Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2022-09-30 | 34956000000 | eur |
| ifrs-full:Assets | 2021-09-30 | 15841000000 | eur |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2021-10-01 | 2022-09-30 | 22579000000 | eur |
| ifrs-full:Revenue | 2020-10-01 | 2021-09-30 | 19426000000 | eur |
XML
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<mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="pp-value-3-1" xml:lang="en">The Board of Directors has adopted a Data Ethics Policy which applies to all Coloplast group companies. In working with data, Coloplast ensures that appropriate measures are in place to safeguard ethical data processing, and Coloplast has implemented extensive security measures to ensure secure storage of data. Coloplast adheres to a high standard of data ethics and solely uses and processes data for legitimate purposes that serves shared benefit for all interested parties. Data processing in Coloplast must never lead to any form of discrimination or biased decisions, decision-making or results. Regardless of how Coloplast collects data, Coloplast always respects applicable data privacy laws. When sharing data, Coloplast imposes high standards on the recipients to ensure appropriate data security. Coloplast never sells data. To further strengthen adherence with global privacy laws, Coloplast has implemented corporate binding rules. </mrv:StatementOfPolicyForDataEthics>
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<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="pp-value-35-1" xml:lang="en">The Board of Directors and the Executive Management have today considered and approved the Annual Report of Coloplast A/S for the financial year 1 October 2021 â 30 September 2022. The consolidated financial statements have been prepared in accordance with the International Financial Reporting Standards as adopted by the EU and further requirements set out in the Danish Financial Statements Act. The parent company financial statements have been prepared in accordance with the Danish Financial Statements Act. In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the Groupâs and the parent companyâs assets, liabilities and financial position at 30 September 2022 and of the results of the Groupâs and the parent companyâs operations and the cash flows for the Group for the financial year 1 October 2021 â 30 September 2022. In our opinion, the Managementâs report includes a fair account of the development and performance of the Group and the parent company, the results for the year and of the financial position of the Group and the parent company, together with a description of the principal risks and uncertainties that the Group and the parent company face. In our opinion, the Annual Report for the financial year 1 October 2021 to 30 September 2022 with the file name Coloplast-2022-09-30-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation. We recommend the annual report for adoption at the Annual General Meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
<sob:PlaceOfSignatureOfStatement contextRef="ctx-1" id="pp-value-84-1" xml:lang="en">Humlebæk,</sob:PlaceOfSignatureOfStatement>
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<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx-51" id="pp-value-107-1" xml:lang="en">Elected by the employees </cmn:TitleOfMemberOfSupervisoryBoard>
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<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" xml:lang="en">To the shareholders of Coloplast A/S </arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-111-1" xml:lang="en">Report on the audit of the Financial Statements Our opinion In our opinion, the Consolidated Financial Statements give a true and fair view of the Groupâs financial position at 30 September 2022 and of the results of the Groupâs operations and cash flows for the financial year 1 October 2021 to 30 September 2022 in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act. Moreover, in our opinion, the Parent Company Financial Statements give a true and fair view of the Parent Companyâs financial position at 30 September 2022 and of the results of the Parent Companyâs operations for the financial year 1 October 2021 to 30 September 2022 in accordance with the Danish Financial Statements Act. Our opinion is consistent with our Auditorâs Long-form Report to the Audit Committee and the Board of Directors. What we have audited The Consolidated Financial Statements of Coloplast A/S for the financial year 1 October 2021 to 30 September 2022 comprise statement of comprehensive income, statement of cash flows, balance sheet, statement of changes in equity and notes, including summary of significant accounting policies. The Parent Company Financial Statements of Coloplast A/S for the financial year 1 October 2021 to 30 September 2022 comprise income statement, balance sheet and notes, including summary of significant accounting policies. Collectively referred to as the âFinancial Statementsâ. </arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="pp-value-160-1" xml:lang="en">Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the Auditorâs responsibilities for the audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Ethics Standards Board for Accountantsâ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. To the best of our knowledge and belief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014 were not provided. Appointment We were first appointed auditors of Coloplast A/S on 12 June 1998 for the financial year 1997/98. We have been reappointed annually by shareholder resolution for a total period of uninterrupted engagement of 25 years including the financial year 2021/22. </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx-1" id="pp-value-201-1" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Statements for 2021/22. