OptiCept switches accounting standard to K3 from IFRS, targets SEK 0.5 million annual cost savings

• OptiCept will switch accounting standards to Sweden’s K3 from IFRS starting with the Q2 2026 interim report.
• License revenue from the FPS agreement will be recognized over time under K3, shifting quarterly revenue timing versus IFRS.
• Management expects the move to cut annual administrative, accounting, and audit costs by about SEK 0.5 million.

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