
Financial liabilities at amortized cost
\n
Financial liabilities are initially recognised at fair value. Transaction costs are
\n
included in the original carrying amount. Subsequently these financial liabilities
\n
are measured at amortized cost using the effective interest rate (EIR) method. A
\n
financial liability is classified as current if Optomed does not have an unconditional
\n
right to defer settlement of the liability for at least 12 months after the end of the
\n
reporting period. In respect of loans and borrowings current financial liabilities
\n
comprise the portion falling due within less than 12 months and repayments in
\n
accordance with the repayment plans.
\n
Financial liabilities may be interest-bearing or non-interest-bearing. The Group\u2019s
\n
all financial liabilities carry interest.
\n
A financial liability (or part of the liability) is not derecognised until the liability
\n
has ceased to exist, that is, when the obligation identified in a contract has been
\n
fulfilled, cancelled or is no longer effective.
\n
\n
Borrowing costs
\n
Optomed capitalises borrowing costs that are directly attributable to creation
\n
of a qualifying asset as an addition to the cost of that asset.
\n
\u2014
\n
Borrowing costs are interest and other costs that Optomed incurs in
\n
connection with the borrowing of funds.
\n
\u2014 A qualifying asset is an asset that necessarily takes a substantial period of
\n
time to get ready for its intended use.
\n
Optomed considers capitalised development costs to be a qualifying asset.
\n
Consequently, the Group recognises those borrowing costs incurred from the
\n
government loans (from Business Finland), granted for development activities,
\n
as an addition to the carrying amount of the development cost. The capitalised
\n
borrowing costs are recorded as a deduction to interest expenses. Other
\n
borrowing costs are expensed in the period in which Optomed incurs them.
\n
Optomed ceases capitalising borrowing costs when the development project
\n
is substantially complete.
\n
For cash flow statement purposes Optomed classifies cash flows related to
\n
capitalised borrowing costs as operating activities.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
19.2 Financial liabilities measured at amortized cost
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Non-current financial liabilities | \n | \n | \n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n0 | \n790 | \n\n\n\n\n\n\n
\n\n| Government loans | \n371 | \n521 | \n\n\n\n\n\n\n
\n\n| Lease liabilities | \n835 | \n1,017 | \n\n\n\n\n\n\n
\n\n| Total | \n1,206 | \n2,328 | \n\n\n\n\n\n\n
\n\n| Current financial liabilities | \n | \n | \n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n789 | \n794 | \n\n\n\n\n\n\n
\n\n| Government loans | \n274 | \n193 | \n\n\n\n\n\n\n
\n\n| Lease liabilities | \n442 | \n495 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n1,159 | \n891 | \n\n\n\n\n\n\n
\n\n| Total | \n2,664 | \n2,373 | \n\n\n\n\n\n\n
\n\n| Total financial liabilities | \n3,870 | \n4,700 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
The company mortgages related to the borrowings from financial institutions are
\n
disclosed in Note 22. Contingent assets, contingent liabilities and commitments.
\n
19.3 Changes in financial liabilities
\n
During the financial year 2025 and 2024 there were no changes in financial
\n
liabilities.
\n
\n
\n
\n
19.4 Financial covenant
\n
Optomed\u2019s borrowings from financial institutions contain a financial covenant
\n
(equity ratio) and Optomed also has to meet certain key operative targets. The
\n
related liabilities amounted to EUR 789 thousand (at December 31, 2025) and
\n
EUR 1,583 thousand (at December 31, 2024). The borrowings will be repaid in
\n
accordance with the repayment schedule.
\n
Optomed has to comply with the financial covenant terms specified in the loan
\n
agreement terms at the financial year-end. Equity ratio is calculated using the
\n
agreed formula. The table below summarises the Group\u2019s financial covenant
\n
term and compliance over the financial years 2024-2025. Covenant accounting
\n
purposes equity ratio is calculated, based on the related terms of the borrowings.
\n
\n
\n\n\n | \nCovenant term | \nActual ratio | \nApplicable level | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| OP loan | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Equity ratio | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| At December 31, 2025 | \n35% | \n88.8% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n35% | \n87.1% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
OP loan equity ratio calculation formula: Adjusted equity/Balance sheet total-
\n
received advances-Goodwill
\n
Optomed was in compliance with the covenant as at December 31, 2024 and
\n
as at December 31, 2025.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
19.5 Government loans - borrowings costs
\n
Optomed has capitalised borrowing costs incurred from the government loans
\n
granted for development activities in the balance sheet under Development
\n
costs. Details are disclosed in Note 9.3 Borrowing costs - government loans.
\n
\n
19.6 Fair values - financial liabilities measured at
\n
amortized cost
\n
Optomed considers that the carrying amounts of the financial liabilities measured
\n
at amortized cost substantially equal to their fair values. This estimate corresponds
\n
to the fair value hierachy Level 3, as the measurement of the said liabilities is
\n
based on Optomed management view. The fair value hierarchy is presented in
\n
Note 1.2.3 Fair value measurement.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag372": {
"value": "\n
\n16. Financial assets
\n\n
16.1 Accounting policy
\n
Optomed classifies financial assets as follows:
\n
\u2014 financial assets measured at fair value through profit or loss (FVTPL)
\n
\n
\u2014 financial assets measured at amortized cost, and
\n
\n
\u2014
\n
\n
financial assets measured at fair value through other comprehensive
\n
income (FVOCI).
\n
Classification of financial assets is made based on their purpose of use upon
\n
initial recognition. Classification relies on the objectives of Optomed\u2019s business
\n
model and the contractual cash flows from financial assets, or by applying
\n
the fair value option upon initial recognition. Optomed recognises all its
\n
financial assets at amortized cost.
\n
All purchases and sales of financial assets are recognised at the trade date. For
\n
financial assets not carried at fair value through profit or loss, transaction costs
\n
are included in the initial carrying amount. Financial assets are derecognised
\n
when the Group loses the rights to receive the contractual cash flows on the
\n
financial asset or it has transferred substantially all the risks and rewards of
\n
ownership outside the Group.
\n
Financial assets measured at amortized cost
\n
Optomed recognises all trade receivables that are non-derivative assets at
\n
amortized cost. In the Group trade receivables are held within a business model
\n
whose objective is to collect the contractual cash flows, and those cash flows
\n
that are solely payments of principal and interest. Trade receivables are current
\n
assets that Optomed has the intention to hold for less than 12 months from
\n
the end of reporting period. Assets classified in this category are measured at
\n
amortized cost using the effective interest (EIR) method. The carrying amounts
\n
of current trade receivables are expected to substantially equal their fair values.
\n
Optomed recognizes a loss allowance for expected credit losses on financial
\n
assets that are measured at amortized cost. The expected credit losses on trade
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n
receivables are recorded based on Optomed\u2019s historical knowledge on trade
\n
receivables at default and payment delays due to financial difficulties. The loss
\n
allowance is assessed both on an individual basis and collectively. The expected
\n
loss is measured as the difference between the asset\u2019s carrying amount and the
\n
present value of estimated future cash flows discounted at the financial asset\u2019s
\n
effective interest rate. This adjustment is recognised in other operating expenses
\n
and as a deduction to the carrying amount of the receivable.
\n
All realised credit losses are recognised in profit or loss. A credit loss is reversed
\n
in a subsequent period, if the reversal can be related objectively to an event
\n
occurring after the impairment was recognised.
\n
Optomed recognised credit loss of EUR 7 thousand during the financial year
\n
2025 and during 2024, EUR 1,099 thousand.
\n
\n
Cash and cash equivalents
\n
The Group\u2019s cash and cash equivalents consist of cash on hand, demand
\n
deposits and short-term, highly liquid investments. Items qualifying as
\n
cash equivalent have a maturity of three months or less from the date of
\n
acquisition.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
16.2 Carrying amounts - at amortised cost
\nCurrent financial assets
\nThe Group had no non-current financial assets at the end of the financial years
\n2024-2025.
\n\n
\n\n\n| In thousands of euro | \nNote | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Trade receivables | \n21 | \n2,756 | \n2,411 | \n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n | \n 9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n| Total | \n | \n12,665 | \n12,878 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n
16.3 Cash and cash equivalents
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Cash and bank accounts | \n 9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n| Total | \n9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag358": {
"value": "\n16.1 Accounting policy
\nOptomed classifies financial assets as follows:
\n\u2014 financial assets measured at fair value through profit or loss (FVTPL)
\n
\n\u2014 financial assets measured at amortized cost, and
\n
\n\u2014
\n
\nfinancial assets measured at fair value through other comprehensive
\nincome (FVOCI).
\nClassification of financial assets is made based on their purpose of use upon
\ninitial recognition. Classification relies on the objectives of Optomed\u2019s business
\nmodel and the contractual cash flows from financial assets, or by applying
\nthe fair value option upon initial recognition. Optomed recognises all its
\nfinancial assets at amortized cost.
\nAll purchases and sales of financial assets are recognised at the trade date. For
\nfinancial assets not carried at fair value through profit or loss, transaction costs
\nare included in the initial carrying amount. Financial assets are derecognised
\nwhen the Group loses the rights to receive the contractual cash flows on the
\nfinancial asset or it has transferred substantially all the risks and rewards of
\nownership outside the Group.
