AroCell

The main rule in IFRS is that all standards are applied retroactively when establishing the opening balance under IFRS. The transition date to IFRS has been set to 1 January 2024. The primary accounting areas affected by the transition are increased financial information in the financial reports, changed principles for accounting of lease agreements, and that amortization of goodwill will no longer take place. In 2024, goodwill amortizations related to acquisitions amounted to SEK 40 million, and in the first half of 2025, these amortizations amounted to SEK 20 million. As goodwill amortization will no longer be performed under IFRS, this means an improvement in operating profit by the corresponding amount.
 
“The purpose of changing to IFRS is to increase transparency and improve the quality of financial information, thereby making it easier for investors and market participants to make informed decisions. We see this as a crucial step in preparing the company for our continued growth journey and future opportunities,” says Anders Hultman, CEO of IDL Diagnostics.