Financial instruments
Fair values on financial instruments
Fair value and carrying amount are recognised in the balance sheet as shown in the table below. For quoted securities, the fair value is determined on the basis of the asset’s quoted price in an active market, level 1. At the reporting date, the Group had no items in this category. For currency contracts and embedded derivatives, the fair value is determined on the basis of observable market data, level 2. For contingent considerations, a cash flow-based valuation is performed, which is not based on observable market data, level 3. For the Group’s other financial assets and liabilities, fair value is estimated to essentially correspond to the carrying amount.
| Sep 30, 2026 | Dec 31, 2025 | ||||||
| Carrying | Carrying | ||||||
| SEKm | amount | Level 2 | Level 3 | amount | Level 2 | Level 3 | |
| Derivatives measured at fair value through profit or loss | 0 | 0 | – | 0 | 0 | – | |
| Total financial assets at fair value per level | 0 | 0 | – | 0 | 0 | – | |
| Derivatives measured at fair value through profit or loss | 0 | 0 | – | 0 | 0 | – | |
| Contingent considerations | 225 | – | 225 | 124 | – | 124 | |
| Total financial liabilities at fair value per level | 225 | 0 | 225 | 124 | 0 | 124 | |
Contingent considerations
| Q3 | Q3 | Jan-Sep | Jan-Sep | Oct 2025- | Full year | |
| SEKm | 2026 | 2025 | 2026 | 2025 | Sep 2026 | 2025 |
| Amount at beginning of period | 227 | 107 | 124 | 106 | 106 | 106 |
| Acquisitions during the period | 28 | – | 142 | 54 | 162 | 74 |
| Consideration paid | -3 | – | -23 | -51 | -23 | -51 |
| Revaluation through profit or loss | -33 | – | -32 | – | -32 | – |
| Interest expenses | 1 | 1 | 3 | 2 | 4 | 3 |
| Exchange differences | 5 | -2 | 11 | -5 | 8 | -8 |
| Amount at the end of the period | 225 | 106 | 225 | 106 | 225 | 124 |