Notes And Other Explanatory Information [Abstract]

Gentian Diagnostics ASA - Filing #2547185

Concept	2023-01-01 to 2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]	The preparation of accounts in accordance with IFRS requires the use of estimates. Furthermore, the
Disclosure of allowance for credit losses [text block]	The group has not incurred losses on its receivables and considers that its counterparties are able to
Disclosure of auditors' remuneration [text block]	Auditor
Disclosure of authorisation of financial statements [text block]	The consolidated financial statements were approved by the board on 20 March 2024.
Disclosure of basis of consolidation [text block]	2.3 Principles for consolidation
Disclosure of basis of preparation of financial statements [text block]	2.1 Basis for the preparation of the annual accounts
Disclosure of business combinations [text block]	Note 22 – Business combinations
Disclosure of cash and cash equivalents [text block]	Note 20 - Cash and cash equivalents
Disclosure of changes in accounting policies [text block]	2.2 Changes in accounting policies and disclosures
Disclosure of cost of sales [text block]	COGS
Disclosure of credit risk [text block]	Credit risk
Disclosure of deferred taxes [text block]	Calculation of deferred tax/deferred tax asset
Disclosure of dividends [text block]	Dividend
Disclosure of earnings per share [text block]	Earnings per share
Disclosure of employee benefits [text block]	2.7 Employee benefit expenses
Disclosure of events after reporting period [text block]	Note 23 – Events after the balance sheet date
Disclosure of expenses [text block]	Note 8 - Costs of goods sold
Disclosure of fair value measurement [text block]	Note 9 - Employee benefit expenses
Disclosure of finance cost [text block]	Finance cost
Disclosure of finance income [text block]	Finance income
Disclosure of financial risk management [text block]	Note 4 - Financial risk management
Disclosure of general information about financial statements [text block]	Note 1 - General Information
Disclosure of going concern [text block]	The consolidated accounts have been prepared on the basis of going concern
Disclosure of government grants [text block]	Note 7 - Public grants
Disclosure of impairment of assets [text block]	Intangible assets not ready for use, are tested for impairment on a yearly basis. Internally developed
Disclosure of income tax [text block]	Note 13 – Taxes
Disclosure of information about employees [text block]	The group had 58 employees per 31 December 2023. The corresponding number per 31 December
Disclosure of intangible assets [text block]	Note 17 - Intangible assets
Disclosure of interest income [text block]	Note 12 - Finance income and finance cost
Disclosure of inventories [text block]	Note 18 – Inventory
Disclosure of issued capital [text block]	Change in share capital
Disclosure of liquidity risk [text block]	Liquidity risk
Disclosure of market risk [text block]	Currency risk
Disclosure of other operating income (expense) [text block]	Note 10 - Other operating expenses
Disclosure of profit (loss) from operating activities [text block]	EBITDA/EBIT
Disclosure of property, plant and equipment [text block]	Note 14 - Property, plant, and equipment
Disclosure of related party [text block]	Management salary
Disclosure of research and development expense [text block]	Note 11 - Research and development expenses
Disclosure of revenue [text block]	Note 6 - Revenue
Disclosure of share capital, reserves and other equity interest [text block]	Note 21 - Share capital, shareholders, and equity
Disclosure of share-based payment arrangements [text block]	The company has a share option program covering certain key employees. As of 31 December 2023,
Disclosure of subsidiaries [text block]	Note 5 - Group companies
Disclosure of trade and other receivables [text block]	Note 19 - Accounts receivables and other receivables