Assets
| Type | Time | Amount | Unit |
|---|---|---|---|
| ifrs-full:Assets | 2025-12-31 | 93182000 | vDKK |
| ifrs-full:Assets | 2024-12-31 | 95984000 | vDKK |
Revenue
| Type | Start date | End date | Amount | Unit |
|---|---|---|---|---|
| ifrs-full:Revenue | 2025-01-01 | 2025-12-31 | 40287000 | vDKK |
| ifrs-full:Revenue | 2024-01-01 | 2024-12-31 | 36243000 | vDKK |
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<mrv:CorporateGovernanceReport contextRef="ctx1" id="fact1002" xml:lang="en">Corporate  Governance  BioPorto remains focused on good corporate governance, having imple-  mented all, except for three recommendations from the Committee of  Corporate Governance (Komitéen for god selskabsledelse) for companies  listed on the Nasdaq Copenhagen Stock Exchange. Details can be found  in the Corporate Governance report.  The Board of Directors believes that the Company operates in compliance  with guidelines and recommendations that support the Companyâs business  model and can create value for BioPortoâs stakeholders.  Regularly and at least once a year, the Board of Directors monitors adherence  to the recommendations on corporate governance to ensure appropriate  utilization of and compliance with the recommendations and legislation.  In accordance with Section 107b of the Danish Financial Statements Act,  BioPorto has published a statutory report on Corporate Governance for  the ï¬nancial year 2025 on the Companyâs website.  Find out more about BioPorto at  bioporto.com/corporate-governance  Board of Directors & Executive  Management  BioPorto is managed in a two-tier structure composed of the Board  of Directors and the Executive Management  Board of Directors  The General Meeting elects between three and seven  members to the Board of Directors, which currently consists  of four members. The Board of Directors elects a chairperson  and a vice chairperson. Members hold oï¬ce for terms of one  year at a time and may be re-elected. Members of the Board  are nominated and stand for election based on their speciï¬c  qualifications and of relevance to BioPorto. The Board of  Directors is composed of providing a combination of relevant  industry experience and functional experience. All current  Board members, except for Donna Haire, are considered  independent persons and can thus act independently. Each  Board memberâs qualiï¬cations are listed on the Companyâs  website.  The Board is responsible for the overall strategic management  and the ï¬nancial and managerial supervision of BioPorto, and  regular evaluation of Executive Management. The Board of  Directors also ensures that the Company is properly managed  as required by the Articles of Association, other guidelines,  policies and applicable rules and regulations. Furthermore, the  Board of Directors makes decisions on all unusual matters or  matters with far-reaching implications. The Board of Directors  defines guidelines for the distribution of responsibilities  between the Board of Directors and Executive Management  but does not participate in the day-to-day management of the  Company. The duties of the Board of Directors are described  in the Rules of Procedure.  Executive Management  The Executive Management is appointed by the Board of  Directors, which lays down the Executive Managements terms  and conditions of employment and the framework for their  duties. The Executive Management is responsible for the day-  to-day management of the Company in compliance with the  guidelines and directions issued by the Board. The day-to-day  operations do not include transactions of an unusual nature  or of material importance to the aï¬airs of the Company.  The Board is responsible for the overall  strategic management and the ï¬nancial  and managerial supervision of BioPorto, and  regular evaluation of Executive Management.  Evaluation of the Performance  of the Board of Directors and the  Executive Management  Annually, the Board of Directors conducts a self-evaluation of  the Board's performance and composition. The Chair heads the  annual evaluation, which at least every third year is conducted  by an external consultant. The process, whether it is facilitated  internally or by external consultants, evaluates topics such as  board dynamics, board agenda, quality of the material that is  submitted to the Board, discussions at the Board meetings, the  Chairâs leadership of the Board, strategy, Board composition  and Board competencies. Typically, the process is further  facilitated by each Board member completing a detailed  questionnaire, and the Board members are asked to score to  which extent they agree to the individual questions.  The results of the questionnaire are then discussed at a  subsequent Board meeting, and the individual comments  submitted are used in the planning and handling of future  Board meetings. The 2025 self-evaluation was conducted  internally, and the key conclusions were positive with  continued satisfaction with the Boardâs work as well as the  work on the committees. Long term planning to secure future  board competencies that align with the Companys future  strategic direction and developement will be focus area in  2026.  