\nFinancial assets measured at amortized cost
\nOptomed recognises all trade receivables that are non-derivative assets at
\namortized cost. In the Group trade receivables are held within a business model
\nwhose objective is to collect the contractual cash flows, and those cash flows
\nthat are solely payments of principal and interest. Trade receivables are current
\nassets that Optomed has the intention to hold for less than 12 months from
\nthe end of reporting period. Assets classified in this category are measured at
\namortized cost using the effective interest (EIR) method. The carrying amounts
\nof current trade receivables are expected to substantially equal their fair values.
\nOptomed recognizes a loss allowance for expected credit losses on financial
\nassets that are measured at amortized cost. The expected credit losses on trade
\n
\n\n\n\n\n\n\n\n\n\n\n
\nreceivables are recorded based on Optomed\u2019s historical knowledge on trade
\nreceivables at default and payment delays due to financial difficulties. The loss
\nallowance is assessed both on an individual basis and collectively. The expected
\nloss is measured as the difference between the asset\u2019s carrying amount and the
\npresent value of estimated future cash flows discounted at the financial asset\u2019s
\neffective interest rate. This adjustment is recognised in other operating expenses
\nand as a deduction to the carrying amount of the receivable.
\nAll realised credit losses are recognised in profit or loss. A credit loss is reversed
\nin a subsequent period, if the reversal can be related objectively to an event
\noccurring after the impairment was recognised.
\nOptomed recognised credit loss of EUR 7 thousand during the financial year
\n2025 and during 2024, EUR 1,099 thousand.
\n\n
Cash and cash equivalents
\n
The Group\u2019s cash and cash equivalents consist of cash on hand, demand
\n
deposits and short-term, highly liquid investments. Items qualifying as
\n
cash equivalent have a maturity of three months or less from the date of
\n
acquisition.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag382": {
"value": "\nCash and cash equivalents
\nThe Group\u2019s cash and cash equivalents consist of cash on hand, demand
\ndeposits and short-term, highly liquid investments. Items qualifying as
\ncash equivalent have a maturity of three months or less from the date of
\nacquisition.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag370": {
"value": "\n16.3 Cash and cash equivalents
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Cash and bank accounts | \n 9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n| Total | \n9,909 | \n10,467 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag390": {
"value": "\n
\n
\n
\n
\n18. Capital and reserves
\n\n
18.1 Accounting policy
\n
The Group classifies the instruments it has issued either as equity
\n
instruments or financial liabilities based on their nature.
\n
\u2014 An equity instrument is any contract that evidences a residual interest in
\n
\n
the assets of Optomed after deducting all of its liabilities.
\n
\u2014 A financial liability is an instrument that obligates Optomed to deliver cash
\n
\n
or another financial asset, or the holder has a right to demand cash or
\n
another financial asset.
\n
Optomed evaluates the terms of an issued compound instrument to
\n
determine whether it contains both a liability and an equity component. Such
\n
components are classified separately as financial liabilities, financial assets
\n
or equity instruments in accordance with the substance of the contractual
\n
arrangement.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
18.2 Share capital and share series
\n
\n
18.2.1 Accounting policy
\n
The share capital consists of the parent company\u2019s ordinary shares classified as
\n
equity. The subscription price of a share received by the company in connection
\n
with share issues is credited to the share capital, unless it is provided in the
\n
share issue decision that a part of the subscription price is to be recorded in the
\n
Reserve for invested non-restricted equity. Transaction costs directly attributable
\n
to the issue of new shares are recorded in equity as a deduction, net of tax,
\n
from the proceeds.
\n
The share capital of Optomed Plc amounted to EUR 80 thousand at December
\n
31, 2025 and 80 thousand at December 31.2024. The share capital consists of
\n
one share class.
\n
The shares have no nominal value. All issued shares have been fully paid. Each
\n
share carries one vote.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
18.2.2 Movements in share numbers and Group\u2019s equity
\n
The table below discloses changes in the number of shares and respective
\n
changes in Group\u2019s equity.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
2025
\n
\n
\n\n\n | \nPieces | \nIn thousands of euro | \n\n\n\n\n\n\n
\n\n | \nA series | \nTotal | \nShare capital | \nReserve for invested non-restricted equity | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At January 1, 2025 | \n 19,693,297 | \n 19,693,297 | \n80 | \n 59,608 | \n\n\n\n\n\n\n
\n\n| Share issue 10.12.2025 | \n1,760,000 | \n1,760,000 | \n | \n5,565 | \n\n\n\n\n\n\n
\n\n| Additions to Reserve for Invested non-equity based on option subscription and board share fee. | \n | \n | \n | \n51 | \n\n\n\n\n\n\n
\n\n| At Dec 31, 2025 | \n21,453,297 | \n21,453,297 | \n80 | \n65,224 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
2024
\n
\n
\n\n\n | \nPieces | \nIn thousands of euro | \n\n\n\n\n\n\n
\n\n | \nA series | \nTotal | \nShare capital | \nReserve for invested non-restricted equity | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At January 1, 2024 | \n 18,130,397 | \n 18,130,397 | \n80 | \n 50,936 | \n\n\n\n\n\n\n
\n\n| Share issue 1.7.2024 | \n1,500,000 | \n1,500,000 | \n | \n7,322 | \n\n\n\n\n\n\n
\n\n| Additions to Reserve for Invested non-equity based on option subscription and board share fee. | \n62,900 | \n62,900 | \n | \n1,350 | \n\n\n\n\n\n\n
\n\n| At Dec 31, 2024 | \n19,693,297 | \n19,693,297 | \n80 | \n59,608 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\n
\n
18.3 Treasury shares
\n
\n
18.3.1 Accounting policy
\n
The consideration paid for treasury shares, including any directly attributable
\n
transaction costs (net of taxes), is deducted from equity, until the shares are
\n
cancelled or reissued. Where such shares are subsequently sold or reissued,
\n
any consideration received, net of any directly attributable transaction costs
\n
and net of taxes, is directly recognised in equity.
\n
The total amount of treasury shares was 22,042 shares in the end of the financial
\n
year.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
18.4 Dividends
\n
\n
18.4.1 Accounting policy
\n
Dividend distribution to the parent company\u2019s shareholders is recognised as a
\n
liability in the consolidated balance sheet in the period in which the dividends
\n
are approved by the company\u2019s Annual General Meeting.
\n
Under the Finnish Limited Liability Companies Act the amount of capitalised
\n
development costs (accounted for in accordance with the Finnish Accounting
\n
Act) is deducted from unrestricted equity in calculating distributable funds.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
18.5 Reserves
\n\n
Reserve for invested non-restricted equity
\n
The reserve for invested non-restricted equity comprises other equity investments
\n
and that part of the share subscription price that has not specifically been
\n
allocated to share capital.
\n
Share premium
\n
The share premium accrued under the previous Finnish Limited Liability
\n
Companies Act. Under the current Act the share premium is classified as restricted
\n
equity and may no longer increase. The share premium may be reduced in
\n
accordance with the rules applying to decreasing share capital and can be used
\n
to increase the share capital as a reserve increase.
\n
Translation differences
\n
The reserve includes translation differences arisen from the IFRS post-transition
\n
date (January 1, 2016) translation of the financial statements of foreign operations
\n
into euro.
\n
\n
\n\n\n\n\n\n\n\n\n\n
Retained earnings
\nRetained earnings are earnings accrued over the previous financial years that
\nhave not been transferred to equity reserves or issued as dividends to owners.
\n\n
18.6 Capital management
\n
Optomed\u2019s objective in capital management is to maintain optimum capital
\n
structure in order to secure normal operating conditions and to optimise cost
\n
of capital to create value to shareholders. For capital management purposes,
\n
Optomed manages equity as indicated in the consolidated balance sheet.
\n
The equity is mainly influenced through share issues and restructuring of
\n
loans and borrowings. The Group is not subject to externally imposed capital
\n
requirements. Group management and the Board of Directors of the parent
\n
company monitor Group\u2019s capital structure and liquidity development. The
\n
objective of this monitoring is to ensure Group\u2019s liquidity and flexibility of capital
\n
structure in order to fulfil the growth strategy.
\n
Optomed monitors the development of capital structure based on equity ratio.
\n
Equity ratio is also the financial covenant of Optomed\u2019s borrowing facilities (line
\n
item Borrowings from financial institutions). For covenant accounting purposes
\n
equity ratio is calculated based on the related terms of the borrowings, refer to
\n
19.4 Financial covenant for more details.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag388": {
"value": "\n18.1 Accounting policy
\nThe Group classifies the instruments it has issued either as equity
\ninstruments or financial liabilities based on their nature.
\n\u2014 An equity instrument is any contract that evidences a residual interest in
\n
\nthe assets of Optomed after deducting all of its liabilities.
\n\u2014 A financial liability is an instrument that obligates Optomed to deliver cash
\n
\nor another financial asset, or the holder has a right to demand cash or
\nanother financial asset.
