40296638 2023-10-01 2024-09-30 40296638 2022-10-01 2023-09-30 40296638 2024-09-30 40296638 2023-09-30 40296638 2022-09-30 40296638 2023-09-30 ifrs-full:IssuedCapitalMember 40296638 2023-09-30 ifrs-full:OtherReservesMember 40296638 2023-09-30 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 40296638 2023-09-30 ifrs-full:ReserveOfCashFlowHedgesMember 40296638 2023-09-30 ifrs-full:RetainedEarningsMember 40296638 2023-09-30 ifrs-full:EquityAttributableToOwnersOfParentMember 40296638 2023-09-30 ifrs-full:NoncontrollingInterestsMember 40296638 2023-10-01 2024-09-30 ifrs-full:IssuedCapitalMember 40296638 2023-10-01 2024-09-30 ifrs-full:OtherReservesMember 40296638 2023-10-01 2024-09-30 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 40296638 2023-10-01 2024-09-30 ifrs-full:ReserveOfCashFlowHedgesMember 40296638 2023-10-01 2024-09-30 ifrs-full:RetainedEarningsMember 40296638 2023-10-01 2024-09-30 ifrs-full:EquityAttributableToOwnersOfParentMember 40296638 2023-10-01 2024-09-30 ifrs-full:NoncontrollingInterestsMember 40296638 2024-09-30 ifrs-full:IssuedCapitalMember 40296638 2024-09-30 ifrs-full:OtherReservesMember 40296638 2024-09-30 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 40296638 2024-09-30 ifrs-full:ReserveOfCashFlowHedgesMember 40296638 2024-09-30 ifrs-full:RetainedEarningsMember 40296638 2024-09-30 ifrs-full:EquityAttributableToOwnersOfParentMember 40296638 2024-09-30 ifrs-full:NoncontrollingInterestsMember 40296638 2022-09-30 ifrs-full:IssuedCapitalMember 40296638 2022-09-30 ifrs-full:OtherReservesMember 40296638 2022-09-30 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 40296638 2022-09-30 ifrs-full:ReserveOfCashFlowHedgesMember 40296638 2022-09-30 ifrs-full:RetainedEarningsMember 40296638 2022-09-30 ifrs-full:EquityAttributableToOwnersOfParentMember 40296638 2022-09-30 ifrs-full:NoncontrollingInterestsMember 40296638 2022-10-01 2023-09-30 ifrs-full:IssuedCapitalMember 40296638 2022-10-01 2023-09-30 ifrs-full:OtherReservesMember 40296638 2022-10-01 2023-09-30 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 40296638 2022-10-01 2023-09-30 ifrs-full:ReserveOfCashFlowHedgesMember 40296638 2022-10-01 2023-09-30 ifrs-full:RetainedEarningsMember 40296638 2022-10-01 2023-09-30 ifrs-full:EquityAttributableToOwnersOfParentMember 40296638 2022-10-01 2023-09-30 ifrs-full:NoncontrollingInterestsMember iso4217:EUR WS Audiology is a global leader in the hearing aid industry. We help millions of people regain and enjoy the miracle of hearing by designing and manufacturing innovative hearing devices and solutions. We improve people's health, well-being and quality of life by striving to unlock human potential by making wonderful sound part of everyone's life.Through our global customer network of thousands of hearing care professionals and our consumer-facing businesses, we help raise awareness of hearing loss and facilitate access to professional care. WS Audiology Denmark 2637000000 2465000000 1141000000 1025000000 1496000000 1440000000 218000000 114000000 2298000000 1150000000 3000000 4000000 -1017000000 180000000 51000000 99000000 464000000 333000000 -24000000 78000000 -1454000000 24000000 -257000000 29000000 -1197000000 -5000000 8000000 6000000 -1205000000 -11000000 -1197000000 -5000000 2000000 2000000 1000000 1000000 38000000 88000000 -24000000 36000000 -14000000 -15000000 2000000 -56000000 -45000000 -92000000 -1242000000 -97000000 5000000 3000000 -1247000000 -100000000 3586000000 3607000000 420000000 1722000000 177000000 182000000 206000000 196000000 6000000 5000000 52000000 42000000 3000000 3000000 57000000 57000000 34000000 48000000 