Remuneration Policy  and Report  The remuneration of the Board and the Executive Mana-  gement is governed by the Companyâs Remuneration Policy,  which was updated in 2023, and subsequently approved by  the shareholders at the Annual General Meeting in 2023.  In accordance with section 139b in the Danish Companies  Act, BioPorto has prepared a Remuneration Report on the  remuneration of the individual members of the Board and  the Executive Management in 2025.  Business Ethics  The Company has established a Code of Conduct that is  made available to external stakeholders via the Companyâs  website. Likewise, the Company has established  a Whistleblower Scheme that is available to all employees in  the BioPorto Group, both were reviewed and approved by  the Board of Directors in 2025.  </mrv:CorporateGovernanceReport>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx1" id="fact1107" xml:lang="en">Privacy, GDPR and Data Ethics  BioPorto focuses on privacy and protection of personal data  throughout the Company, covering the data of employees,  partners, and other stakeholders. BioPorto has implemented  strong measures to protect personal data and comply with the  EU General Data Protection Regulation (GDPR) and national  personal data protection legislation.  BioPorto has adopted a Data Ethics Policy cf. section 99 d of  the Danish Financial Statements Act which set out BioPortoâs  approach to data ethics and describe the ethical principles that  BioPorto and its group companies must adhere to when using  data and applying new technologies. BioPorto is dedicated to  ensuring strong data ethics based on the following principles:  1. Responsible and accountable data processing  2. Transparency  3. Data quality awareness and integrity  4. Security  5. Ethical data processing carried out by third parties  Our Data Ethics Policy is available on BioPortoâs website.  In 2025, we carried out initiatives to support our focus on  protection of personal data and data ethics principles. All new  and current employees received GDPR and data training as  part of their introductory program in 2025 and continuous  e-learning within the Company to maintain continuous  attention to data protection and data ethics principles.  We continued to implement enhancements to our policies  and procedures to support the handling and processing of  personal data.  The Board of Directors has adopted a policy on data  ethics that is available on the Companyâs website.  </mrv:StatementOfPolicyForDataEthics>
<mrv:DescriptionOfPoliciesOnSocialResponsibility contextRef="ctx1" id="fact1137" xml:lang="en">UN Global Compact  BioPorto is committed to our social responsibility and strives to  improve social and environmental conditions  UN Global Compact  BioPorto is committed to our social responsibility and strives  to improve social and environmental conditions.  BioPorto adheres to the 10 principles provided by the UN  Global Compact, with the latest Communication on Progress  available at United Nations Global compact.  BioPorto complies with the Section 99a of the Danish Financial  Statements Act of 2018.  In some areas, BioPorto fulfills its responsibility solely by  complying with current law. In other areas, the Companyâs  responsibility has been expanded to include preventive  activities. It is important to BioPorto to share these eï¬orts  to ensure that the outside world can have conï¬dence in the  Company and that we live up to our social responsibility.  BioPorto's ongoing participation in the UN Global Compact  reinforces these principles as a global standard for social  engagement.  Human Rights  1. Businesses should support and respect the protection  of internationally proclaimed human rights; and  2. make sure that they are not complicit in human rights  abuses.  BioPorto actively supports and respects internationally  recognized human rights and labor standards. The Company  oppose all forms of discrimination and ensure equal treatment  regardless of gender, age, ethnicity, disability, religion, or  personal beliefs.  Key 2025 Highlights:  ⢠Zero human rights violations recorded.  ⢠Annual review and Board approval of our Code of  Conduct.  ⢠Continued operation of the Whistleblower Scheme,  ensuring conï¬dential reporting of concerns.  Looking ahead to 2026, BioPorto will continue to strengthen  internal controls, enhance governance processes, and  promote a safe, inclusive workplace through collaboration  with the statutory Work Environment Group.  Code of Conduct &  Whistleblower Scheme  Our compliance framework is anchored in the Code of  Conduct, binding for all employees and integrated into  supplier contracts. Training on human rights and compliance  is part of onboarding and reinforced through The Company  QMS.  The Whistleblower Scheme, implemented in 2023, provides  a secure channel for reporting unethical behavior, including  harassment, discrimination, and violence of Code of Conduct.  No incidents were reported in 2025, underscoring our  commitment to transparency and accountability.  