\nOptomed evaluates the terms of an issued compound instrument to
\ndetermine whether it contains both a liability and an equity component. Such
\ncomponents are classified separately as financial liabilities, financial assets
\nor equity instruments in accordance with the substance of the contractual
\narrangement.
\n
\n\n\n\n\n\n\n\n\n\n\n18.2.1 Accounting policy
\nThe share capital consists of the parent company\u2019s ordinary shares classified as
\nequity. The subscription price of a share received by the company in connection
\nwith share issues is credited to the share capital, unless it is provided in the
\nshare issue decision that a part of the subscription price is to be recorded in the
\nReserve for invested non-restricted equity. Transaction costs directly attributable
\nto the issue of new shares are recorded in equity as a deduction, net of tax,
\nfrom the proceeds.
\nThe share capital of Optomed Plc amounted to EUR 80 thousand at December
\n31, 2025 and 80 thousand at December 31.2024. The share capital consists of
\none share class.
\nThe shares have no nominal value. All issued shares have been fully paid. Each
\nshare carries one vote.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag357": {
"value": "\n
\n18.2 Share capital and share series
\n\n
18.2.1 Accounting policy
\n
The share capital consists of the parent company\u2019s ordinary shares classified as
\n
equity. The subscription price of a share received by the company in connection
\n
with share issues is credited to the share capital, unless it is provided in the
\n
share issue decision that a part of the subscription price is to be recorded in the
\n
Reserve for invested non-restricted equity. Transaction costs directly attributable
\n
to the issue of new shares are recorded in equity as a deduction, net of tax,
\n
from the proceeds.
\n
The share capital of Optomed Plc amounted to EUR 80 thousand at December
\n
31, 2025 and 80 thousand at December 31.2024. The share capital consists of
\n
one share class.
\n
The shares have no nominal value. All issued shares have been fully paid. Each
\n
share carries one vote.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n18.2.2 Movements in share numbers and Group\u2019s equity
\nThe table below discloses changes in the number of shares and respective
\nchanges in Group\u2019s equity.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n2025
\n\n
\n\n\n | \nPieces | \nIn thousands of euro | \n\n\n\n\n\n\n
\n\n | \nA series | \nTotal | \nShare capital | \nReserve for invested non-restricted equity | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At January 1, 2025 | \n 19,693,297 | \n 19,693,297 | \n80 | \n 59,608 | \n\n\n\n\n\n\n
\n\n| Share issue 10.12.2025 | \n1,760,000 | \n1,760,000 | \n | \n5,565 | \n\n\n\n\n\n\n
\n\n| Additions to Reserve for Invested non-equity based on option subscription and board share fee. | \n | \n | \n | \n51 | \n\n\n\n\n\n\n
\n\n| At Dec 31, 2025 | \n21,453,297 | \n21,453,297 | \n80 | \n65,224 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n2024
\n\n
\n\n\n | \nPieces | \nIn thousands of euro | \n\n\n\n\n\n\n
\n\n | \nA series | \nTotal | \nShare capital | \nReserve for invested non-restricted equity | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At January 1, 2024 | \n 18,130,397 | \n 18,130,397 | \n80 | \n 50,936 | \n\n\n\n\n\n\n
\n\n| Share issue 1.7.2024 | \n1,500,000 | \n1,500,000 | \n | \n7,322 | \n\n\n\n\n\n\n
\n\n| Additions to Reserve for Invested non-equity based on option subscription and board share fee. | \n62,900 | \n62,900 | \n | \n1,350 | \n\n\n\n\n\n\n
\n\n| At Dec 31, 2024 | \n19,693,297 | \n19,693,297 | \n80 | \n59,608 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag365": {
"value": "\n17. Other receivables
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Prepayments and accrued income | \n 595 | \n716 | \n\n\n\n\n\n\n
\n\n| Other | \n123 | \n140 | \n\n\n\n\n\n\n
\n\n| Total | \n718 | \n857 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag369": {
"value": "\n
\n18.3 Treasury shares
\n\n
18.3.1 Accounting policy
\n
The consideration paid for treasury shares, including any directly attributable
\n
transaction costs (net of taxes), is deducted from equity, until the shares are
\n
cancelled or reissued. Where such shares are subsequently sold or reissued,
\n
any consideration received, net of any directly attributable transaction costs
\n
and net of taxes, is directly recognised in equity.
\n
The total amount of treasury shares was 22,042 shares in the end of the financial
\n
year.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag386": {
"value": "\n18.3.1 Accounting policy
\nThe consideration paid for treasury shares, including any directly attributable
\ntransaction costs (net of taxes), is deducted from equity, until the shares are
\ncancelled or reissued. Where such shares are subsequently sold or reissued,
\nany consideration received, net of any directly attributable transaction costs
\nand net of taxes, is directly recognised in equity.
\nThe total amount of treasury shares was 22,042 shares in the end of the financial
\nyear.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag381": {
"value": "\n
\n18.4 Dividends
\n\n
18.4.1 Accounting policy
\n
Dividend distribution to the parent company\u2019s shareholders is recognised as a
\n
liability in the consolidated balance sheet in the period in which the dividends
\n
are approved by the company\u2019s Annual General Meeting.
\n
Under the Finnish Limited Liability Companies Act the amount of capitalised
\n
development costs (accounted for in accordance with the Finnish Accounting
\n
Act) is deducted from unrestricted equity in calculating distributable funds.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag353": {
"value": "\n18.4.1 Accounting policy
\nDividend distribution to the parent company\u2019s shareholders is recognised as a
\nliability in the consolidated balance sheet in the period in which the dividends
\nare approved by the company\u2019s Annual General Meeting.
\nUnder the Finnish Limited Liability Companies Act the amount of capitalised
\ndevelopment costs (accounted for in accordance with the Finnish Accounting
\nAct) is deducted from unrestricted equity in calculating distributable funds.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag392": {
"value": "\nReserve for invested non-restricted equity
\nThe reserve for invested non-restricted equity comprises other equity investments
\nand that part of the share subscription price that has not specifically been
\nallocated to share capital.
\nShare premium
\nThe share premium accrued under the previous Finnish Limited Liability
\nCompanies Act. Under the current Act the share premium is classified as restricted
\nequity and may no longer increase. The share premium may be reduced in
\naccordance with the rules applying to decreasing share capital and can be used
\nto increase the share capital as a reserve increase.
\nTranslation differences
\nThe reserve includes translation differences arisen from the IFRS post-transition
\ndate (January 1, 2016) translation of the financial statements of foreign operations
\ninto euro.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag356": {
"value": "\n18.6 Capital management
\nOptomed\u2019s objective in capital management is to maintain optimum capital
\nstructure in order to secure normal operating conditions and to optimise cost
\nof capital to create value to shareholders. For capital management purposes,
\nOptomed manages equity as indicated in the consolidated balance sheet.
\nThe equity is mainly influenced through share issues and restructuring of
\nloans and borrowings. The Group is not subject to externally imposed capital
\nrequirements. Group management and the Board of Directors of the parent
\ncompany monitor Group\u2019s capital structure and liquidity development. The
\nobjective of this monitoring is to ensure Group\u2019s liquidity and flexibility of capital
\nstructure in order to fulfil the growth strategy.
\nOptomed monitors the development of capital structure based on equity ratio.
\nEquity ratio is also the financial covenant of Optomed\u2019s borrowing facilities (line
\nitem Borrowings from financial institutions). For covenant accounting purposes
\nequity ratio is calculated based on the related terms of the borrowings, refer to
\n19.4 Financial covenant for more details.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag371": {
"value": "\n
\n19. Financial liabilities
\n\n
\n
19.1 Accounting policy
\n
Optomed classifies financial liabilities as follows:
\n
\u2014 financial liabilities measured at amortized cost, and
\n
\u2014 financial liabilities measured at fair value through profit or loss (FVTPL).
\n
Optomed did not use derivative instruments during the years 2024-2025, and
\n
the Group had no other financial liabilities at fair value through profit or loss at
\n
the end of financial years 2024-2025.
\n
Financial liabilities at amortized cost
\n
Financial liabilities are initially recognised at fair value. Transaction costs are
\n
included in the original carrying amount. Subsequently these financial liabilities
\n
are measured at amortized cost using the effective interest rate (EIR) method. A
\n
financial liability is classified as current if Optomed does not have an unconditional
\n
right to defer settlement of the liability for at least 12 months after the end of the
\n
reporting period. In respect of loans and borrowings current financial liabilities
\n
comprise the portion falling due within less than 12 months and repayments in
\n
accordance with the repayment plans.
\n
Financial liabilities may be interest-bearing or non-interest-bearing. The Group\u2019s
\n
all financial liabilities carry interest.
\n
A financial liability (or part of the liability) is not derecognised until the liability
\n
has ceased to exist, that is, when the obligation identified in a contract has been
\n
fulfilled, cancelled or is no longer effective.
\n
\n
Borrowing costs
\n
Optomed capitalises borrowing costs that are directly attributable to creation
\n
of a qualifying asset as an addition to the cost of that asset.
\n
\u2014
\n
Borrowing costs are interest and other costs that Optomed incurs in
\n
connection with the borrowing of funds.
