31528615 2025-01-01 2025-12-31 31528615 2025-01-01 2025-12-31 1 31528615 2025-01-01 2025-12-31 2 31528615 2025-01-01 2025-12-31 3 31528615 2025-01-01 2025-12-31 1 31528615 2025-01-01 2025-12-31 1 31528615 2025-01-01 2025-12-31 2 31528615 2024-01-01 2024-12-31 31528615 2025-12-31 31528615 2024-12-31 31528615 2023-12-31 fsa:ContributedCapitalMember 31528615 2023-12-31 fsa:RetainedEarningsMember 31528615 2023-12-31 fsa:ProposedDividendRecognisedInEquityMember 31528615 2023-12-31 31528615 2024-01-01 2024-12-31 fsa:ContributedCapitalMember 31528615 2024-01-01 2024-12-31 fsa:RetainedEarningsMember 31528615 2024-01-01 2024-12-31 fsa:ProposedDividendRecognisedInEquityMember 31528615 2024-12-31 fsa:ContributedCapitalMember 31528615 2024-12-31 fsa:RetainedEarningsMember 31528615 2024-12-31 fsa:ProposedDividendRecognisedInEquityMember 31528615 2024-12-31 31528615 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 31528615 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 31528615 2025-01-01 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember 31528615 2025-12-31 fsa:ContributedCapitalMember 31528615 2025-12-31 fsa:RetainedEarningsMember 31528615 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember 31528615 2024-12-31 fsa:PlantAndMachineryMember 31528615 2024-12-31 fsa:FixturesFittingsToolsAndEquipmentMember 31528615 2024-12-31 fsa:LeaseholdImprovementsMember 31528615 2025-01-01 2025-12-31 fsa:PlantAndMachineryMember 31528615 2025-01-01 2025-12-31 fsa:FixturesFittingsToolsAndEquipmentMember 31528615 2025-01-01 2025-12-31 fsa:LeaseholdImprovementsMember 31528615 2025-12-31 fsa:PlantAndMachineryMember 31528615 2025-12-31 fsa:FixturesFittingsToolsAndEquipmentMember 31528615 2025-12-31 fsa:LeaseholdImprovementsMember 31528615 2024-12-31 fsa:InvestmentsInGroupEnterprisesMember 31528615 2023-12-31 fsa:InvestmentsInGroupEnterprisesMember 31528615 2025-01-01 2025-12-31 fsa:InvestmentsInGroupEnterprisesMember 31528615 2024-01-01 2024-12-31 fsa:InvestmentsInGroupEnterprisesMember 31528615 2025-12-31 fsa:InvestmentsInGroupEnterprisesMember 31528615 2024-12-31 fsa:InvestmentsInGroupEnterprisesMember 31528615 2025-01-01 2025-12-31 1 fsa:SubsidiaryMember 31528615 2025-12-31 fsa:PropertyPlantAndEquipmentMember 31528615 2024-12-31 fsa:PropertyPlantAndEquipmentMember 31528615 2025-12-31 fsa:ProvisionsMember 31528615 2024-12-31 fsa:ProvisionsMember 31528615 2025-12-31 fsa:LiabilitiesOtherThanProvisionsMember 31528615 2024-12-31 fsa:LiabilitiesOtherThanProvisionsMember 31528615 2025-12-31 fsa:InventoriesMember 31528615 2024-12-31 fsa:InventoriesMember 31528615 2025-12-31 fsa:ReceivablesMember 31528615 2024-12-31 fsa:ReceivablesMember iso4217:DKK xbrli:pure Annual report Reporting class C, medium-size enterprise 31528615 Abbott Laboratories A/S Arne Jacobsens Allé 13, 2. DK-2300 Copenhagen S 2024-01-01 2024-12-31 Auditor's report on audited financial statements 2026/06/23 1971-02-04 2025-01-01 2025-12-31 Opinion Basis for Opinion Basis for Opinion true 2026-06-22 Fredrik Björnulfson Abbott Laboratories A/S Arne Jacobsens Allé 13, 2. DK-2600 Copenhagen S 31528615 2026-06-22 Bradley Jay Slater Chairman Fredrik Björnulfson Andreas Almroth Andreas Almroth Managing Director EY Godkendt Revisionspartnerselskab Dirch Passers Allé 36 2000 Frederiksberg Denmark Today, the Board of Directors and the Executive Board have discussed and approved the annual report of Abbott Laboratories A/S for the financial year 1 January 2025 - 31 December 2025. The annual report has been prepared in accordance with the Danish Financial Statements Act. In our opinion, the company financial statements give a true and fair view of the company's financial position at 31 December 2025 and of the results of the company's operations and for the financial year 1 January 2025 - 31 December 2025. Further, in our opinion, the Management's review gives a fair review of the development in the company's operations and financial matters and the results of the company's operations and financial position. We recommend that the annual report be approved at the annual general meeting. Arne Jacobsens Allé 13, 2. Andreas Almroth Managing Director We have audited the financial statements of Abbott Laboratories A/S for the financial year 1 January – 31 December 2025, which comprise income statement, balance sheet, statement of changes in equity and notes, including accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2025 and of the results of the Company's operations for the financial year 1 January – 31 December 2025 in accordance with the Danish Financial Statements Act. We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the "Auditor's responsibilities for the audit of the financial statements" section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants' International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code Management is responsible for the preparation of financial 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 financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Our objectives are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 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 influence the economic decisions of users taken on the basis of the financial statements. As part of an audit conducted in accordance with ISAs and additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks and obtain audit evidence that is sufficient 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 effectiveness of the Company's 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 Management's use of the going concern basis of accounting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial 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 auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern. Evaluate the overall presentation, structure and contents of the financial statements, including the note disclosures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also: Management is responsible for the Management's review. Our opinion on the financial statements does not cover the Management's review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the Management's review and, in doing so, consider whether the Management's review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the Management's review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the Management's review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act. We did not identify any material misstatement of the Management's review. 2026-06-22 EY Godkendt Revisionspartnerselskab 30700228 Anders Roe Eriksen State Authorised Public Accountant mne46667 Ole Sømark mne51497 412831732 350376814 66799196 63564068 14747263 13264396 -51253728 -2228087 63142932 8276415 197808726 262576585 20201276 11454710 74374860 141231928 16.2 18.1 58.6 6.0 37.6 53.8 Financial ratios are calculated in accordance with the Danish Finance Society's guidelines on the calculation of financial ratios, "Recommendations and ratios". Financial highlights are defined and calculated in accordance with "Recommendations & Ratios" issued by the Danish Society of Financial Analysts. The Company’s activities consist of marketing, sale and distribution of, hospital supplies, electronic medical equipment and diagnostics equipment to the hospital and health sector in Denmark, the Faroe Islands and Iceland. Management evaluates that no particular uncertainties are related to recognition and measurement in connection with the presentation of the annual report. The company expects increasing revenue compared to 2025. For 2026 it is expected that the revenue will be from DKK 430 – 440 mio and the results will be from DKK 7 - 10 mio. New successful tenders, extension of current customer contracts and overall growth of market share due to the increase in the number of patients, support the maintenance and development of a high market share and thus contribute to the growth of net sales. There are no subsequent events after closure date 412831732 350376814 298847678 244677154 -60929375 -55632236 66799196 63564068 47290824 48174397 4761109 2125275 14747263 13264396 53847733 0 324568 393933 2918573 2622020 66000991 11036309 2858059 2759894 63142932 8276415 35047810 20925371 1088906 1203630 559918 420761 51045399 97197666 514480 503955 3410900 5225215 54970779 102926836 91667413 125476598 9768666 45851146 9768666 45851146 71381866 67714375 4440254 310518 3118771 0 945760 316159 79886651 68341052 16485996 22907789 106141313 137099987 197808726 262576585 4026000 4026000 70348860 7205928 0 130000000 74374860 141231928 74374860 141231928 1721101 978321 2466558 2384902 4187659 3363223 5316077 5056357 92388510 86066023 0 210258 2446254 6643765 19095366 20005031 119246207 117981434 123433866 121344657 197808726 262576585 4026000 128929513 0 132955513 0 -130000000 130000000 0 0 8276415 0 8276415 4026000 7205928 130000000 141231928 0 63142932 0 63142932 4026000 70348860 0 74374860 The annual report of Abbott Laboratories A/S for 2025 has been prepared in accordance with the provisions in the Danish Financial Statements Act applying to medium reporting class C entities. Comparative figures for intercompany recharges of DKK 13.497 thousand have been reclassified from other external expenses to other operating income. These changes have no impact on gross profit, profit for the year, total assets, total liabilities, or equity. Intercompany recharges for reimbursement of expenses have been presented as other operating income. The accounting policies used in the preparation of the financial statements are otherwise consistent with those of last year The accounting policies used in the preparation of the financial statements are consistent with those of last year. Referring to section 112(1) of the Danish Financial Statements Act, no consolidated financial statements are prepared. The financial statements for Abbott Laboratories A/S and its group