Notes for P&L

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Note 10 Development expenditure

The Group’s expenses for technology development and patents in 2025 amounted to SEK 22.4 M (89.6) of which SEK 1.0 M (11.8) or 4 percent (13%) was capitalized in the consolidated statement of financial position and the remaining SEK 21.4 M (77.8) was expensed. Following the wind-down of Mobile and PC operations, the Group’s development organization is materially smaller, with R&D resources concentrated on targeted, shorter-cycle projects aligned with available investment funding. As a result, a larger proportion of development expenditure falls below the SEK 1 million capitalization threshold and is expensed as incurred.