Acquisitions
Acquisitions completed from the 2025 financial year are distributed among the Group’s business areas as follows:
| Net Sales, | Number of | ||||
| Company | Country | Time | SEKm* | employees* | Business area |
| Edge Medical Ltd. | UK | April, 2025 | 90 | 20 | Medtech |
| Pharmacold A/S | Denmark | December, 2025 | 38 | 20 | Labtech |
| Opitek International ApS | Denmark | December, 2025 | 12 | 2 | Medtech |
| BioSpectrum Ltd. | UK | March, 2026 | 75 | 16 | Medtech |
| 215 | 58 | ||||
| *Refers to conditions at the time of acquisition on a full-year basis. | |||||
In March all shares in BioSpectrum Ltd., United Kingdom, were acquired. BioSpectrum is a rapidly growing distributor of surgical solutions within urology, gynaecology and general surgery in the UK market. The company has annual sales of approximately GBP 6 million and 16 employees.
The acquisition is consolidated in the Group as from April 1. At the end of the interim period, the acquisition had affected the Group’s cash and cash equivalents by SEK -64 million.
Acquired companies
The purchase price allocations are preliminary as the net assets of the acquired companies have not yet been finally analyzed. For this year’s acquisition, the purchase considerations have exceeded the carrying amounts of the net assets in the acquired companies, resulting in the recognition of intangible assets in the purchase price allocations.
Goodwill
The goodwill arising from the acquisition is attributable to the expectation that the Group’s position in the relevant market will be strengthened, as well as the expertise developed in the acquired companies.
Contingent consideration
The contingent considerations included in the acquisitions are usually linked to the performance development of the respective companies.
Contingent considerations from acquisitions in previous years have been paid out during the interim period in the amount of SEK 20 million, relating to BonsaiLab and Pharmacold.
Holdback
Part of the purchase price withheld by the buyer as security for potential claims against the seller, will be paid to the seller according to the agreed payment plan. The withheld parts of the purchase price are independent of conditions linked to the future performance of the acquired companies.
Transaction costs
Transaction costs for acquisitions amount to a total of SEK 0 million and are recognized in selling expenses.
Acquisitions after the end of the interim period
On April 22, all shares in the Austrian company CoaChrom Diagnostica GmbH were acquired. CoaChrom is a distributor focusing on advanced coagulation diagnostics for clinical laboratories and the pharmaceutical industry. The company has annual sales of approximately EUR 10 million with a high margin and 10 employees.