\n
\u2014 A qualifying asset is an asset that necessarily takes a substantial period of
\n
time to get ready for its intended use.
\n
Optomed considers capitalised development costs to be a qualifying asset.
\n
Consequently, the Group recognises those borrowing costs incurred from the
\n
government loans (from Business Finland), granted for development activities,
\n
as an addition to the carrying amount of the development cost. The capitalised
\n
borrowing costs are recorded as a deduction to interest expenses. Other
\n
borrowing costs are expensed in the period in which Optomed incurs them.
\n
Optomed ceases capitalising borrowing costs when the development project
\n
is substantially complete.
\n
For cash flow statement purposes Optomed classifies cash flows related to
\n
capitalised borrowing costs as operating activities.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n19.2 Financial liabilities measured at amortized cost
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Non-current financial liabilities | \n | \n | \n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n0 | \n790 | \n\n\n\n\n\n\n
\n\n| Government loans | \n371 | \n521 | \n\n\n\n\n\n\n
\n\n| Lease liabilities | \n835 | \n1,017 | \n\n\n\n\n\n\n
\n\n| Total | \n1,206 | \n2,328 | \n\n\n\n\n\n\n
\n\n| Current financial liabilities | \n | \n | \n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n789 | \n794 | \n\n\n\n\n\n\n
\n\n| Government loans | \n274 | \n193 | \n\n\n\n\n\n\n
\n\n| Lease liabilities | \n442 | \n495 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n1,159 | \n891 | \n\n\n\n\n\n\n
\n\n| Total | \n2,664 | \n2,373 | \n\n\n\n\n\n\n
\n\n| Total financial liabilities | \n3,870 | \n4,700 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
The company mortgages related to the borrowings from financial institutions are
\ndisclosed in Note 22. Contingent assets, contingent liabilities and commitments.
\n19.3 Changes in financial liabilities
\nDuring the financial year 2025 and 2024 there were no changes in financial
\nliabilities.
\n\n
\n
\n
19.4 Financial covenant
\n
Optomed\u2019s borrowings from financial institutions contain a financial covenant
\n
(equity ratio) and Optomed also has to meet certain key operative targets. The
\n
related liabilities amounted to EUR 789 thousand (at December 31, 2025) and
\n
EUR 1,583 thousand (at December 31, 2024). The borrowings will be repaid in
\n
accordance with the repayment schedule.
\n
Optomed has to comply with the financial covenant terms specified in the loan
\n
agreement terms at the financial year-end. Equity ratio is calculated using the
\n
agreed formula. The table below summarises the Group\u2019s financial covenant
\n
term and compliance over the financial years 2024-2025. Covenant accounting
\n
purposes equity ratio is calculated, based on the related terms of the borrowings.
\n
\n
\n\n\n | \nCovenant term | \nActual ratio | \nApplicable level | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| OP loan | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Equity ratio | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| At December 31, 2025 | \n35% | \n88.8% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n35% | \n87.1% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
OP loan equity ratio calculation formula: Adjusted equity/Balance sheet total-
\n
received advances-Goodwill
\n
Optomed was in compliance with the covenant as at December 31, 2024 and
\n
as at December 31, 2025.
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n19.5 Government loans - borrowings costs
\nOptomed has capitalised borrowing costs incurred from the government loans
\ngranted for development activities in the balance sheet under Development
\ncosts. Details are disclosed in Note 9.3 Borrowing costs - government loans.
\n\n
19.6 Fair values - financial liabilities measured at
\n
amortized cost
\n
Optomed considers that the carrying amounts of the financial liabilities measured
\n
at amortized cost substantially equal to their fair values. This estimate corresponds
\n
to the fair value hierachy Level 3, as the measurement of the said liabilities is
\n
based on Optomed management view. The fair value hierarchy is presented in
\n
Note 1.2.3 Fair value measurement.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"Tag393": {
"value": "\n
\n19.1 Accounting policy
\nOptomed classifies financial liabilities as follows:
\n\u2014 financial liabilities measured at amortized cost, and
\n\u2014 financial liabilities measured at fair value through profit or loss (FVTPL).
\nOptomed did not use derivative instruments during the years 2024-2025, and
\nthe Group had no other financial liabilities at fair value through profit or loss at
\nthe end of financial years 2024-2025.
\nFinancial liabilities at amortized cost
\nFinancial liabilities are initially recognised at fair value. Transaction costs are
\nincluded in the original carrying amount. Subsequently these financial liabilities
\nare measured at amortized cost using the effective interest rate (EIR) method. A
\nfinancial liability is classified as current if Optomed does not have an unconditional
\nright to defer settlement of the liability for at least 12 months after the end of the
\nreporting period. In respect of loans and borrowings current financial liabilities
\ncomprise the portion falling due within less than 12 months and repayments in
\naccordance with the repayment plans.
\nFinancial liabilities may be interest-bearing or non-interest-bearing. The Group\u2019s
\nall financial liabilities carry interest.
\nA financial liability (or part of the liability) is not derecognised until the liability
\nhas ceased to exist, that is, when the obligation identified in a contract has been
\nfulfilled, cancelled or is no longer effective.
\n\n
Borrowing costs
\n
Optomed capitalises borrowing costs that are directly attributable to creation
\n
of a qualifying asset as an addition to the cost of that asset.
\n
\u2014
\n
Borrowing costs are interest and other costs that Optomed incurs in
\n
connection with the borrowing of funds.
\n
\u2014 A qualifying asset is an asset that necessarily takes a substantial period of
\n
time to get ready for its intended use.
\n
Optomed considers capitalised development costs to be a qualifying asset.
\n
Consequently, the Group recognises those borrowing costs incurred from the
\n
government loans (from Business Finland), granted for development activities,
\n
as an addition to the carrying amount of the development cost. The capitalised
\n
borrowing costs are recorded as a deduction to interest expenses. Other
\n
borrowing costs are expensed in the period in which Optomed incurs them.
\n
Optomed ceases capitalising borrowing costs when the development project
\n
is substantially complete.
\n
For cash flow statement purposes Optomed classifies cash flows related to
\n
capitalised borrowing costs as operating activities.
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag354": {
"value": "\nBorrowing costs
\nOptomed capitalises borrowing costs that are directly attributable to creation
\nof a qualifying asset as an addition to the cost of that asset.
\n\u2014
\nBorrowing costs are interest and other costs that Optomed incurs in
\nconnection with the borrowing of funds.
\n\u2014 A qualifying asset is an asset that necessarily takes a substantial period of
\ntime to get ready for its intended use.
\nOptomed considers capitalised development costs to be a qualifying asset.
\nConsequently, the Group recognises those borrowing costs incurred from the
\ngovernment loans (from Business Finland), granted for development activities,
\nas an addition to the carrying amount of the development cost. The capitalised
\nborrowing costs are recorded as a deduction to interest expenses. Other
\nborrowing costs are expensed in the period in which Optomed incurs them.
\nOptomed ceases capitalising borrowing costs when the development project
\nis substantially complete.
\nFor cash flow statement purposes Optomed classifies cash flows related to
\ncapitalised borrowing costs as operating activities.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag376": {
"value": "\n
\n\n
19.4 Financial covenant
\n
Optomed\u2019s borrowings from financial institutions contain a financial covenant
\n
(equity ratio) and Optomed also has to meet certain key operative targets. The
\n
related liabilities amounted to EUR 789 thousand (at December 31, 2025) and
\n
EUR 1,583 thousand (at December 31, 2024). The borrowings will be repaid in
\n
accordance with the repayment schedule.
\n
Optomed has to comply with the financial covenant terms specified in the loan
\n
agreement terms at the financial year-end. Equity ratio is calculated using the
\n
agreed formula. The table below summarises the Group\u2019s financial covenant
\n
term and compliance over the financial years 2024-2025. Covenant accounting
\n
purposes equity ratio is calculated, based on the related terms of the borrowings.
\n
\n
\n\n\n | \nCovenant term | \nActual ratio | \nApplicable level | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| OP loan | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Equity ratio | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| At December 31, 2025 | \n35% | \n88.8% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n35% | \n87.1% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
OP loan equity ratio calculation formula: Adjusted equity/Balance sheet total-
\n
received advances-Goodwill
\n
Optomed was in compliance with the covenant as at December 31, 2024 and
\n
as at December 31, 2025.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag375": {
"value": "\n19.4 Financial covenant
\nOptomed\u2019s borrowings from financial institutions contain a financial covenant
\n(equity ratio) and Optomed also has to meet certain key operative targets. The
\nrelated liabilities amounted to EUR 789 thousand (at December 31, 2025) and
\nEUR 1,583 thousand (at December 31, 2024). The borrowings will be repaid in
\naccordance with the repayment schedule.
\nOptomed has to comply with the financial covenant terms specified in the loan
\nagreement terms at the financial year-end. Equity ratio is calculated using the
\nagreed formula. The table below summarises the Group\u2019s financial covenant
\nterm and compliance over the financial years 2024-2025. Covenant accounting
\npurposes equity ratio is calculated, based on the related terms of the borrowings.