Clinical Trials  BioPorto conducts clinical trials with the highest ethical and  scientiï¬c standards. Following the ï¬rst patient enrollment  in our Adult Clinical Study in 2024, trials continued in 2025  with zero reported violations. Participant safety remains our  top priority.  Human Rights Initiatives  In 2026, BioPorto will continue to build upon its human rights  framework, promoting our Whistleblower Scheme to ensure  even greater accessibility and conï¬dentiality for employees.  The Company aim to foster an environment where human  rights are at the forefront of all our operations. Through  collaboration with theWork Environment Group and Corporate  Aï¬airs, the Company will ensure that policies and practices  not only comply with legal requirements but also reï¬ect our  dedication to ethical leadership and corporate responsibility.  Labor Rights  3. Businesses should uphold the freedom of association  and the eï¬ective recognition of the right to collective  bargaining;  4. the elimination of all forms of forced and compulsory  labor;  5. the eï¬ective abolition of child labor; and  6. the elimination of discrimination in respect of employ-  ment and occupation.  BioPorto upholds freedom of association, prohibits forced  labor and child labor, and enforces anti-discrimination policies.  Our Code of Conduct extends these standards to suppliers.  2025 Initiatives:  ⢠Launched quarterly engagement surveys.  ⢠Completed statutory workplace assessment (APV) with  follow-up actions planned for 2026.  ⢠Recorded one minor work-related injury (slip accident),  reported and resolved through statutory channels.  ⢠Zero union-related cases.  We continue to promote diversity and gender balance across  all levels.  Environment  BioPorto's operations have a limited environmental footprint;  however, we remain committed to minimizing impact and  promoting sustainable practices in line with the UN Global  Compact principles:  7. Support a precautionary approach to environmental  challenges.  8. Undertake initiatives to promote greater environmental  responsibility.  9. Encourage the development and diï¬usion of environ-  mentally friendly technologies  2025 Highlights:  ⢠Continued preparations for CSRD compliance, while  awaiting the outcome of the Omnibus Directive to ï¬nalize  reporting requirements.  ⢠Continued initiatives to reduce energy and water  consumption and foster climate-friendly practices across  all operations.  BioPorto acknowledges its relatively small environmental  footprint but remains committed to continuous improvement.  Any environmental incident would be reported immediately to  executive management, with corrective actions implemented  to prevent recurrence. No environmental incidents were  reported in 2025.  Anti-Corruption  10. Businesses should work against corruption in  all its forms, including extortion and bribery.  BioPorto enforces a zero-tolerance policy on corruption,  bribery, and money laundering. All employees receive anti-  corruption training during onboarding and regular training  after.  In 2025:  ⢠Updated Code of Conduct and training programs to  strengthen awareness.  ⢠Zero corruption incidents reported.  Risks  BioPorto's risk of impacting human rights, environment, or  anti-corruption remains low. Risks are assessed annually  based on operational signiï¬cance and stakeholder impact.  No material risks have been identiï¬ed.  In summary, BioPorto remains committed in our efforts  to uphold the highest standards of ethical conduct,  environmental conduct, and inclusivity as we keep our  ongoing commitment to transparency, accountability and  continuous improvement. Moving forward, we will continue  to embed these principles into our operations, championing a  workplace and corporate culture deï¬ned by respect, diversity,  and integrity. Together, we continue to build a stronger future  for BioPorto and all those we serve.  For further details on BioPortoâs broader business  risks, refer to the Risk Management section of this  Annual Report.  </mrv:DescriptionOfPoliciesOnSocialResponsibility>
<mrv:StatementOfTheDiversityPolicies contextRef="ctx1" id="fact1302" xml:lang="en">Diversity  In pursuit of fostering an inclusive and equitable workplace  environment, BioPortoâs commitment to diversity remains steadfast  BioPortoâs Diversity Policy  Grounded in our core values of equality, respect, and integrity  and to support our continued work regarding diversity in 2026  BioPortoâs Board of Directors has adopted the following Policy:  âBioPorto is committed to fostering a diverse, inclusive and  equitable workplace across all entities in the Group. We believe  that diversity of gender, age, nationality, cultural background,  educational and professional experience, perspectives and  skills strengthens decisionmaking, promotes innovation and  supports longterm value creation in a highly regulated and  knowledgedriven biotech environment.  BioPorto is committed to ensuring equal opportunities for all  employees and applicants and does not tolerate discrimination  based on, inter alia, gender, gender identity or expression,  age, nationality, ethnicity, religion or belief, sexual orientation,  disability or other characteristics.  