entities are part of the consolidated financial statements for Abbott Laboratories.www.abbottinvestor.com/static-files/2db8f507-2fd9-4def-a76f-d7d32773cb5c With reference to the section 86(4) of the Danish Financial Statements Act, no cash flow statement has been prepared. The entity’s cash flow is part of the consolidated cash flow statement for the parent company, Abbott Laboratories, Abbott Park, Illinois, USA.www.abbottinvestor.com/static-files/2db8f507-2fd9-4def-a76f-d7d32773cb5c On initial recognition, transactions denominated in foreign currencies are translated at the exchange rates at the transaction date. Foreign exchange differences arising between the exchange rate at the transaction date and the rate at the date of payment are recognised in the income statement as financial income or financial expenses. Receivables and payables and other monetary items denominated in foreign currencies are translated at closing rates. The difference between the exchange rates at the balance sheet date and the date at which the receivable or payable arose or was recognised in the latest financial statements is recognised in the income statement as financial income or financial expenses. The Company has chosen IAS 17 as interpretation for classification and recognition of leases. Lease payments on operating leases are recognised on a straight-line basis in the income statement over the term of the lease. Revenue from goods for resale is recognised in the income statement when delivery is made and risk has passed to the buyer. On the conclusion of sales contracts that consist of several separate sales transactions, the contract price is split up into the individual sales transactions based on the relative fair value approach. The separate sales transactions are recognised as revenue when the criteria for sale of goods and services are met. A contract is split up into individual transactions when the fair value of each individual sales transaction can be estimated reliably and when each individual sales transaction represents a stand-alone value for the buyer. Sales transactions are deemed to have a stand-alone value for the buyer when the transaction is individually identifiable and usually sold separately. Revenue is measured at the fair value of the agreed consideration exclusive of VAT and taxes charged on behalf of third parties. All discounts and rebates granted are recognised in revenue. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed. Service agreements are accrued over the term of the agreements. The Company has chosen IAS 18 as interpretation for revenue recognition. The item includes dividend received from group entities in so far as the dividend does not exceed the accumulated earnings in the group entity in the period of ownership. Other operating income/expenses comprises income of a secondary nature as viewed in relation to the Entity’s primary activities. Intercompany charges, previously presented predominantly as other external expenses with minor portions presented as staff costs and cost of sales, are now included in other operating income. Costs of Sales comprise the consumption of goods for resale and consumables for the financial year after adjustment for changes in inventories of these goods from the beginning to the end of the year. This item includes shrinkage, if any, and ordinary write-downs of the relevant inventories. Staff costs comprise salaries and wages as well as social security contributions, pension contributions, etc. for entity staff. Other financial income comprises interest income, including interest income on receivables from group enterprises, net capital gains on payables and transactions in foreign currencies as well as tax relief under the Danish Tax Prepayment Scheme, etc. Other financial expenses comprise interest expens es, including interest expenses on payables to group enterprises, net capital losses on payables and transactions in foreign currencies as well as tax surcharge under the Danish Tax Prepayment Scheme, etc. Tax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity. The entity is acting as administrative Company and jointly taxed with all Danish sister subsidiaries (Abbott Medical Danmark A/S & Abbott Rapid Diagnostics A/S). The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses). Plant and machinery, other fixtures and fittings, tools and equipment as well as leasehold improvements are measured at cost less accumulated depreciation and impairment losses. Cost comprises the acquisition price, costs directly attributable to the acquisition and preparation costs of the asset until the time when it is ready to be put into operation. The basis of depreciation is cost less estimated residual value after the end of useful life. Straight-line depreciation is made based on the following estimated useful lives of the assets: Plant and machinery 3-10 years Other fixtures and fittings, tools and equipment 3-10 years