\n\n
\n\n\n | \nCovenant term | \nActual ratio | \nApplicable level | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| OP loan | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Equity ratio | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| At December 31, 2025 | \n35% | \n88.8% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n35% | \n87.1% | \nOptomed Group | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
OP loan equity ratio calculation formula: Adjusted equity/Balance sheet total-
\nreceived advances-Goodwill
\nOptomed was in compliance with the covenant as at December 31, 2024 and
\nas at December 31, 2025.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag359": {
"value": "\n19.6 Fair values - financial liabilities measured at
\namortized cost
\nOptomed considers that the carrying amounts of the financial liabilities measured
\nat amortized cost substantially equal to their fair values. This estimate corresponds
\nto the fair value hierachy Level 3, as the measurement of the said liabilities is
\nbased on Optomed management view. The fair value hierarchy is presented in
\nNote 1.2.3 Fair value measurement.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag377": {
"value": "\n20. Other payables
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| Accrued expenses | \n 2,659 | \n2 351 | \n\n\n\n\n\n\n
\n\n| Prepaid income | \n44 | \n5 | \n\n\n\n\n\n\n
\n\n| Other | \n1,226 | \n854 | \n\n\n\n\n\n\n
\n\n| Total | \n3,929 | \n3,210 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag385": {
"value": "\n
\n21. Financial risk management
\n21.1 Principles of financial risk management
\nOptomed\u2019s financial risks consist of liquidity risk, interest rate risk, foreign
\nexchange transaction risk, foreign exchange translation risk and counterparty
\ncredit risk.
\nThe Group manages centrally loan negotiations for the parent company and the
\nsubsidiaries, for example, and projects the financing requirements for the next
\n12 months on a rolling basis, in order to ensure long-term liquidity. The Group
\nalso handles negotiations in respect of letters of credit on a centralised basis.
\nThe objective is to ensure that the Group has liquidity for outgoing commitments
\nat all times and that the financing portfolio is well diversified. The financing
\nportfolio should also be flexible in case of changes in Optomed\u2019s business
\noperations.
\nThe Board of Directors of the parent company has the following responsibilities:
\n\u2014
\n
\nreviewing and approving the Group\u2019s risk management policy and the Group\u2019s
\nstrategy concerning external financing and financial risk management on
\nan annual basis.
\n\u2014 evaluating and approving new financial instruments and arrangements.
\n
\n\u2014
\n
\ndelegating the authority to undertake financial risk management and
\nfinancing activities to the CEO and CFO.
\n\u2014 reviewing the Group\u2019s risk exposures on a monthly basis, and
\n
\n\u2014 reviewing any policy breaches.
\n
\nCurrently letters of credit, as well as non-current loans and borrowings from
\nfinancial institutions are the only approved financial instruments.
\nSubsidiaries should maximise their long-term performance by optimising their
\nworking capital structure. Basic financial management operations are delegated
\nto the subsidiaries, such as payment transactions and debt collection.
\n\n
21.2 Foreign exchange transaction risk and foreign
\n
exchange translation risk
\n
Due to its international operations, Optomed is exposed to transaction risks
\n
arising from foreign currency positions and risks from investments denominated
\n
in foreign currencies translated into the functional currency of the parent company.
\n
The Group\u2019s foreign exchange translation risk is defined as the negative effect of
\n
movements in exchange rates on the value of a foreign subsidiary\u2019s assets when
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n
those values are translated into the reporting currency of the parent company.
\n
The Group has subsidiaries in China and USA. So far, the translation difference
\n
has not been a significant item, and thus the Group has not hedged this risk
\n
by using currency derivative instruments.
\n
Optomed\u2019s trade receivables and trade payables may be denominated in foreign
\n
currencies and thus prone to foreign exchange transaction risk. Foreign exchange
\n
transaction risk may also arise from tangible assets subject to price changes due
\n
to volatility in exchange rates.
\n
The Group has foreign currency positions denominated in US Dollar (USD).
\n
Transaction is managed by actively monitoring currency positions, i.e. absolute
\n
amounts. Should the absolute amounts for currency positions increase significantly,
\n
Optomed may consider using currency derivative instruments for hedging purposes,
\n
where necessary.
\n
21.2.1 Currency risk exposure
\n
\n
\n\n\n| In thousands of euro | \nUSD | \nCNY | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n 1,799 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n484 | \n0 | \n\n\n\n\n\n\n
\n\n| Total | \n2,283 | \n0 | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n1,274 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n283 | \n0 | \n\n\n\n\n\n\n
\n\n| Total | \n1,558 | \n0 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
21.2.2 Sensitivity analysis on exchange rate movements
\n
\n
\n\n\n | \nIncome statement | \n\n\n\n\n\n\n
\n\n| In thousands of euro | \nstrengthening | \nweakening | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n180 | \n-180 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n-48 | \n48 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Total net effect | \n123 | \n-123 | \n\n\n\n\n\n\n
\n\n| In thousands of euro | \nstrengthening | \nweakening | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n127 | \n-127 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n-28 | \n28 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Total net effect | \n99 | \n-99 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n
21.2.3 Average rates and closing rates for financial years used in consolidated
\n
financial statements
\n
\n
\n\n\n | \nAverage rate | \nClosing rate | \nAverage rate | \nClosing rate | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2025 | \n2025 | \n2024 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| EUR/USD | \n0.89 | \n0.85 | \n0.92 | \n0.96 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR/CNY | \n0.12 | \n0.12 | \n0.13 | \n0.13 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
21.3 Interest rate risk
\n
Optomed\u2019s interest rate risk is primarily derived from outstanding floating-rate
\n
borrowings from financial institutions. Interest rate risk is not significant. The
\n
Group\u2019s revenues and operational cash flows are to a large extent independent
\n
of fluctuations in interest rates.
\n
Optomed\u2019s loans and borrowings carry variable interest. The Group had interest-
\n
bearing financial liabilities totaling EUR 1,434 thousand (at December 31, 2025)
\n
and EUR 2,297 thousand (at December 31, 2024). Those liabilities are linked to
\n
Euribor rates (0 to 12 months). The weighted average interest rate was 2.3%
\n
(2025) and 3.6% (2024).
\n
Optomed manages interest rate risk by projecting its outstanding net debt for
\n
the next 12 months on a rolling basis. In addition, the Group uses likely interest
\n
rate scenarios to identify the effect interest rate risk could have on Optomed\u2019s
\n
result and key figures. As the interest rate risk is not significant for the Group,
\n
Optomed has not used derivative instruments to hedge financial liabilities against
\n
changes in market interest rates.
\n
The following interest rate sensitivity analysis presents how Optomed\u2019s interest
\n
expenses on borrowings from financial institutions would change following a
\n
change of 1 percentage point (100 basis points) in reference interest rates. In
\n
respect of the government loans a change of 3 percentage points was applied
\n
since only a change of at least 3 percentage points would increase the Group\u2019s
\n
interest expenses, based on the loan terms. The effect of decrease in interest
\n
expenses of 3 (three) percentange points \u2013 is excluded from the sensitivity
\n
analysis, as the reference rate cannot be negative.
\n
21.3.1 Cash flow sensitity due to interest rates
\n
\n
\n
\n
\n\n\n| In thousands of euro | \nIncome Statement | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 100 bps change | \n300 bps increase | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n+7,-7 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n | \n25 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n+6,-6 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n | \n33 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
21.4. Credit risk and counterparty risk
\n
Credit and counterparty risk arise from a counterparty not being able to
\n
fulfil its contractual requirements, and thus resulting in a loss to the creditor.
\n
Trade receivables are the main driver of credit and counterparty credit risk.
\n
Counterparty risk results from receivables from companies with which the
\n
Group provides credit.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
A Chinese customer, from whom Optomed has significant trade receivables,
\n
has failed to make several payments since the second half of 2023. As a result,
\n
the trade receivable has been written down at the end of Q4 2024. Total credit
\n
loss is EUR 1,099 thousand.
\n
Optomed manages counterparty credit risk by using credit limits approved by
\n
the Board of Directors and only dealing with authorized counterparties when
\n
it comes to financing activities such as letters of credit. Optomed has policies
\n
in place to ensure that products are sold and services provided only to those
\n
clients with appropriate credit history. Client credit data is reviewed prior to the
\n
signing of the agreement.
\n
Receivable collection and follow-up are performed actively. The Group also
\n
manages counterparty credit risk with advance payments and letters of credit.
\n
The maximum exposure to credit risk at the end of the financial year is the
\n
carrying amount of financial assets.
\n
The following tables disclose credit exposure per geographical area, aging
\n
analysis for trade receivables and related expected credit losses (ECL). The loss
\n
allowance has been recorded in accordance with the tables presented below.