Employees shall be recognized and evaluated based on  competence, performance and potential, and we believe that  individuals should be recognized because of, not despite,  their diversity.  Diversity at Management and Board Level  BioPorto recognizes that diversity at leadership level is  essential to sound governance and eï¬ective oversight. The  Company therefore aims to promote balanced representation  and diversity at all management levels, including Executive  Management and the Board of Directors.  The Board of Directors is responsible for setting the overall  framework and ambition for diversity at leadership level and for  ensuring that diversity considerations form an integral part of:  ⢠Board composition, succession planning and nomination  processes  ⢠Executive appointment and development decisions  ⢠Talent, leadership and succession pipelines within the  Group  BioPorto has established measurable diversity targets for the  Board of Directors, which are disclosed in the Annual Report,  page 38. Progress against these targets is reviewed regularly  and reported transparently.  Governance, Responsibilities and Review  The Board of Directors annually:  ⢠Reviews the Companyâs diversity policy and its relevance  ⢠Assesses progress against the Companyâs diversity  ambitions and disclosed targets  ⢠Evaluates whether existing initiatives and processes  support suï¬cient diversity at management levels  Executive Management is responsible for implementing the  diversity policy through recruitment, talent management,  leadership development and workplace practices, supported  by Group HR.  This policy is reviewed at least annually and updated as required  to reï¬ect changes in legislation, governance requirements or  business priorities."  Central to our commitment is the principle that all employees  should be valued and recognized for their unique perspectives,  talents, and contributions. We reject the notion of "ï¬tting in" and  instead, champion a culture where every voice is heard, every  perspective is respected, and every individual is empowered  to thrive. As part of our ongoing eï¬orts, BioPorto's Board of  Directors diligently reviews and evaluates our diversity initiatives  annually, reaï¬rming our dedication to fostering an inclusive  workplace where diversity is not just a goal but a lived reality.  Diversity in the BioPorto Group  In 2025, we noticed changes in our workforce composition  that aï¬ected both the gender-balance as well as the diversity  landscape. The proportion of male employees decreased from  46% to 41%. Additionally, the representation of non-Danish  employees decreased from 69% to 63%. We remain committed  to fostering a workplace where individuals from diverse  backgrounds can thrive, make meaningfully contributions,  and collectively drive our shared success.  Dec 31, 2025 BioPorto  Non-  Group  Female  Male  Danish  All Employees (46 persons)  59%  41%  63%  Executive Management  33%  67%  0%  (3 persons)  BioPorto A/S Board of Directors  25%  75%  50%  (4 persons)  Diversity in the Board of Directors of BioPorto A/S  Diversity in the composition of the Board is sought, with a  reasonable age composition, several nationalities, and an  equal gender ratio. The Board currently has four members,  of which three are male and one is female.  BioPorto currently meets the Danish Business Authority's re-  quirement for an equal gender ratio. In 2025, the composition  Board of Directors  2023  2024  2025  2026  2027  Number of Board  5 6 4 Members  Underrepresented  20%  17%  25%  gender in %  Target date  2027  2027  2027  Target number in %  40%  40%  40%  of the Companyâs Board of Directors changed as three Board  Members stepped down and two new Board Members were  elected at the Annual General Assembly. Following a thorough  candidate selection process with a strong emphasis on gender  diversity, the highly qualiï¬ed candidates Jens Due Olsen and  Donna Haire were presented to the AGM for election.  However, the company has decided to maintain its goal  that by 2027, at least 40% of the Board of Directors will be  comprised of the underrepresented gender, achieving equal  representation according to applicable law. This commitment  underscores our belief in promoting gender equality without  compromising the selection of the most qualiï¬ed individuals  for these critical roles. This target is not intended to detract  from other competency requirements in the nomination of  members to the Management team of the Company.  Furthermore, the representation of non-Danish members on  the Board is 50%, highlighting the Companyâs dedication to  integrating global perspectives and insights. This composition  ensures a broader range of viewpoints at the highest levels  of governance, strengthening strategic decision-making and  alignment with international best practices.  As of 31 December 2025, the following information applies to  the Board of Directors.  