Notes for P&L

All amounts in SEKm unless otherwise stated

Index
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Note 19 Non-current finanical assets

					Carrying amount
Specification of interests in Group companies	Country	Number of shares	Quotient value	Holding in %	2025	2024
AddLife Development AB	Sweden	1,000	100	100	2,083	1,864

	Parent Company
Interests in Group companies	2025	2024
Accumulated cost
Opening balance	1,864	1,619
Shareholder contributions	219	245
Closing balance	2,083	1,864

	Parent Company
Receivables from Group companies	2025	2024
Opening balance	6,195	6,185
Increase during the year	416	10
Decrease during the year	-448	–
Carrying amount at year-end	6,163	6,195

Indirect ownership

Indirect ownership	Ownership	Indirect ownership	Ownership	Indirect ownership	Ownership
Biomedica Medizinprodukte GmbH	100%	V-tech AB	100%	BioNordika (Finland) Oy	100%
Euromed Swiss AG	100%	Väinö Korpinen Oy	100%	Dach Medical Group Holding AG	100%
Biomedis d.o.o.	100%	Triolab Oy	100%	Dach Austria Medical Group GmbH	100%
Biomedica MP d.o.o.	100%	Triolab AB	100%	Dach Switzerland Medical Group GmbH	100%
Biomedica Dijagnostika doo	100%	Triolab (Baltics) Oy	100%	D-A-CH Germany Medical Group GmbH	100%
Biomedica d.o.o.	100%	LabRobot Products AB	100%	Hepro AS	100%
Biomedica Bulgaria ood	100%	BergmanLabora AB	100%	Ropox A/S	100%
Biomedica Medizinprodukte Romania SRL	100%	Biolin Scientific AB	100%	Zafe Care Systems AB	100%
Biomedica Hungaria Kft.	100%	Biolin Scientific China	100%	Biomedica Italia s.r.l	100%
Biomedica CS s.r.o.	100%	Biolin Scientific Oy	100%	Primacy Healthcare 21 Limited	100%
Biomedica Poland Sp. Zo.o.	100%	Biolin Scientific LTD	100%	Aquilant Northern Ireland Limited	100%
Biomedica Dijagnostika d.o.o.el	100%	Holm & Halby A/S	100%	Aquilant Limited	100%
Biomedica Slovakia s.r.o.	100%	Medilas AG	100%	Medscope Limited	100%
Mediplast AB	100%	Polytech Domilens GmbH	100%	Aquilant Endoscopy Limited	100%
Mediplast AS	100%	M.E.D. Medical Products GmbH, Germany	100%	Tools For Living (Ireland) Limited	100%
Mediplast Sataside Oy	100%	Vision Ophthalmology Holding One GmbH	100%	Lyncare Systems Limited	100%
Mediplast S.r.l	100%	Vision Ophthalmology Group GmbH	100%	Healthcare 21 (UK) Limited	100%
Mediplast Benelux B.V.	100%	Spectrum Ophthalmology Ltd	100%	Healthcare 21 (DE) GmbH	100%
Mediplast GmbH	100%	POLYMED Polska Sp.z.oo	75%	Primacy Healthcare 21 International Limited	100%
Mediplast A/S	100%	Visop Nordic AB	100%	Asset Tracker Solutions Limited	100%
Mediplast Iberia SL	100%	SSCP Blink BidCo Ltd	100%	Aquilant Scientific (ROI) Limited	100%
Hospidana A/S	100%	Vision Pharmaceuticals Ltd	100%	Aquilant Medical (ROI) Limited	100%
Fenno Medical Oy	100%	Bio-Connect B.V.	100%	Xograph Healthcare Limited	100%
Fischer Medical AS	100%	European Warehousing Services B.V.	100%	Xograph Healthcare (Ireland) Limited	100%
Camanio AB	100%	Pharma-Connect B.V.	100%	Glanadh Medical Holdings Limited	100%
Lab-Vent Controls A/S	100%	MBA Incorporado S.L.	100%	O'Flynn Medical Limited	100%
Immuno Diagnostics Oy	100%	MBA Italia S.R.L	100%	O'Flynn Innovation Limited	100%
Triolab AS	100%	MBA Portugal S.A.	100%	Emmat Norton Limited	100%
EuroClone S.p.A.	100%	BioNordika (Denmark) A/S	100%	EDGE Medical Ltd.	100%
Funksjonsutstyr AS	100%	BioCat GmbH	100%	Edge Medical (Biologics) Limited	100%
BonsaiLab SLU	100%	BioNordika AS	100%	Pharmacold ApS.	100%
Svan Care AB	100%	BioNordika (Sweden) AB	100%	Opitek International ApS	100%

Accounting principle

Interests in Group companies are recognised in the Parent Company using the cost method, which means that transaction costs are included in the carrying amount for holdings in subsidiaries. Any changes in liabilities for contingent consideration are added to or reduce the (acquisition) cost. In the Group, transaction costs are expensed and changes in liabilities for contingent considerations are entered as income or expense.