\n
21.4.1 Credit exposure per geographical area
\n
\n
\n\n\n | \nCarrying amount | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Gross trade receivables from companies | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finland | \n 1,049 | \n1,063 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the Europe | \n168 | \n85 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the World | \n 1,539 | \n1,278 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,756 | \n2,427 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
21.4.2 Exposure to credit risk and loss allowance
\n
\n
\n\n\n| In thousands of euro | \nGross carrying amount | \nWeighted av. loss rate % | \nLoss allowance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current (not past due) | \n2,200 | \n0.5% | \n11 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1-30 days | \n78 | \n1.5% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31-60 days | \n71 | \n4% | \n3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61-90 days | \n272 | \n9% | \n24 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| More than 90 days past due | \n 199 | \n12% | \n24 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,819 | \n | \n63 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n| In thousands of euro | \nGross carrying amount | \nWeighted av. loss rate % | \nLoss allowance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2024 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current (not past due) | \n2,314 | \n0.5% | \n12 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1-30 days | \n67 | \n1.5% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31-60 days | \n31 | \n4% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61-90 days | \n 9 | \n9% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| More than 90 days past due | \n6 | \n12% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Specific loss allowance | \n0 | \n100% | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,427 | \n | \n15 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Trade receivables related to specific loss allowance were written down at the end of 2024
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n
\n
21.4.3 Reconciliation of loss allowance
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Balance at January 1 | \n15 | \n809 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net remeasurement of loss allowance | \n48 | \n-794 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at December 31 | \n63 | \n15 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Changes in expected credit losses and realised credit losses are recognised
\n
in the income statement under Other operating expenses. Company had realized
\n
EUR 7 thousand credit losses in 2025 and 1,099 thousand in 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
21.5 Liquidity risk
\n
Liquidity risk is incurred from a potential mismatch between Optomed\u2019s liquid
\n
assets and financing requirements. The company adheres to careful liquidity risk
\n
management and aims to ensure sufficient liquidity even in difficult circumstances.
\n
The Group manages liquidity risk by ensuring that non-current liabilities have
\n
different maturities and by limiting individual receivables. Optomed also aims
\n
at ensuring liquidity through credit instruments. The liquidity of the company is
\n
monitored and forecasted over a 12-month period and, if necessary, short-term
\n
liquidity is monitored. Liquidity is followed up on a rolling basis and any changes
\n
are addressed promptly.
\n
The liquidity reserve comprises highly liquid assets that can be used without
\n
delay to cover financial obligations at all times. Optomed aims at ensuring that it
\n
always has the amount of liquid funds available to fund operations. The liquidity
\n
reserve includes the following components: cash and cash equivalents, liquid
\n
investments and credit limits.
\n
The table below analyses financial liabilities based on their contractual maturities.
\n
The amounts disclosed are undiscounted, comprising both interest payments
\n
and repayments of capital.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
21.5.1 Contractual maturities of financial liabilities
\n
\n
\n\n\n| In thousands of euro | \nTotal | \n0-3 months | \n3-12 months | \n1-3 years | \n3-5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n804 | \n205 | \n 599 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n853 | \n162 | \n284 | \n 239 | \n168 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease liabilities | \n1,277 | \n130 | \n312 | \n835 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables | \n 1,159 | \n 1,159 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n4,092 | \n1,655 | \n1,195 | \n1,074 | \n168 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| In thousands of euro | \nTotal | \n0-3 months | \n3-12 months | \n1-3 years | \n3-5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n1,682 | \n217 | \n636 | \n 829 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n752 | \n34 | \n166 | \n277 | \n205 | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease liabilities | \n1,512 | \n124 | \n371 | \n1,017 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables | \n 891 | \n 891 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n4,838 | \n1,265 | \n1,174 | \n2,124 | \n205 | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
If the covenants are breached, the financial institutions has the right to
\n
immediately terminate the contracts or require repayment and/or alternatively
\n
the right to increase the marginal for the borrowings and obligations by 2
\n
percentage points. The covenant agreement is in force as long as Optomed Plc
\n
has unpaid debt, obligations or other commitments. For more details about
\n
covenant terms refer to 19.4. Financial covenant.
\n
For more details see note 19.3 Changes in financial liabilities.
\n
The lender has no right to demand for repayment, except in the event of a
\n
breach of the covenant (refer to Note 19.4 Financial covenant). The borrowings
\n
can be renegotiated.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag373": {
"value": "\n21.2 Foreign exchange transaction risk and foreign
\nexchange translation risk
\nDue to its international operations, Optomed is exposed to transaction risks
\narising from foreign currency positions and risks from investments denominated
\nin foreign currencies translated into the functional currency of the parent company.
\nThe Group\u2019s foreign exchange translation risk is defined as the negative effect of
\nmovements in exchange rates on the value of a foreign subsidiary\u2019s assets when
\n
\n\n\n\n\n\n\n\n\n\n
\nthose values are translated into the reporting currency of the parent company.
\nThe Group has subsidiaries in China and USA. So far, the translation difference
\nhas not been a significant item, and thus the Group has not hedged this risk
\nby using currency derivative instruments.
\nOptomed\u2019s trade receivables and trade payables may be denominated in foreign
\ncurrencies and thus prone to foreign exchange transaction risk. Foreign exchange
\ntransaction risk may also arise from tangible assets subject to price changes due
\nto volatility in exchange rates.
\nThe Group has foreign currency positions denominated in US Dollar (USD).
\nTransaction is managed by actively monitoring currency positions, i.e. absolute
\namounts. Should the absolute amounts for currency positions increase significantly,
\nOptomed may consider using currency derivative instruments for hedging purposes,
\nwhere necessary.
\n21.2.1 Currency risk exposure
\n\n
\n\n\n| In thousands of euro | \nUSD | \nCNY | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n 1,799 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n484 | \n0 | \n\n\n\n\n\n\n
\n\n| Total | \n2,283 | \n0 | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n1,274 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n283 | \n0 | \n\n\n\n\n\n\n
\n\n| Total | \n1,558 | \n0 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
21.2.2 Sensitivity analysis on exchange rate movements
\n
\n
\n\n\n | \nIncome statement | \n\n\n\n\n\n\n
\n\n| In thousands of euro | \nstrengthening | \nweakening | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n180 | \n-180 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n-48 | \n48 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Total net effect | \n123 | \n-123 | \n\n\n\n\n\n\n
\n\n| In thousands of euro | \nstrengthening | \nweakening | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n127 | \n-127 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n-28 | \n28 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Total net effect | \n99 | \n-99 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n21.2.3 Average rates and closing rates for financial years used in consolidated
\nfinancial statements
\n\n
\n\n\n | \nAverage rate | \nClosing rate | \nAverage rate | \nClosing rate | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2025 | \n2025 | \n2024 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| EUR/USD | \n0.89 | \n0.85 | \n0.92 | \n0.96 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR/CNY | \n0.12 | \n0.12 | \n0.13 | \n0.13 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
21.3 Interest rate risk
\nOptomed\u2019s interest rate risk is primarily derived from outstanding floating-rate
\nborrowings from financial institutions. Interest rate risk is not significant. The
\nGroup\u2019s revenues and operational cash flows are to a large extent independent
\nof fluctuations in interest rates.
\nOptomed\u2019s loans and borrowings carry variable interest. The Group had interest-
\nbearing financial liabilities totaling EUR 1,434 thousand (at December 31, 2025)
\nand EUR 2,297 thousand (at December 31, 2024). Those liabilities are linked to
\nEuribor rates (0 to 12 months). The weighted average interest rate was 2.3%
\n(2025) and 3.6% (2024).
\nOptomed manages interest rate risk by projecting its outstanding net debt for
\nthe next 12 months on a rolling basis. In addition, the Group uses likely interest
\nrate scenarios to identify the effect interest rate risk could have on Optomed\u2019s
\nresult and key figures. As the interest rate risk is not significant for the Group,
\nOptomed has not used derivative instruments to hedge financial liabilities against
\nchanges in market interest rates.
\nThe following interest rate sensitivity analysis presents how Optomed\u2019s interest
\nexpenses on borrowings from financial institutions would change following a
\nchange of 1 percentage point (100 basis points) in reference interest rates. In
\nrespect of the government loans a change of 3 percentage points was applied
\nsince only a change of at least 3 percentage points would increase the Group\u2019s
\ninterest expenses, based on the loan terms. The effect of decrease in interest
\nexpenses of 3 (three) percentange points \u2013 is excluded from the sensitivity
\nanalysis, as the reference rate cannot be negative.
\n21.3.1 Cash flow sensitity due to interest rates
\n
\n
\n\n
\n\n\n| In thousands of euro | \nIncome Statement | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 100 bps change | \n300 bps increase | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n+7,-7 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n | \n25 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n+6,-6 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n | \n33 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag397": {
"value": "\n21.2.2 Sensitivity analysis on exchange rate movements
\n\n
\n\n\n | \nIncome statement | \n\n\n\n\n\n\n
\n\n| In thousands of euro | \nstrengthening | \nweakening | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n180 | \n-180 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n-48 | \n48 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Total net effect | \n123 | \n-123 | \n\n\n\n\n\n\n
\n\n| In thousands of euro | \nstrengthening | \nweakening | \n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n\n\n\n\n\n\n
\n\n| Gross trade receivables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n127 | \n-127 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Trade payables | \n | \n | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in USD | \n-28 | \n28 | \n\n\n\n\n\n\n
\n\n| +/- 10 % change in CNY | \n0 | \n0 | \n\n\n\n\n\n\n
\n\n| Total net effect | \n99 | \n-99 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag335": {
"value": "\n21.4. Credit risk and counterparty risk
\nCredit and counterparty risk arise from a counterparty not being able to
\nfulfil its contractual requirements, and thus resulting in a loss to the creditor.