4541000000 5862000000 223000000 206000000 316000000 301000000 12000000 15000000 16000000 16000000 84000000 147000000 96000000 114000000 747000000 799000000 5288000000 6661000000 111000000 100000000 2657000000 2206000000 -1958000000 -754000000 810000000 1552000000 28000000 42000000 838000000 1594000000 3316000000 3668000000 181000000 173000000 17000000 15000000 50000000 36000000 11000000 312000000 82000000 85000000 3657000000 4289000000 88000000 56000000 45000000 43000000 223000000 252000000 28000000 25000000 69000000 78000000 340000000 324000000 793000000 778000000 5288000000 6661000000 -1197000000 -5000000 1538000000 300000000 0 -1000000 -257000000 29000000 413000000 234000000 -1000000 1000000 -26000000 -88000000 470000000 472000000 -17000000 -5000000 -15000000 4000000 -29000000 34000000 1000000 -4000000 -5000000 -37000000 11000000 2000000 416000000 466000000 12000000 11000000 33000000 18000000 395000000 459000000 -2000000 9000000 205000000 216000000 0 1000000 15000000 8000000 -188000000 -218000000 207000000 241000000 500000000 100000000 51000000 0 3864000000 70000000 4175000000 142000000 -19000000 -4000000 286000000 211000000 46000000 49000000 -3000000 -3000000 -216000000 -239000000 -9000000 2000000 114000000 124000000 -9000000 -12000000 96000000 114000000 100000000 2146000000 26000000 34000000 -754000000 1552000000 42000000 1594000000 0 0 0 0 -1205000000 -1205000000 8000000 -1197000000 0 0 0 0 2000000 2000000 0 2000000 0 0 0 -62000000 0 -62000000 0 -62000000 0 0 5000000 0 0 5000000 -3000000 2000000 0 0 1000000 -15000000 1000000 -13000000 0 -13000000 0 0 4000000 -47000000 -1204000000 -1247000000 5000000 -1242000000 11000000 489000000 0 0 0 500000000 0 500000000 0 5000000 0 0 0 5000000 0 5000000 0 0 0 0 0 0 5000000 5000000 0 0 0 0 0 0 -14000000 -14000000 111000000 2640000000 30000000 -13000000 -1958000000 810000000 28000000 838000000 100000000 2032000000 77000000 73000000 -744000000 1538000000 55000000 1593000000 0 0 0 0 -11000000 -11000000 6000000 -5000000 0 0 0 0 2000000 2000000 0 2000000 0 0 0 -52000000 0 -52000000 0 -52000000 0 0 -53000000 0 0 -53000000 -3000000 -56000000 0 0 -2000000 -13000000 1000000 -14000000 0 -14000000 0 0 -51000000 -39000000 -10000000 -100000000 3000000 -97000000 100000000 0 0 0 100000000 0 100000000 0 14000000 0 0 14000000 -12000000 2000000 0 0 0 0 0 0 1000000 1000000 0 0 0 0 0 0 -3000000 -3000000 100000000 2146000000 26000000 34000000 -754000000 1552000000 42000000 1594000000 WS Audiology A/S A/S <span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">Adoption of new<span class="_ _2"/> and amended IFRS</span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">In t<span class="_ _0"/>he c<span class="_ _0"/>urr<span class="_ _0"/>en<span class="_ _0"/>t yea<span class="_ _0"/>r<span class="_ _2"/>, th<span class="_ _0"/>e Gr<span class="_ _0"/>ou<span class="_ _0"/>p has a<span class="_ _0"/>pp<span class="_ _0"/>lie<span class="_ _0"/>d th<span class="_ _0"/>e </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">am<span class="_ _0"/>en<span class="_ _0"/>dme<span class="_ _0"/>nt<span class="_ _0"/>s to I<span class="_ _0"/>FR<span class="_ _0"/>S A<span class="_ _0"/>cco<span class="_ _0"/>un<span class="_ _0"/>tin<span class="_ _0"/>g St<span class="_ _0"/>an<span class="_ _0"/>da<span class="_ _0"/>rds a<span class="_ _0"/>nd </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">In<span class="_ _0"/>ter<span class="_ _0"/>pr<span class="_ _0"/>et<span class="_ _0"/>a<span class="_ _0"/>tio<span class="_ _0"/>ns i<span class="_ _0"/>ss<span class="_ _0"/>ue<span class="_ _0"/>d by t<span class="_ _0"/>he I<span