Notes for P&L
All amounts in SEKm unless otherwise stated
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Note 5 Net sales by revenue type and business area
| Medtech | Labtech | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | ||
| Products | 5,362 | 5,282 | 2,795 | 2,681 | |
| Instruments | 493 | 549 | 844 | 800 | |
| Services | 640 | 665 | 314 | 316 | |
| Total | 6,495 | 6,496 | 3,953 | 3,797 | |
| 2025 | 2024 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Labtech | Medtech | Group items | Total | Labtech | Medtech | Group items | Total | ||
| Ireland | 1 | 1,329 | – | 1,330 | 1 | 1,273 | – | 1,274 | |
| United Kingdom | 27 | 1,223 | – | 1,250 | 24 | 1,305 | – | 1,329 | |
| Sweden | 679 | 547 | – | 1,226 | 626 | 471 | – | 1,097 | |
| Spain | 108 | 970 | – | 1,078 | 56 | 929 | – | 985 | |
| Norway | 371 | 457 | – | 828 | 340 | 503 | – | 843 | |
| Italy | 529 | 202 | – | 731 | 469 | 210 | – | 679 | |
| Denmark | 429 | 252 | – | 681 | 492 | 267 | – | 759 | |
| Finland | 384 | 172 | – | 556 | 388 | 170 | – | 558 | |
| Germany | 125 | 330 | – | 455 | 134 | 338 | – | 472 | |
| Switzerland | 76 | 304 | – | 380 | 82 | 328 | – | 410 | |
| Other countries | 1,224 | 709 | -6 | 1,927 | 1,185 | 702 | -7 | 1,880 | |
| Total | 3,953 | 6,495 | -6 | 10,442 | 3,797 | 6,496 | -7 | 10,286 | |
Regarding other revenue types, dividends and interest income are recognised in financial items, see Note 12.
Parent Company
Of the Parent Company’s net sales of SEK 80 million (75), 100 percent (100) relate to intra-group sales. Of administrative expenses in the Parent Company of SEK 117 million (104), 0 percent (0) relates to purchases from Group companies.
Accounting principle
Revenue is recognized at the fair value of the consideration received or to be received. Deductions are made for value-added tax, returns, discounts, and price reductions. Sales are made on credit, normally with payment terms of 30–60 days. The contracts have an original expected duration of no more than one year, and the Group therefore applies the exemption from disclosing the transaction price allocated to remaining performance obligations.
Sale of goods and instruments
The majority of AddLife’s net sales consist of sales of goods and instruments. For these, revenue is recognized at a point in time, which is when control of the products has been transferred to the customer. The transfer of control, and thus revenue recognition, normally depends on the delivery terms, which usually coincide with delivery to the customer. At that point, the selling company no longer has any significant control over the goods or any continuing involvement in their management.
Discounts
It happens that products are sold with volume discounts, based on total sales during a certain period of time. Revenue from such agreements is calculated and reported based on experience and probability.
Sale of goods and services combined
The AddLife Group also has certain agreements that cover both goods and services. The services consist, for example, of installation and training related to instruments sold. Hardware, installation and training constitute separate performance obligations, and revenue from these is therefore recognised by allocating the sales value to the different performance obligations. Revenue is recognised when each respective performance obligation is satisfied. Revenue from products is recognised at a point in time. The performance obligations for installation and training are recognised over the period during which the services are provided, which is a short period of time that occurs in close connection with the point at which control of the hardware is transferred to the customer.
Sale of services
Other services form a limited part of AddLife's business. Services are performed for a limited period of time and are reported in the period when the service has been delivered to the counterparty.