Notes And Other Explanatory Information [Abstract]

Gentian Diagnostics ASA - Filing #5596247

Concept 2024-01-01 to
2024-12-31
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 auditors' remuneration [text block]
Auditor
Disclosure of authorisation of financial statements [text block]
The consolidated financial statements were approved by the board on 19 March 2025.
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 24 – Business combinations
Disclosure of cash and cash equivalents [text block]
Note 22 - Cash and cash equivalents
Disclosure of cash flow statement [text block]
Note 18 – Changes in Liabilities
Disclosure of changes in accounting policies [text block]
2.2 Changes in accounting policies and disclosures
Disclosure of cost of sales [text block]
Gross Margin
Disclosure of earnings per share [text block]
Earnings per share
Disclosure of events after reporting period [text block]
Note 25 – Events after the balance sheet date
Disclosure of expenses [text block]
Note 7 - Costs of goods sold
Disclosure of expenses by nature [text block]
Note 10 – Expenses by nature
Disclosure of fair value measurement [text block]
Note 11 - Employee benefit expenses
Disclosure of finance cost [text block]
Finance cost
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 9 - Public grants
Disclosure of information about employees [text block]
The group had 63 employees per 31 December 2024. The corresponding number per 31 December
Disclosure of information about key management personnel [text block]
Management salary
Disclosure of interest income [text block]
Note 14 - Finance income and finance cost
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 expense [text block]
Note 12 - Other operating expenses
Disclosure of other operating income (expense) [text block]
Note 8 – Other income
Disclosure of profit (loss) from operating activities [text block]
EBITDA
Disclosure of revenue from contracts with customers [text block]
Note 6 – Sales revenue
Disclosure of share capital, reserves and other equity interest [text block]
Note 23 - Share capital, shareholders, and equity
Disclosure of tax receivables and payables [text block]
Note 15 – Taxes
Disclosure of trade and other receivables [text block]
Note 21 - Accounts receivables and other receivables

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