class="_ _0"/>A<span class="_ _6"/>SB a<span class="_ _0"/>nd IF<span class="_ _0"/>R<span class="_ _0"/>Ss </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">en<span class="_ _0"/>do<span class="_ _0"/>rs<span class="_ _0"/>ed b<span class="_ _0"/>y th<span class="_ _0"/>e Eur<span class="_ _0"/>op<span class="_ _0"/>ean U<span class="_ _0"/>nio<span class="_ _0"/>n ef<span class="_ _6"/>fe<span class="_ _0"/>c<span class="_ _0"/>t<span class="_ _0"/>iv<span class="_ _0"/>e for </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">an<span class="_ _0"/>nua<span class="_ _0"/>l pe<span class="_ _0"/>ri<span class="_ _0"/>od<span class="_ _0"/>s be<span class="_ _0"/>gin<span class="_ _0"/>nin<span class="_ _0"/>g on o<span class="_ _0"/>r af<span class="_ _6"/>te<span class="_ _0"/>r 1 Oc<span class="_ _0"/>t<span class="_ _0"/>ob<span class="_ _0"/>er </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">202<span class="_ _0"/>3. T<span class="_ _0"/>h<span class="_ _0"/>e ad<span class="_ _0"/>opt<span class="_ _0"/>io<span class="_ _0"/>n ha<span class="_ _0"/>s not h<span class="_ _0"/>ad a<span class="_ _0"/>ny ma<span class="_ _0"/>ter<span class="_ _0"/>ia<span class="_ _0"/>l </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">impact on the d<span class="_ _2"/>isclosures or<span class="_ _2"/> on the amou<span class="_ _2"/>nts </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">repor<span class="_ _0"/>ted in<span class="_ _2"/> these financial statements. Fur<span class="_ _0"/>ther<span class="_ _2"/><span class="ls2 ws2">-</span></span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">mo<span class="_ _0"/>re, M<span class="_ _0"/>an<span class="_ _0"/>age<span class="_ _0"/>me<span class="_ _0"/>nt d<span class="_ _0"/>oe<span class="_ _0"/>s not a<span class="_ _0"/>nt<span class="_ _0"/>ic<span class="_ _0"/>ipa<span class="_ _0"/>te a<span class="_ _0"/>ny </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">si<span class="_ _0"/>gni<span class="_ _0"/>f<span class="_ _0"/>ic<span class="_ _0"/>an<span class="_ _0"/>t im<span class="_ _0"/>pa<span class="_ _0"/>c<span class="_ _0"/>t on f<span class="_ _0"/>ut<span class="_ _0"/>ur<span class="_ _0"/>e pe<span class="_ _0"/>ri<span class="_ _0"/>od<span class="_ _0"/>s fr<span class="_ _0"/>om th<span class="_ _0"/>e </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">adoption of<span class="_ _2"/> these amendments.</span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">Man<span class="_ _0"/>ag<span class="_ _0"/>em<span class="_ _0"/>en<span class="_ _0"/>t has a<span class="_ _0"/>ss<span class="_ _0"/>es<span class="_ _0"/>se<span class="_ _0"/>d th<span class="_ _0"/>e im<span class="_ _0"/>pa<span class="_ _0"/>c<span class="_ _0"/>t of n<span class="_ _0"/>ew or </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">amended acc<span class="_ _2"/>ounting standards and int<span class="_ _2"/>erpret<span class="_ _0"/>a<span class="ls2 ws2">-</span></span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">ti<span class="_ _0"/>on<span class="_ _0"/>s (IF<span class="_ _0"/>R<span class="_ _0"/>Ss) is<span class="_ _0"/>sue<span class="_ _0"/>d by t<span class="_ _0"/>he I<span class="_ _0"/>A<span class="_ _6"/>SB t<span class="_ _0"/>ha<span class="_ _0"/>t has n<span class="_ _0"/>ot ye<span class="_ _0"/>t </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">be<span class="_ _0"/>com<span class="_ _0"/>e ef<span class="_ _6"/>fe<span class="_ _0"/>c<span class="_ _0"/>t<span class="_ _0"/>iv<span class="_ _0"/>e. At t<span class="_ _0"/>he d<span class="_ _0"/>ate o<span class="_ _0"/>f au<span class="_ _0"/>th<span class="_ _0"/>or<span class="_ _0"/>iz<span class="_ _0"/>at<span class="_ _0"/>ion </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">of t<span class="_ _0"/>he<span class="_ _0"/>se f<span class="_ _0"/>i<span class="_ _0"/>nan<span class="_ _0"/>cia<span class="_ _0"/>l s<span class="_ _0"/>ta<span class="_ _0"/>te<span class="_ _0"/>me<span class="_ _0"/>nt<span class="_ _0"/>s<span class="_ _0"/>, th<span class="_ _0"/>e Gr<span class="_ _0"/>oup h<span class="_ _0"/>as n<span class="_ _0"/>ot </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">ap<span class="_ _0"/>pli<span class="_ _0"/>ed t<span class="_ _0"/>he<span class="_ _0"/>se n<span class="_ _0"/>ew a<span class="_ _0"/>nd re<span class="_ _0"/>v<span class="_ _0"/>is<span class="_ _0"/>ed IF<span class="_ _0"/>R<span class="_ _0"/>S Ac<span class="_ _0"/>cou<span class="_ _0"/>nt<span class="_ _0"/>in<span class="_ _0"/>g </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">St<span class="_ _0"/>an<span class="_ _0"/>dar<span class="_ _0"/>ds t<span class="_ _0"/>ha<span class="_ _0"/>t hav<span class="_ _0"/>e be<span class="_ _0"/>en i<span class="_ _0"/>ssu<span class="_ _0"/>ed b<span class="_ _0"/>ut a<span class="_ _0"/>re n<span class="_ _0"/>ot ye<span class="_ _0"/>t </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">ef<span class="_ _6"/>fe<span class="_ _0"/>c<span class="_ _0"/>ti<span class="_ _0"/>v<span class="_ _0"/>e and M<span class="_ _0"/>ana<span class="_ _0"/>ge<span class="_ _0"/>me<span class="_ _0"/>nt d<span class="_ _0"/>oe<span class="_ _0"/>s not e<span class="_ _0"/>x<span class="_ _0"/>pe<span class="_ _0"/>c<span class="_ _0"/>t tha<span class="_ _0"/>t </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">th<span class="_ _0"/>e ad<span class="_ _0"/>op<span class="_ _0"/>tio<span class="_ _0"/>n of t<span class="_ _0"/>he s<span class="_ _0"/>t<span class="_ _0"/>an<span class="_ _0"/>dar<span class="_ _0"/>ds w<span class="_ _0"/>il<span class="_ _0"/>l hav<span class="_ _0"/>e a mat<span class="_ _0"/>er<span class="_ _0"/>ial </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">im<span class="_ _0"/>pac<span class="_ _6"/>t on t<span class="_ _0"/>he f<span class="_ _0"/>i<span class="_ _0"/>nan<span class="_ _0"/>ci<span class="_ _0"/>al s<span class="_ _0"/>t<span class="_ _0"/>ate<span class="_ _0"/>me<span class="_ _0"/>nt<span class="_ _0"/>s of t<span class="_ _0"/>he G<span class="_ _0"/>ro<span class="_ _0"/>up </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">in f<span class="_ _0"/>ut<span class="_ _0"/>ur<span class="_ _0"/>e pe<span class="_ _0"/>ri<span class="_ _0"/>od<span class="_ _0"/>s, e<span class="_ _0"/>xce<span class="_ _0"/>pt f<span class="_ _0"/>or IF<span class="_ _0"/>R<span class="_ _0"/>S 18 Pres<span class="_ _0"/>en<span class="_ _0"/>t<span class="_ _0"/>at<span class="_ _0"/>io<span class="_ _0"/>n </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">and Disclosures in Financial<span class="_ _2"/> Statem<span class="_ _0"/>ents.