Notes for P&L
All amounts in SEKm unless otherwise stated
Note 11 Operating expenses
| Group | 2024 | 2023 |
|---|---|---|
| Inventories, raw materials and consumables | 5,746 | 5,431 |
| Employee benefits expense | 1,766 | 1,715 |
| Depreciation, amortisation and impairment | 812 | 919 |
| Impairment of inventories | 73 | 74 |
| Impairment of account receivable | 4 | 4 |
| Other operating expenses | 1,206 | 1,176 |
| Total | 9,607 | 9,319 |
| Parent Company | 2024 | 2023 |
| Employee benefits expense | 54 | 48 |
| Depreciation and amortisation | 0 | 0 |
| Other operating expenses | 49 | 33 |
| Total | 103 | 81 |
| One-off costs | 2024 | 2023 |
|---|---|---|
| Restructuring reserve AddVision | – | -8 |
| Restructuring reserve Camanio | -10 | – |
| Write-down tangible assets Camanio Health | – | -19 |
| Revalued contingent consideration | 4 | 147 |
| Total one-off costs, EBITA | -6 | 120 |
| Write-down intangible assets Camanio Care | – | -106 |
| Total one-off costs, EBIT | -6 | 14 |
| Classification in income statement | 2024 | 2023 |
| Cost of sales | – | -1 |
| Selling expenses | -2 | -54 |
| Administrative expenses | -3 | -8 |
| Research and Development | -5 | -70 |
| Other operating income and expenses | 4 | 147 |
| Total one-off costs in the income statement | -6 | 14 |
Accounting principle
Cost of goods sold includes expenses for finished goods i.e. cost for production and sourced products, warranty, warehousing and transportation and costs for service personnel. Selling expenses include expenses for marketing and trade fairs, and costs for sales and marketing staff. Selling expenses also include the cost for impairment of doubtful trade receivables. Administration expenses include expenses for general management, controlling, human resources, shared service and IT expenses related to the named functions.