Leasehold improvements 3-10 years   For leasehold improvements, assets subject to finance leases and for assets lent to customers recognised as operational lease contracts, the depreciation period cannot exceed the contract period. Property, plant and equipment are written down to the lower of recoverable amount and carrying amount. Investments in subsidiaries are measured at cost. Where cost exceeds the recoverable amount, write-down is made to this lower value. Dividends received are recognized in the income statement in the financial year in which they are declared. If proposed dividends exceed accumulated earnings after the acquisition date, dividends are however recognised as a reduction of the cost of the investment. The carrying amount of investments in subsidiaries is subject to an annual test for indications of impairment. Write-down is made to the recoverable amount if this is lower than the carrying amount. Impairment losses are recognized in the income statement. Deferred tax is recognised on all temporary differences between the carrying amount and tax-based value of assets and liabilities, for which the tax-based value of assets is calculated based on the planned use of each asset. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised in the balance sheet at their estimated realisable value, either as a set-off against deferred tax liabilities or as net tax assets. Inventories are measured at the lower of cost using the FIFO method and net realisable value. Cost of goods for resale and consumables consists of purchase price plus delivery costs. The net realisable value of inventories is calculated as the estimated selling price less costs incurred to execute sale. Current tax payable or receivable is recognised in the balance sheet, stated as tax calculated on this year's taxable income, adjusted for prepaid tax. The Company has chosen IAS 39 as interpretation for impairment write-down of financial receivables. Receivables are measured at amortised cost, usually equalling nominal value less write-downs for bad and doubtful debts. Prepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at cost. Cash comprises cash in hand and bank deposits. Balances in the group's cash pool scheme are not, due to the nature of the scheme, considered cash, but are recognised under ‘Receivables from group entities'. Other provisions comprise anticipated costs of non-recourse guarantee commitments and returns. Other provisions are recognised and measured as the best estimate of the expenses required to settle the liabilities at the balance sheet date. Warranty provisions comprise commitments to remedy defects and deficiencies within the guarantee period. Dividend proposed for the year is recognised as a liability at the date when they are adopted at the annual general meeting (declaration date). Dividend expected to be distributed for the year is disclosed as a separate item under equity. 43209606 44162320 3657788 3639669 423430 372408 47290824 48174397 48 49 Remuneration has not been paid to the Board of Directors in the financial year. Management remuneration is not disclosed in accordance with the exemption clause in section 98b of the Danish Financial Statements Act. 4761109 2125275 235093 333916 89475 60017 324568 393933 -2372626 -1648197 -404346 -972126 -141601 -1697 2918573 2622020 2103018 1918258 742780 627002 12261 214634 2858059 2759894 26290606 1595387 420761 28306754 19064736 935170 201370 20201276 -562908 -759705 0 -1322613 44792434 1770852 622131 47185417 -5365235 -391758 0 -5756993 -4408707 -290188 -62213 -4761108 29318 0 0 29318 -9744624 -681946 -62213 -10488783 35047810 1088906 559918 36696634 97197666 97197666 -46152267 0 51045399 97197666 51045399 97197666 Abbott Medical Danmark A/S, Glostrup 2466558 2384902 The Company grants a warranty of 24 months on Diagnostics products and is obliged to repair or replace products which are not satisfactory. For our Free Style Libre products, the company grants a warranty of 3 and 12 months depending on the product. -978321 -351319 -1721101 -978321 -2282509 -1558801 525546 497072 17097 13741 18765 60714 0 8953 -1721101 -978321 4026000 4026000 4026000 4026000 63142932 8276415 63142932 8276415 The Company participates in a Danish joint taxation arrangement with Danish sister subsidiaries, with Abbott Laboratories A/S as the management company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Company is therefore liable, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed companies. The Company is wholly owned by Abbott Medical Overseas Cyprus Limited, Kyriakou Matsi, 46, Office 101, 1082 Nicosia, Cyprus. Name and registered office of the Parent preparing consolidated financial statements:Abbott Laboratories, Abbott Park, Illinois, USA,www.abbottinvestor.com/static-files/2db8f507-2fd9-4def-a76f-d7d32773cb5c No events materially affecting the Company's financial position have occurred subsequent to the financial year-end.