Notes for P&L
Note 13 Shareholders’ equity and number of shares
Accounting policy
Earnings per share before and after dilution is calculated as the year’s net profit attributable to equity holders of the Parent Company divided by the average number of outstanding shares. Repurchased shares held in treasury are not included in outstanding shares. Weighted average number of repurchased shares as from when the repurchase was carried out.
In February 2025, Fingerprints carried out a partially guaranteed issue of units consisting of new B-shares and warrants entitling for subscription of B-shares with preferential rights for existing shareholders (the “Rights Issue”). The subscription price was set to SEK 0.48 per Unit and shareholders in Fingerprints received one (1) unit right per each existing share (irrespective of class) held on the record date, of which eleven (11) such unit rights entitled to subscribe for one (1) Unit in the Rights Issue. Each Unit consists of forty-eight (48) B-shares and eight (8) Warrants, each of which entitles to subscription of one (1) new B-share in the Company. 199,824,120 Units, corresponding to approximately 60.0 percent of the Units offered in the Rights Issue, were subscribed for with support of unit rights. In addition, applications to subscribe for 39,908,976 Units without the support of unit rights were received, corresponding to approximately 12.0 percent of the Units offered in the Rights Issue. A total of 239,733,096 Units were thus subscribed for in the Rights Issue, which corresponds to approximately 72.0 percent of the Units offered in the Rights Issue and total issue proceeds of approximately SEK 115.1 million before deduction for transaction costs, entailing that no guarantee commitments will be utilized. In total 239,733,096 Units were issued in the Rights Issue. This entails that 11,507,188,608 new B-shares and 1,917,864,768 Warrants entitling to subscribe for a corresponding number of B-shares were issued.
As the subscription price was below the market price, a fund element has been identified, which means that the comparison figures have been recalculated.
On August 27, 2025, FPC announced that the Board had decided that the record date for the 1:2000 reverse split will be September 4, 2025. As a result of the reverse split, FPC’s B-shares will change its ISIN code. As of September 3, 2025, the B-shares will be traded under the new ISIN code SE0026141665. From this date, the share price will reflect the effect of the reverse split. The Company’s non-listed A-share will as of September 3, 2025, have the ISIN code SE0026141657. Following the reverse split, the total number of shares in the Company decreased from 15,175,375,766 shares (7,875,000 A-shares and 15,167,500,766 B-shares) and 15,246,250,766 votes to 7,587,687 shares (3,937 A-shares and 7,583,750 B-shares) and 7,623,120 votes. Each share has a quota value of SEK 21.353477 after the reverse split.
The company does not report any dilution effect as the Group's result is a loss. The Employee Stock Option Program issued during the year entails a potential dilution effect if fully exercised of 379 384 B shares, i.e., a dilution of 5 percent.
| Before dilution | After dilution | |||
|---|---|---|---|---|
| SEK | 2025 | 2024 | 2025 | 2024 |
| Earnings per share from continuing operations | -9.42 | -188.31 | -9.42 | -188.31 |
| Earnings per share for the period | -8.31 | -278.18 | -8.31 | -278.18 |
Net profit for the year attributable to ordinary shareholders of the Parent Company before dilution, SEK M
| 2025 | 2024 | |
|---|---|---|
| Net profit for the year attributable to equity holders of the Parent Company | -58.60 | -688.26 |
Weighted average number of outstanding shares before and after dilution
| 2025 | 2024 | |
|---|---|---|
| Class A shares at beginning of the year | 3,938 | 3,938 |
| Issued Class A shares during the year | 0 | 0 |
| Total number of Class A shares | 3,938 | 3,938 |
| Class B shares at beginning of the year | 1,830,156 | 290,570 |
| Issued Class B shares during the year | 5,753,594 | 1,539,586 |
| Treasury shares | -1,900 | -1,900 |
| Total number of Class B shares | 7,581,850 | 1,828,256 |
| Total number of outstanding shares | 7,585,788 | 1,832,194 |
| Weighted average number of ordinary shares during the year before and after dilution | 7,050,532 | 1,431,569 |
| Quotient value, SEK per share | 21.35 | 87.07 |
As at December 31, 2025, the total number of shares in the Company amounts to 7,587,687 (of which 3,937 A-shares and 7,583,750 B-shares). The total number of votes in the Company amounts to 7,623,120 (of which 39,370 pertain to the A-shares and 7,583,750 pertain to the B-shares).
The company had 1,900 B shares in treasury at the end of the period. The share capital amounted to SEK 162,023,052 . The figures for the year 2024 have all been recalculated with regard to the consolidation of shares and do not refer to the actual number or nominal value.