\nTrade receivables are the main driver of credit and counterparty credit risk.
\nCounterparty risk results from receivables from companies with which the
\nGroup provides credit.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nA Chinese customer, from whom Optomed has significant trade receivables,
\nhas failed to make several payments since the second half of 2023. As a result,
\nthe trade receivable has been written down at the end of Q4 2024. Total credit
\nloss is EUR 1,099 thousand.
\nOptomed manages counterparty credit risk by using credit limits approved by
\nthe Board of Directors and only dealing with authorized counterparties when
\nit comes to financing activities such as letters of credit. Optomed has policies
\nin place to ensure that products are sold and services provided only to those
\nclients with appropriate credit history. Client credit data is reviewed prior to the
\nsigning of the agreement.
\n Receivable collection and follow-up are performed actively. The Group also
\nmanages counterparty credit risk with advance payments and letters of credit.
\nThe maximum exposure to credit risk at the end of the financial year is the
\ncarrying amount of financial assets.
\nThe following tables disclose credit exposure per geographical area, aging
\nanalysis for trade receivables and related expected credit losses (ECL). The loss
\nallowance has been recorded in accordance with the tables presented below.
\n21.4.1 Credit exposure per geographical area
\n\n
\n\n\n | \nCarrying amount | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Gross trade receivables from companies | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Finland | \n 1,049 | \n1,063 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the Europe | \n168 | \n85 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rest of the World | \n 1,539 | \n1,278 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,756 | \n2,427 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
21.4.2 Exposure to credit risk and loss allowance
\n
\n
\n\n\n| In thousands of euro | \nGross carrying amount | \nWeighted av. loss rate % | \nLoss allowance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current (not past due) | \n2,200 | \n0.5% | \n11 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1-30 days | \n78 | \n1.5% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31-60 days | \n71 | \n4% | \n3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61-90 days | \n272 | \n9% | \n24 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| More than 90 days past due | \n 199 | \n12% | \n24 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,819 | \n | \n63 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n\n| In thousands of euro | \nGross carrying amount | \nWeighted av. loss rate % | \nLoss allowance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2024 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current (not past due) | \n2,314 | \n0.5% | \n12 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1-30 days | \n67 | \n1.5% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31-60 days | \n31 | \n4% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61-90 days | \n 9 | \n9% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| More than 90 days past due | \n6 | \n12% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Specific loss allowance | \n0 | \n100% | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,427 | \n | \n15 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
Trade receivables related to specific loss allowance were written down at the end of 2024
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
21.4.3 Reconciliation of loss allowance
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Balance at January 1 | \n15 | \n809 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net remeasurement of loss allowance | \n48 | \n-794 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at December 31 | \n63 | \n15 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Changes in expected credit losses and realised credit losses are recognised
\n
in the income statement under Other operating expenses. Company had realized
\n
EUR 7 thousand credit losses in 2025 and 1,099 thousand in 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag326": {
"value": "\n21.4.2 Exposure to credit risk and loss allowance
\n\n
\n\n\n| In thousands of euro | \nGross carrying amount | \nWeighted av. loss rate % | \nLoss allowance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current (not past due) | \n2,200 | \n0.5% | \n11 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1-30 days | \n78 | \n1.5% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31-60 days | \n71 | \n4% | \n3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61-90 days | \n272 | \n9% | \n24 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| More than 90 days past due | \n 199 | \n12% | \n24 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,819 | \n | \n63 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n| In thousands of euro | \nGross carrying amount | \nWeighted av. loss rate % | \nLoss allowance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2024 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current (not past due) | \n2,314 | \n0.5% | \n12 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1-30 days | \n67 | \n1.5% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31-60 days | \n31 | \n4% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 61-90 days | \n 9 | \n9% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| More than 90 days past due | \n6 | \n12% | \n1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Specific loss allowance | \n0 | \n100% | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n2,427 | \n | \n15 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nTrade receivables related to specific loss allowance were written down at the end of 2024
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n21.4.3 Reconciliation of loss allowance
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Balance at January 1 | \n15 | \n809 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net remeasurement of loss allowance | \n48 | \n-794 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Balance at December 31 | \n63 | \n15 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Changes in expected credit losses and realised credit losses are recognised
\nin the income statement under Other operating expenses. Company had realized
\nEUR 7 thousand credit losses in 2025 and 1,099 thousand in 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag340": {
"value": "\n21.5 Liquidity risk
\nLiquidity risk is incurred from a potential mismatch between Optomed\u2019s liquid
\nassets and financing requirements. The company adheres to careful liquidity risk
\nmanagement and aims to ensure sufficient liquidity even in difficult circumstances.
\nThe Group manages liquidity risk by ensuring that non-current liabilities have
\ndifferent maturities and by limiting individual receivables. Optomed also aims
\nat ensuring liquidity through credit instruments. The liquidity of the company is
\nmonitored and forecasted over a 12-month period and, if necessary, short-term
\nliquidity is monitored. Liquidity is followed up on a rolling basis and any changes
\nare addressed promptly.
\nThe liquidity reserve comprises highly liquid assets that can be used without
\ndelay to cover financial obligations at all times. Optomed aims at ensuring that it
\nalways has the amount of liquid funds available to fund operations. The liquidity
\nreserve includes the following components: cash and cash equivalents, liquid
\ninvestments and credit limits.
\nThe table below analyses financial liabilities based on their contractual maturities.
\nThe amounts disclosed are undiscounted, comprising both interest payments
\nand repayments of capital.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n21.5.1 Contractual maturities of financial liabilities
\n\n
\n\n\n| In thousands of euro | \nTotal | \n0-3 months | \n3-12 months | \n1-3 years | \n3-5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n804 | \n205 | \n 599 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n853 | \n162 | \n284 | \n 239 | \n168 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease liabilities | \n1,277 | \n130 | \n312 | \n835 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables | \n 1,159 | \n 1,159 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n4,092 | \n1,655 | \n1,195 | \n1,074 | \n168 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| In thousands of euro | \nTotal | \n0-3 months | \n3-12 months | \n1-3 years | \n3-5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n1,682 | \n217 | \n636 | \n 829 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n752 | \n34 | \n166 | \n277 | \n205 | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease liabilities | \n1,512 | \n124 | \n371 | \n1,017 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables | \n 891 | \n 891 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n4,838 | \n1,265 | \n1,174 | \n2,124 | \n205 | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
If the covenants are breached, the financial institutions has the right to
\nimmediately terminate the contracts or require repayment and/or alternatively
\nthe right to increase the marginal for the borrowings and obligations by 2
\npercentage points. The covenant agreement is in force as long as Optomed Plc
\nhas unpaid debt, obligations or other commitments. For more details about
\ncovenant terms refer to 19.4. Financial covenant.
\nFor more details see note 19.3 Changes in financial liabilities.
\n The lender has no right to demand for repayment, except in the event of a
\nbreach of the covenant (refer to Note 19.4 Financial covenant). The borrowings
\ncan be renegotiated.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag330": {
"value": "\n
\n\n
21.5.1 Contractual maturities of financial liabilities
\n
\n
\n\n\n| In thousands of euro | \nTotal | \n0-3 months | \n3-12 months | \n1-3 years | \n3-5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| At December 31, 2025 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n804 | \n205 | \n 599 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n853 | \n162 | \n284 | \n 239 | \n168 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease liabilities | \n1,277 | \n130 | \n312 | \n835 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables | \n 1,159 | \n 1,159 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n4,092 | \n1,655 | \n1,195 | \n1,074 | \n168 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| In thousands of euro | \nTotal | \n0-3 months | \n3-12 months | \n1-3 years | \n3-5 years | \nOver 5 years | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At December 31, 2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions | \n1,682 | \n217 | \n636 | \n 829 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Government loans | \n752 | \n34 | \n166 | \n277 | \n205 | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease liabilities | \n1,512 | \n124 | \n371 | \n1,017 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade payables | \n 891 | \n 891 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n4,838 | \n1,265 | \n1,174 | \n2,124 | \n205 | \n71 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
If the covenants are breached, the financial institutions has the right to
\n
immediately terminate the contracts or require repayment and/or alternatively
\n
the right to increase the marginal for the borrowings and obligations by 2
\n
percentage points. The covenant agreement is in force as long as Optomed Plc
\n
has unpaid debt, obligations or other commitments. For more details about
\n
covenant terms refer to 19.4. Financial covenant.
\n
For more details see note 19.3 Changes in financial liabilities.
\n
The lender has no right to demand for repayment, except in the event of a
\n
breach of the covenant (refer to Note 19.4 Financial covenant). The borrowings
\n
can be renegotiated.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag350": {
"value": "\n
\n\n
\n
\n
22. Contingent liabilities, contingent assets and
\n
commitments
\n
\n
22.1 Accounting policy
\n
A contingent liability arises when:
\n
\u2014
\n
\n
there is a possible obligation that arises from past events and whose
\n
existence will be confirmed by a future event that is outside the control
\n
of Optomed
\n
\u2014
\n
\n
there is a present obligation that arises from past events, but probably will
\n
not require an outflow of resources, or
\n
\u2014 Optomed cannot make a sufficiently reliable estimate of the amount of a
\n
\n
present obligation.