The Nomination & Remuneration Committee has a policy  for evaluating candidates of both genders for vacant Board  positions. For future vacant Board positions, the Nomination &  Remuneration committee will continue to evaluate candidates  of both genders.  Executive Management and Other Layers of Management  at BioPorto A/S  The Company has not set a target for the unrepresented  gender in the Executive Management and other layers of  the Management team, as the Companyâs size is below the  minimum thresholds of 50 employees or more cf. guidelines  from the Danish Business Authority, section 4.1.2. The  Company has adopted a general Diversity Policy cf. above,  but the Company is below the threshold of 50 employees  or more cf. guidelines from the Danish Business Authority,  section 4.2 and accordingly not obligated to adopt a Policy.  As of 31 December 2025, and as of the date of this Annual  Report the following information applies to the Executive  Management.  Executive  Management  2023  2024  2025  2026  2027  Number of Members  1 3 3 Underrepresented  0% /  33%  33%  gender in %  100%  Target date  N/A  N/A  N/A  Target number in %  N/A  N/A  N/A  </mrv:StatementOfTheDiversityPolicies>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" id="fact1900" xml:lang="en">The Board of Directors and Executive Management  have today considered and approved the Annual  Report of BioPorto Group and BioProto A/S for the  period January 1 to December 31, 2025.  Statement by the Board of  Directors and Management  The consolidated ï¬nancial statements have been prepared  in accordance IFRS Accounting Standards as adopted by the  EU and additional requirements for listed entities in Denmark.  The Parent Company Financial Statements are 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 ï¬nancial position at December 31, 2025, of the Group  and the Parent Company and of the results of the Group and  Parent Company operations and consolidated cash ï¬ows for  the ï¬nancial year January 1 to December 31, 2025.  In our opinion, Managementâs commentary is prepared in  accordance with relevant laws and regulations, and includes a  fair review of the development in the operations and ï¬nancial  circumstances of the Group and the Parent Company, of the  results for the year, and of the ï¬nancial position of the Group  and the Parent Company in general, as well as a description of  the principal risks and uncertainties pertaining to the Group  and the Parent Company.  In our opinion, the Annual Report of the Group and the Parent  Company for the ï¬nancial year January 1 to December 31,  2025, identiï¬ed as BIOPORTO-2025-12-31-1-en.zip, has been  prepared, in all material respects, in compliance with the ESEF  Regulation.  We recommend the adoption of the Annual Report at the  Annual General Meeting.  </sob:StatementByExecutiveAndSupervisoryBoards>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx29" id="fact2377" xml:lang="en">Carsten Buhl</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx29" id="fact2378" xml:lang="en">Chief Executive Oï¬cer</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx30" id="fact2379" xml:lang="en">Niels Høy Nielsen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx30" id="fact2380" xml:lang="en">Chief Financial Oï¬cer</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx31" id="fact2381" xml:lang="en">Gry Husby Larsen</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
<cmn:TitleOfMemberOfExecutiveBoard contextRef="ctx31" id="fact2382" xml:lang="en">Chief Legal Oï¬cer</cmn:TitleOfMemberOfExecutiveBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx32" id="fact2383" xml:lang="en">Jens Due Olsen</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx32" id="fact2384" xml:lang="en">Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx33" id="fact2385" xml:lang="en">Henrik Juuel</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx33" id="fact2386" xml:lang="en">Vice Chair</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx34" id="fact2387" xml:lang="en">Mats Thorén</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx34" id="fact2388" xml:lang="en">Member</cmn:TitleOfMemberOfSupervisoryBoard>
<cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx35" id="fact2389" xml:lang="en">Donna Haire</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
<cmn:TitleOfMemberOfSupervisoryBoard contextRef="ctx35" id="fact2390" xml:lang="en">Member</cmn:TitleOfMemberOfSupervisoryBoard>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" id="fact1944" xml:lang="en">Independent Auditor's Report Report on the consolidated ï¬nancial statements and the parent ï¬nancial statements</arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1947" xml:lang="en">To the shareholders of BioPorto A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1948" xml:lang="en">Opinion  We have audited the consolidated ï¬nancial statements and  the parent ï¬nancial statements of BioPorto A/S for  the ï¬nancial year 01.01.2025 - 31.12.2025, which comprise  the income statement, balance sheet, statement of changes  in equity and notes, including material accounting policy  information, for the Group as well as the Parent, and the  statement of comprehensive income and the cash ï¬ow  statement of the Group. The consolidated ï¬nancial statements  are prepared in accordance with IFRS Accounting Standards  as adopted by the EU and additional disclosure requirements  for listed entities in Denmark, and the parent ï¬nancial  statements are prepared in accordance with the Danish  Financial Statements Act.  