Notes for P&L
Note 42 Inventories
Accounting policy
Inventories are measured at the lower of cost and net realizable value. The cost of inventories is measured by applying the first-in, first-out method (FIFO) and includes expenses arising in conjunction with the purchase of inventory items and transportation to their current location and condition. Net realizable value is defined as sales price less expenses for completion and selling expenses.
Estimates and judgments
To determine the net realizable value, individual assessments are required regarding the possibility of disposing of the products
During 2025, the parent company has taken over the inventory value from FPC Singapore. From the fourth quarter of 2025, it has also taken over customer agreements and sales to customers are made from the parent company.
Inventory, Parent company, SEK M
| 2025-12-31 | 31-Dec-24 | |||
|---|---|---|---|---|
| Raw material inventory | 10.9 | - | ||
| Goods in progress | 0.9 | - | ||
| Finished goods | 9.6 | - | ||
| Total | 21.4 | - |