\n
Contingent liabilities are not recognised, but require disclosure unless the
\n
possibility of outflow is remote.
\n
A contingent asset arises when:
\n
\u2014 the inflow of economic benefits to Optomed is probable, but not virtually
\n
\n
certain, and
\n
\u2014 occurrence depends on an event outside the control of Optomed.
\n
\n
Contingent assets require disclosure only. If the realisation of income is virtually
\n
certain, the income item is recognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
22.2 Collaterals
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Liabilities secured under company mortgages given by Optomed1 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, current | \n1,063 | \n987 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, non-current | \n371 | \n1,310 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n1,434 | \n2,297 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Collaterals given by collateral type | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, company mortgages given | \n8,700 | \n8,700 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other collaterals given | \n800 | \n800 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n9,500 | \n9,500 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
1 Nominal values of the borrowings, which differ from the amounts recognised in the consolidated balance sheet, measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
22.3 Guarantees
\n
2025: Delivery guarantee, Fabrinet Pte Ltd. USD 800 thousand.
\n
2024: Delivery guarantee, Fabrinet Pte Ltd. USD 800 thousand.
\n
22.4 Legal proceedings and disputes
\n
Optomed was not involved in any legal proceedings nor had any disputes during
\n
the financial years 2024-2025.
\n
22.5 Contingencies attaching to government grants
\n
Non-compliance with the conditions attached to the EU Horizon 2020 funding
\n
programme may result in, for example, the rejection of ineligible costs or reduction
\n
of the grant.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag352": {
"value": "\n
\n
\n22. Contingent liabilities, contingent assets and
\ncommitments
\n\n
22.1 Accounting policy
\n
A contingent liability arises when:
\n
\u2014
\n
\n
there is a possible obligation that arises from past events and whose
\n
existence will be confirmed by a future event that is outside the control
\n
of Optomed
\n
\u2014
\n
\n
there is a present obligation that arises from past events, but probably will
\n
not require an outflow of resources, or
\n
\u2014 Optomed cannot make a sufficiently reliable estimate of the amount of a
\n
\n
present obligation.
\n
Contingent liabilities are not recognised, but require disclosure unless the
\n
possibility of outflow is remote.
\n
A contingent asset arises when:
\n
\u2014 the inflow of economic benefits to Optomed is probable, but not virtually
\n
\n
certain, and
\n
\u2014 occurrence depends on an event outside the control of Optomed.
\n
\n
Contingent assets require disclosure only. If the realisation of income is virtually
\n
certain, the income item is recognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
22.2 Collaterals
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Liabilities secured under company mortgages given by Optomed1 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, current | \n1,063 | \n987 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, non-current | \n371 | \n1,310 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n1,434 | \n2,297 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Collaterals given by collateral type | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, company mortgages given | \n8,700 | \n8,700 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other collaterals given | \n800 | \n800 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n9,500 | \n9,500 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
1 Nominal values of the borrowings, which differ from the amounts recognised in the consolidated balance sheet, measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n22.3 Guarantees
\n2025: Delivery guarantee, Fabrinet Pte Ltd. USD 800 thousand.
\n2024: Delivery guarantee, Fabrinet Pte Ltd. USD 800 thousand.
\n22.4 Legal proceedings and disputes
\nOptomed was not involved in any legal proceedings nor had any disputes during
\nthe financial years 2024-2025.
\n22.5 Contingencies attaching to government grants
\nNon-compliance with the conditions attached to the EU Horizon 2020 funding
\nprogramme may result in, for example, the rejection of ineligible costs or reduction
\nof the grant.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag325": {
"value": "\n22.1 Accounting policy
\nA contingent liability arises when:
\n\u2014
\n
\nthere is a possible obligation that arises from past events and whose
\nexistence will be confirmed by a future event that is outside the control
\nof Optomed
\n\u2014
\n
\nthere is a present obligation that arises from past events, but probably will
\nnot require an outflow of resources, or
\n\u2014 Optomed cannot make a sufficiently reliable estimate of the amount of a
\n
\npresent obligation.
\nContingent liabilities are not recognised, but require disclosure unless the
\npossibility of outflow is remote.
\nA contingent asset arises when:
\n\u2014 the inflow of economic benefits to Optomed is probable, but not virtually
\n
\ncertain, and
\n\u2014 occurrence depends on an event outside the control of Optomed.
\n
\nContingent assets require disclosure only. If the realisation of income is virtually
\ncertain, the income item is recognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag345": {
"value": "\n22.2 Collaterals
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Liabilities secured under company mortgages given by Optomed1 | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, current | \n1,063 | \n987 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, non-current | \n371 | \n1,310 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n1,434 | \n2,297 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Collaterals given by collateral type | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Borrowings from financial institutions, company mortgages given | \n8,700 | \n8,700 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other collaterals given | \n800 | \n800 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n9,500 | \n9,500 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1 Nominal values of the borrowings, which differ from the amounts recognised in the consolidated balance sheet, measured at amortised cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:7437009IVYWGEE4S7B77",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"Tag329": {
"value": "\n
\n23. Related party disclosures
\n23.1 Accounting policy
\nThe parent company Optomed Plc\u2019s related parties include the following:
\n\u2014 its subsidiaries
\n
\n\u2014
\n
\nkey management personnel, comprising the members of the Board of
\nDirectors, CEO and the Group Management
\n\u2014
\n
\n Team member, entities, over which the above-mentioned persons have
\ncontrol, joint control or significant influence
\n\u2014 close family members of the above-mentioned persons
\n
\nThe related party transactions disclosed consist of transactions carried out with
\nrelated parties that are not eliminated in the consolidated financial statements.
\n\n
\n
\n
\n
\n
23.2 Key management personnel compensation
\n
The amounts disclosed in the tables below represent the expenses recognised
\n
in those financial years. Salary amounts include any fringe benefits. The CEO and
\n
the Group Management Team members are entitled to the statutory pension,
\n
and the retirement age is determined by the Finnish statutory pension system.
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| CEO Juho Himberg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-246 | \n-211 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-50 | \n-43 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-237 | \n-152 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-532 | \n-406 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Group Management Team | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-471 | \n-547 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-96 | \n-80 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-200 | \n-144 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-766 | \n-771 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Key management personnel | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-717 | \n-757 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-146 | \n-123 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Paid resignation fee | \n0 | \n-58 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-436 | \n-296 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-1,299 | \n-1,235 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n
\n\n
\n
\n\n
23.3 Transactions with other related parties and
\noutstanding balances
\nRevenues and trade receivables relate to the major shareholders of Optomed
\nPlc considered to be related parties to the parent company.
\n\n
\n\n\n| In thousands of euro | \nRevenues | \nTrade receivables | \nOther expenses | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| 2025 | \n0 | \n0 | \n-128 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n0 | \n0 | \n-92 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Other expenses consist of expenses consulting fees paid to the Chairman of
\nthe Board of Directors and members of the board.
\n\n
23.4 Group structure
\n
At December 31, 2025 the Group comprised the following companies:
\n
\n
\n\n\n| Subsidiary | \nDomicile | \nOwnership interest, % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Optomed Software Oy | \nFinland | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ubetec Oy | \nFinland | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Optomed Hong Kong Ltd. | \nHong Kong | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Optomed China Ltd | \nChina | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Optomed USA Inc | \nUSA | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n",
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"value": "\n23.2 Key management personnel compensation
\nThe amounts disclosed in the tables below represent the expenses recognised
\nin those financial years. Salary amounts include any fringe benefits. The CEO and
\nthe Group Management Team members are entitled to the statutory pension,
\nand the retirement age is determined by the Finnish statutory pension system.
\n\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| CEO Juho Himberg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-246 | \n-211 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-50 | \n-43 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-237 | \n-152 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-532 | \n-406 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Group Management Team | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-471 | \n-547 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-96 | \n-80 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-200 | \n-144 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-766 | \n-771 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\n\n| In thousands of euro | \n2025 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Key management personnel | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Salaries and other short-term employee benefits | \n-717 | \n-757 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Pension benefits (defined contribution plans) | \n-146 | \n-123 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Paid resignation fee | \n0 | \n-58 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-based payments | \n-436 | \n-296 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n-1,299 | \n-1,235 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n",
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"Tag346": {
"value": "\n23.4 Group structure
\nAt December 31, 2025 the Group comprised the following companies:
\n\n
\n\n\n| Subsidiary | \nDomicile | \nOwnership interest, % | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n| Optomed Software Oy | \nFinland | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ubetec Oy | \nFinland | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Optomed Hong Kong Ltd. | \nHong Kong | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Optomed China Ltd | \nChina | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Optomed USA Inc | \nUSA | \n100 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
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"Tag341": {
"value": "\n24. Events after the end of the reporting period
\nOptomed has renegotiated its OP loans and government loans payment terms.
\nBased on the decisions received government loans were extended two years
\nand OP loans 6 to 12 months.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"Tag398": {
"value": "Oulu",
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