In our opinion, the consolidated ï¬nancial statements give  a true and fair view of the Groupâs ï¬nancial position at  31.12.2025, and of the results of its operations and cash ï¬ows  for the ï¬nancial year 01.01.2025 - 31.12.2025 in accordance  with IFRS Accounting Standards as adopted by the EU and  additional disclosure requirements for listed entities in  Denmark.  Furthermore, in our opinion, the parent ï¬nancial statements  give a true and fair view of the Parentâs ï¬nancial position at  31.12.2025, and of the results of its operations for the ï¬nancial  year 01.01.2025 - 31.12.2025 in accordance with the Danish  Financial Statements Act.  Our opinion is consistent with our audit book comments  issued to the Audit Committee and the Board of Directors.  </arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" id="fact2002" 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 consolidated  ï¬nancial statements and the parent ï¬nancial statements"  section of this auditorâs report. 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), as applicable to  audits of ï¬nancial statements of public interest entities, and  the additional ethical requirements applicable in Denmark  to audits of ï¬nancial statements of public interest entities.  We have also fulï¬lled our other ethical responsibilities in  accordance with these requirements and the IESBA Code. We  believe that the audit evidence we have obtained is suï¬cient  and appropriate to provide a basis for our opinion.  To the best of our knowledge and belief, we have not provided  any prohibited non-audit services as referred to in Article 5(1)  of Regulation (EU) No 537/2014.  We were appointed auditors of BioPorto A/S for the ï¬rst  time on 23.11.2022 for the ï¬nancial year 2022. We have been  reappointed annually by decision of the general meeting for  a total contiguous engagement period of 4 years up to and  including the ï¬nancial year 2025.  </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" id="fact2043" xml:lang="en">Key audit matters  We have determined that there are no key audit matters to  communicate in our report.  </arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact2046" xml:lang="en">Statement on the management commentary  Management is responsible for the management commentary.  Our opinion on the consolidated ï¬nancial statements and the  parent ï¬nancial statements does not cover the management  commentary, and we do not express any form of assurance  conclusion thereon.  In connection with our audit of the consolidated ï¬nancial  statements and the parent ï¬nancial statements, our  responsibility is to read the management commentary and,  in doing so, consider whether the management commentary  is materially inconsistent with the consolidated ï¬nancial  statements and the parent ï¬nancial statements or our  knowledge obtained in the audit or otherwise appears to be  materially misstated.  Moreover, it is our responsibility to consider whether the  management commentary provides the information required  by relevant law and regulations.  Based on the work we have performed, we conclude that  the management commentary is in accordance with the  consolidated ï¬nancial statements and the parent ï¬nancial  statements and has been prepared in accordance with the  requirements of the relevant law and regulations. We did  not identify any material misstatement of the management  commentary.  </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" id="fact2126" xml:lang="en">Auditor's responsibilities for the audit of the consolidated  ï¬nancial statements and the parent ï¬nancial statements  Our objectives are to obtain reasonable assurance about  whether the consolidated ï¬nancial statements and the  parent ï¬nancial 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 inï¬uence the economic decisions of users taken  on the basis of these consolidated ï¬nancial statements and  these parent ï¬nancial statements.  As part of an audit conducted 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 consolidated ï¬nancial statements and the parent  ï¬nancial statements, whether due to fraud or error,  design and perform audit procedures responsive to those  risks, and obtain audit evidence that is suï¬cient 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 eï¬ectiveness  of the Groupâs and the Parentâs 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 in preparing  the consolidated ï¬nancial statements and the parent  ï¬nancial statements, and, based on the audit evidence  obtained, whether a material uncertainty exists related to  events or conditions that may cast signiï¬cant doubt on  the Group's and the Parentâs 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 consolidated ï¬nancial  statements and the parent ï¬nancial 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 and the Entity  to cease to continue as a going concern.  ⢠Evaluate the overall presentation, structure and content  of the consolidated ï¬nancial statements and the parent  ï¬nancial statements, including the disclosures in the notes,  and whether the consolidated ï¬nancial statements and  the parent ï¬nancial statements represent the underlying  transactions and events in a manner that gives a true  and fair view.  ⢠Plan and perform the group audit to obtain suï¬cient  appropriate audit evidence regarding the ï¬nancial  information of the entities or business units within the  group as a basis for forming an opinion on the consolidated  ï¬nancial statements and the parent ï¬nancial statements.  We are responsible for the direction, supervision and  review of the audit work performed for purposes 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 signiï¬cant audit ï¬ndings, including  any signiï¬cant deï¬ciencies 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, safeguards put in place and measures taken  to eliminate threats.  From the matters communicated with those charged with  governance, we determine those matters that were of  most signiï¬cance in the audit of the consolidated ï¬nancial  statements and the parent ï¬nancial 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:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" id="fact2086" xml:lang="en">Management's responsibilities for the consolidated ï¬nancial  statements and the parent ï¬nancial statements  Management is responsible for the preparation of consolidated  ï¬nancial statements that give a true and fair view in accordance  with IFRS Accounting Standards as adopted by the EU  and additional disclosure requirements for listed entities  in Denmark as well as the preparation of parent ï¬nancial  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 consolidated ï¬nancial statements and parent  ï¬nancial statements that are free from material misstatement,  whether due to fraud or error.  In preparing the consolidated ï¬nancial statements and the  parent ï¬nancial statements, Management is responsible for  assessing the Groupâs and the Parentâs ability to continue as  a going concern, for disclosing, as applicable, matters related  to going concern, and for using the going concern basis of  accounting in preparing the consolidated ï¬nancial statements  and the parent ï¬nancial statements unless Management  either intends to liquidate the Group or the Entity or to cease  operations, or has no realistic alternative but to do so.  </arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:AuditorsReportOnXbrlTagging contextRef="ctx1" id="fact2272" xml:lang="en">Report on compliance with the ESEF Regulation  As part of our audit of the consolidated ï¬nancial statements  and the parent ï¬nancial statements of BioPorto A/S we  performed procedures to express an opinion on whether the  annual report for the ï¬nancial year 01.01.2025 - 31.12.2025,  with the ï¬le name BIOPORTO-2025-12-31-1-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 ï¬nancial  statements including notes.  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 ï¬nancial information required to be tagged using  judgement where necessary;  ⢠Ensuring consistency between iXBRL tagged data and the  consolidated ï¬nancial 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 ï¬nancial statements including notes;  ⢠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 identiï¬ed;  ⢠Evaluating the use of anchoring of extension elements  to elements in the ESEF taxonomy; and  ⢠Reconciling the iXBRL tagged data with the audited  consolidated ï¬nancial statements.  In our opinion, the annual report of BioPorto A/S for the  ï¬nancial year 01.01.2025 - 31.12.2025, with the ï¬le name  BIOPORTO-2025-12-31-1-en.zip, is prepared, in all material  respects, in compliance with the ESEF Regulation.  </arr:AuditorsReportOnXbrlTagging>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" id="fact2359" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1" id="fact2360">2026-03-26</arr:SignatureOfAuditorsDate>
<cmn:NameOfAuditFirm contextRef="ctx38" id="fact2401" xml:lang="en">Deloitte Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:NameOfAuditFirm contextRef="ctx37" id="fact2391" xml:lang="en">Deloitte Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx38" id="fact2400">33963556</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx37" id="fact2393">33963556</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx37" id="fact2394" xml:lang="en">KÃ¥re Kansonen Valtersdorf</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx37" id="fact2395" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx37" id="fact2396" xml:lang="en">mne34490</cmn:IdentificationNumberOfAuditor>
<cmn:NameAndSurnameOfAuditor contextRef="ctx38" id="fact2397" xml:lang="en">Lars Hansen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx38" id="fact2398" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx38" id="fact2399" xml:lang="en">mne24828</cmn:IdentificationNumberOfAuditor>
</xbrli:xbrl>