</span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">IFRS 18 P<span class="_ _2"/>resent<span class="_ _0"/>ation and<span class="_ _2"/> Disclosures <span class="ls2 ws2"> </span></span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">in Financial Statements</span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">IF<span class="_ _0"/>R<span class="_ _0"/>S 18 repl<span class="_ _0"/>ace<span class="_ _0"/>s I<span class="_ _0"/>A<span class="_ _0"/>S 1 P<span class="_ _0"/>re<span class="_ _0"/>se<span class="_ _0"/>nt<span class="_ _0"/>at<span class="_ _0"/>io<span class="_ _0"/>n of F<span class="_ _0"/>ina<span class="_ _0"/>nci<span class="_ _0"/>al </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">Statements and introduces<span class="_ _2"/> new requirements t<span class="_ _2"/>o:<span class="_ _2"/> </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">• <span class="_"> </span> <span class="_ _60"/>present spec<span class="_ _2"/>if<span class="_ _0"/>ied cat<span class="_ _2"/>egories and<span class="_ _2"/> defined subt<span class="_ _2"/>o<span class="_ _0"/><span class="ls2 ws2">-</span></span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">t<span class="_ _0"/>als i<span class="_ _0"/>n th<span class="_ _0"/>e s<span class="_ _0"/>ta<span class="_ _0"/>te<span class="_ _0"/>me<span class="_ _0"/>nt of p<span class="_ _0"/>ro<span class="_ _0"/>f<span class="_ _0"/>it o<span class="_ _0"/>r lo<span class="_ _0"/>ss</span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">• <span class="_"> </span> <span class="_ _60"/>provide disclosures on m<span class="_ _2"/>anagement-def<span class="_ _0"/>ined </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">pe<span class="_ _0"/>r<span class="_ _0"/>fo<span class="_ _0"/>r<span class="_ _0"/>man<span class="_ _0"/>ce me<span class="_ _0"/>as<span class="_ _0"/>ure<span class="_ _0"/>s (MPMs) in t<span class="_ _0"/>he n<span class="_ _0"/>ote<span class="_ _0"/>s to </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">the financial statements</span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">• <span class="_ _f"> </span> <span class="_ _60"/>imp<span class="_ _0"/>ro<span class="_ _0"/>ve ag<span class="_ _0"/>gr<span class="_ _0"/>ega<span class="_ _0"/>ti<span class="_ _0"/>on a<span class="_ _0"/>nd di<span class="_ _0"/>s<span class="_ _0"/>ag<span class="_ _0"/>gre<span class="_ _0"/>ga<span class="_ _0"/>tio<span class="_ _0"/>n. </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">A<span class="_ _0"/>n ent<span class="_ _0"/>i<span class="_ _0"/>t<span class="_ _0"/>y is r<span class="_ _0"/>eq<span class="_ _0"/>uir<span class="_ _0"/>ed to a<span class="_ _0"/>pp<span class="_ _0"/>ly I<span class="_ _0"/>FR<span class="_ _0"/>S 18 fo<span class="_ _0"/>r ann<span class="_ _0"/>ua<span class="_ _0"/>l </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">re<span class="_ _0"/>po<span class="_ _0"/>r<span class="_ _0"/>ti<span class="_ _0"/>ng p<span class="_ _0"/>er<span class="_ _0"/>io<span class="_ _0"/>ds b<span class="_ _0"/>eg<span class="_ _0"/>inn<span class="_ _0"/>in<span class="_ _0"/>g on or a<span class="_ _0"/>f<span class="_ _0"/>t<span class="_ _0"/>er 1 Ja<span class="_ _0"/>nu<span class="_ _0"/>ar<span class="_ _0"/>y </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">202<span class="_ _0"/>7<span class="_ _2"/>, wi<span class="_ _0"/>th ea<span class="_ _0"/>rl<span class="_ _0"/>ie<span class="_ _0"/>r app<span class="_ _0"/>li<span class="_ _0"/>ca<span class="_ _0"/>ti<span class="_ _0"/>on p<span class="_ _0"/>er<span class="_ _0"/>mi<span class="_ _0"/>t<span class="_ _0"/>te<span class="_ _0"/>d. I<span class="_ _0"/>FR<span class="_ _0"/>S 18 </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">requir<span class="_ _2"/>es retrospective ap<span class="_ _2"/>plication with<span class="_ _2"/> specific </span><span xmlns="http://www.w3.org/1999/xhtml" style="display:inherit;clear:left;">transition provisions<span class="_ _0"/>.</span> Nymøllevej 6, 3540 Lynge Denmark