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Key audit matter How our audit addressed the key audit matter Accounting for the acquisition of Atos Medical Group On 31 January 2022, Coloplast acquired Atos Medical Group (Atos) for a cash consideration of DKK 10,622 million. Identification of assets and liabilities as part of the acquisition of Atos is considered a key judgement by Management, whereas the determined fair values to the identified assets and liabilities are considered to be key estimates applied by Management. The purchase price allocation was performed with assistance from an independent valuer expert, who advised on the applied valuation techniques and significant assumptions, in particular in respect of the valuation of the identified intangible assets and provisions. In order to determine the fair value of the identified intangible assets, the multi-period excess earnings method and the income-based relief method were applied, which uses a number of significant assumptions regarding the expected useful life of customers, revenue growth, royalty rate and discount rate. In order to determine the fair value of liabilities, the most significant assumption relates to the fair value of provisions, where Management has identified a possible future financial exposure related to a potential audit regarding billing compliance. The most significant assumption involved is Managementâs assessment of the likelihood of a number of scenarios in relation to this matter, which by nature is subject to significant judgement by Management, when assessing the likelihood of the potential loss being incurred. We focused on this area because purchase price allocation requires significant estimation by Management in determining the fair value of identified assets and liabilities, which is significantly sensitive to changes in those applied assumptions. We refer to note 3 and 32 in the Consolidated Financial Statements. We assessed whether the acquisition met the criteria for a business combination. We verified the assets and liabilities recognised in the opening balance sheet by performing audit procedures in relation to the opening balance sheet. We tested managementâs process and methodology (including assessing the competency and objectivity of managementâs expert) for determining the fair values. We included our in-house valuation experts to evaluate the appropriateness of the valuation techniques used by managementâs experts, including tests of the completeness and accuracy of the models. We challenged the significant assumptions, including the expected useful life of customers, revenue growth, royalty rate and discount rate used to determine the fair value of the acquired assets and liabilities in the business combination, including the fair value of intangible assets and provisions. We also evaluated the completeness of identified legal claims and disputes identified by Management and assessed whether these meet the definition of a liability to be recognised under IFRS 3. We assessed the appropriateness of the disclosure in note 3 and 32 of the Consolidated Financial Statements. Key audit matter How our audit addressed the key audit matter Revenue recognition The preparation and negotiation of sales agreements take place with due consideration of territorial healthcare reforms, diverse legislation, increased competition, growth strategies and requirements relating to various tenders. The main part of Coloplastâs sales is carried out through distributors, who operate under diverse circumstances and consequently have different requirements that affects the sales agreements. Coloplastâs agreements with distributors include rebates and discounts, which fall under certain commercial and government-mandated contracts and reimbursement agreements. These arrangements result in deductions to gross sales in arriving at net sales and give rise to obligations for the Group to provide rebates, discounts and allowances, which for unsettled amounts are recognised as a provision. We focused on these arrangements because they are complex and require significant estimation by Management in establishing an appropriate provision for the unsettled amounts. This includes estimation of sales volumes subject to the rebates, including estimation of applicable rebate rates. We refer to note 3 and 4 in the Consolidated Financial Statements. We discussed the recognition principles with Management, including sales agreements and the related rebates and discounts. We evaluated and tested relevant controls related to sales agreements, including recognition of provision on rebates and discounts as well as the applicable information systems and Managementâs monitoring controls. We tested a sample of revenue transactions to the underlying sales agreements, including the related discount and rebate. We obtained Managementâs calculations and evaluated the accuracy of the calculations made by Management. Further, we assessed and tested key data inputs and significant assumptions and recalculated the rebate percentages. We considered the Groupâs historical provisions by comparing the actual rebate with the rebate percentage estimate used by Management to recognise the provision, including performing a retrospective review of the prior period provision compared to subsequent payments to evaluate the accuracy of Managementâs estimate and to identify any potential management bias. We assessed the appropriateness of the disclosure in note 3 and 4 of the Consolidated Financial Statements.</arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="pp-value-334-1" xml:lang="en">Statement on Managementâs Review Management is responsible for Managementâs Review. Our opinion on the Financial Statements does not cover Managementâs Review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the Financial Statements, our responsibility is to read Managementâs Review and, in doing so, consider whether Managementâs Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. Moreover, we considered whether Managementâs Review includes the disclosures required by the Danish Financial Statements Act. Based on the work we have performed, in our view, Managementâs Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in Managementâs Review. </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="pp-value-368-1" xml:lang="en">Managementâs responsibilities for the Financial Statements Management is responsible for the preparation of consolidated financial statements that give a true and fair view in accordance with International Financial Reporting Standards as adopted by the EU and further requirements in the Danish Financial Statements Act and for the preparation of parent company financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the Financial Statements, Management is responsible for assessing the Groupâs and the Parent Companyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so. </arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="pp-value-400-1" xml:lang="en">Auditorâs responsibilities for the audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements. As part of an audit in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: ⢠Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. ⢠Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Groupâs and the Parent Companyâs internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. ⢠Conclude on the appropriateness of Managementâs use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Groupâs and the Parent Companyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorâs report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditorâs report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern. ⢠Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view. ⢠Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the Consolidated Financial Statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our auditorâs report unless law or regulation precludes public disclosure about the matter. </arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="pp-value-530-1" xml:lang="en">Report on compliance with the ESEF Regulation As part of our audit of the Financial Statements we performed procedures to express an opinion on whether the annual report of Coloplast A/S for the financial year 1 October 2021 to 30 September 2022 with the filename Coloplast-2022-09-30-en.zip is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes requirements related to the preparation of the annual report in XHTML format and iXBRL tagging of the Consolidated Financial Statements. Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility includes: ⢠The preparing of the annual report in XHTML format; ⢠The selection and application of appropriate iXBRL tags, including extensions to the ESEF taxonomy and the anchoring thereof to elements in the taxonomy, for all financial information required to be tagged using judgement where necessary; ⢠Ensuring consistency between iXBRL tagged data and the Consolidated Financial Statements presented in human-readable format; and ⢠For such internal control as Management determines necessary to enable the preparation of an annual report that is compliant with the ESEF Regulation. Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all material respects, in compliance with the ESEF Regulation based on the evidence we have obtained, and to issue a report that includes our opinion. The nature, timing and extent of procedures selected depend on the auditorâs judgement, including the assessment of the risks of material departures from the requirements set out in the ESEF Regulation, whether due to fraud or error. The procedures include: ⢠Testing whether the annual report is prepared in XHTML format; ⢠Obtaining an understanding of the companyâs iXBRL tagging process and of internal control over the tagging process; ⢠Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements; ⢠Evaluating the appropriateness of the companyâs use of iXBRL elements selected from the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified; ⢠Evaluating the use of anchoring of extension elements to elements in the ESEF taxonomy; and ⢠Reconciling the iXBRL tagged data with the audited Consolidated Financial Statements. In our opinion, the annual report of Coloplast A/S for the financial year 1 October 2021 to 30 September 2022 with the file name Coloplast-2022-09-30-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation. </arr:AuditorsReportOnXbrlTagging>
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<cmn:NameAndSurnameOfAuditor contextRef="ctx-3" id="pp-value-628-1" xml:lang="en">Rikke Lund-Kühl </cmn:NameAndSurnameOfAuditor>
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