Notes for P&L
All amounts in SEKm unless otherwise stated
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Note 14 Taxes
| Group | Parent Company | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | ||
| Current tax for the period | -251 | -190 | 0 | 0 | |
| Adjustment from previous years | -3 | -1 | – | – | |
| Total current tax expense | -254 | -191 | 0 | 0 | |
| Deferred tax | 44 | 40 | 0 | 0 | |
| Total recognised tax expense | -210 | -151 | 0 | 0 | |
| Group | Parent Company | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Reconciliation of the effective tax rate | 2025 | % | 2024 | % | 2025 | % | 2024 | % | |
| Profit/loss before taxes | 772 | 405 | 98 | 80 | |||||
| Weighted average tax based on national tax rates | -163 | 21.1 | -77 | 19.0 | -20 | 20.6 | -16 | 20.6 | |
| Tax effect of | |||||||||
| Non-deductible interest | -1 | 0.1 | -43 | 10.6 | – | – | – | – | |
| Non-deductible costs | -29 | 3.8 | -39 | 9.6 | -1 | 1.0 | -1 | 1.2 | |
| Non-taxable income | 8 | -1.0 | 15 | -3.7 | 21 | -21.4 | 17 | -21.2 | |
| Changed tax rate | 0 | -0.0 | 0 | -0.1 | – | – | – | – | |
| Adjustments from previous years | -11 | 1.4 | -1 | 0.2 | 0 | 0.0 | 0 | 0.0 | |
| Pillar II | -10 | 1.3 | – | – | – | – | – | – | |
| Other | -4 | 0.5 | -6 | 1.5 | – | – | – | – | |
| Recognised tax expense | -210 | 27.2 | -151 | 37.2 | -0 | 0.2 | -0 | 0.6 | |
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| Deferred taxes, net | Receivables | Skulder | Net flows | Receivables | Skulder | Net flows | |
| Non-current assets | 11 | -422 | -411 | 11 | -503 | -492 | |
| Right-of-use assets | 96 | -98 | -2 | 95 | -97 | -2 | |
| Pension provisions | 1 | 0 | 1 | 2 | 0 | 2 | |
| Tax loss carryforwards | 17 | -3 | 14 | 31 | – | 31 | |
| Financial items | 80 | – | 80 | 98 | – | 98 | |
| Other | 19 | -18 | 1 | 21 | -14 | 7 | |
| Net recognised | -119 | 119 | 0 | -146 | 146 | 0 | |
| Deferred taxes, net, at year-end | 105 | -422 | -317 | 112 | -468 | -356 | |
| Deferred tax income/cost | 2025 | 2024 |
|---|---|---|
| Deferred tax temporary differences this year | 75 | 69 |
| Deferred tax due to changed tax rates this year | 0 | -1 |
| Deferred tax income activated tax items this year | -11 | -2 |
| Deferred tax on used activated tax items this year | -20 | -26 |
| Total deferred tax income/cost | 44 | 40 |
Deductible temporary differences and tax loss carryforwards for which deferred tax assets have not been recognised in the balance sheet:
| Unrecognised deferred tax assets | 2025 | 2024 |
|---|---|---|
| Tax deficits | 247 | 166 |
| Potential tax benefit | 51 | 34 |
| Expiry dates of tax loss carryforwards: | ||
| 0>10 år | – | – |
| 10< | 247 | 166 |
Deferred tax assets have not been recognised for these items, since it is not probable that the Group will utilise them against future taxable profits.
The AddLife Group is subject to the OECD Pillar II model rules and the legislation adopted in Sweden, effective as from January 1, 2024. The Group has analysed and assessed the effects of the introduction of Pillar II. The calculations are based on the Country-by-Country report that is prepared annually for the Swedish Tax Agency and are made with reference to the Pillar II safe harbour rules. For the financial year 2025, the Group is expected to be subject to top-up tax of approximately SEK 10 million, of which SEK 4 million relates to 2024, attributable to the Group’s operations in Ireland. The Group applies the exemption in accordance with IAS 12 from recognising deferred tax arising from the effects of the top-up tax rules.