0001410578-23-000804 | 20-F | XBRL Viewer | Calliditas Therapeutics AB

Employees and Personnel Costs - Other Remuneration (Details) kr in Thousands	12 Months Ended
	Dec. 31, 2022 SEK (kr) age	Dec. 31, 2020 SEK (kr)
Employees and Personnel Costs
Pension obligations	kr 0
Vesting period	1 year
Board
Employees and Personnel Costs
Severance payment	kr 0
Annual fixed remuneration	60.00%
Previous payments of executive remuneration that have not been due	kr 0
Executive management
Employees and Personnel Costs
Mutual notice period	12 months
CEO
Employees and Personnel Costs
Annual fixed remuneration	60.00%
Other executive management
Employees and Personnel Costs
Age of retirement \| age	65
Percentage of pension commitments	20.00%
Parent Company \| CEO
Employees and Personnel Costs
Age of retirement \| age	65
Percentage of pension premium based on salary	20.00%
Notice period	6 months
Parent Company \| Other executive management
Employees and Personnel Costs
Fees for services rendered		kr 472

Costs according to Type of Cost (Details) - SEK (kr) kr in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Costs according to Type of Cost
Other external expenses	kr 939,566	kr 549,079	kr 311,329

Employees and Personnel Costs - Disclosures Regarding Total Remuneration of The Board and Senior Executives (Details) - SEK (kr) kr in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employees and Personnel Costs
Base salary, foard fee	kr 26,853	kr 18,693	kr 15,459
Variable remuneration	7,440	4,175	3,117
Reimbursement received	50,747	34,727	24,744
Elmar Schnee
Employees and Personnel Costs
Base salary, foard fee	975	898	834
Reimbursement received	1,622	1,363	1,144
Thomas Eklund
Employees and Personnel Costs
Base salary, foard fee			72
Reimbursement received			115
Hilde Furberg
Employees and Personnel Costs
Base salary, foard fee	413	336	273
Reimbursement received	651	498	379
Lennart Hansson
Employees and Personnel Costs
Base salary, foard fee	200	360	281
Reimbursement received	233	522	387
Bengt Julander
Employees and Personnel Costs
Base salary, foard fee			58
Reimbursement received			58
Diane Parks
Employees and Personnel Costs
Base salary, foard fee	490	421	379
Reimbursement received	729	583	485
Molly Henderson
Employees and Personnel Costs
Base salary, foard fee	590	539	345
Reimbursement received	817	663	382
Henrik Stenqvist
Employees and Personnel Costs
Base salary, foard fee	275
Reimbursement received	349
Elisabeth Bjrk
Employees and Personnel Costs
Base salary, foard fee	188
Reimbursement received	261
CEO
Employees and Personnel Costs
Base salary, foard fee	5,938	4,860	3,401
Variable remuneration	2,293	1,840	1,357
Reimbursement received	13,048	10,730	6,530
Other executive management
Employees and Personnel Costs
Base salary, foard fee	17,784	11,279	9,816
Variable remuneration	5,146	2,335	1,760
Reimbursement received	33,037	20,368	15,264
Other executive management \| Subsidiaries
Employees and Personnel Costs
Base salary, foard fee	7,516	2,775	2,547
Variable remuneration	3,152	694	636
Reimbursement received	kr 15,109	kr 5,151	kr 3,312

Other Operating Income (Details) - SEK (kr) kr in Thousands	12 Months Ended
Other Operating Income (Details) - SEK (kr) kr in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Operating Income
Pass through costs	kr 439
Total	kr 2,862	kr 259	kr 2,501

Label

Element

Value

Disclosure of changes and holdings of awards by grantees [table text block]

calt_DisclosureOfChangesAndHoldingsOfAwardsByGranteesTableTextBlock


	Options Outstanding as of
Holder	January 1, 2021	Change	December 31, 2021	Change	December 31, 2022
Renée Aguiar-Lucander, CEO	225,000	71,000	296,000	295,000	591,000
Other executive management	415,000	120,000	535,000	520,000	1,055,000
Other employees and consultants	449,000	1,009,000	1,458,000	848,166	2,306,166
Total	1,089,000	1,200,000	2,289,000	1,663,166	3,952,166

Disclosure of changes and holdings of awards by grantees [table text block]

calt_DisclosureOfChangesAndHoldingsOfAwardsByGranteesTableTextBlock


Board LTIP 2019	Share Awards Outstanding as of
Holder	January 1, 2021	Change	December 31, 2021	Change	December 31, 2022
Elmar Schnee, Chairman of the Board	23,236	—	23,236	(23,236)	—
Thomas Eklund, Board member (until June, 2020)	2,816	—	2,816	(2,816)	—
Hilde Furberg, Board member	8,449	—	8,449	(8,449)	—
Lennart Hansson, Board member (until May, 2022)	8,449	—	8,449	(8,449)	—
Diane Parks, Board member	8,449	—	8,449	(8,449)	—
Total	51,399	—	51,399	(51,399)	—

Disclosure of changes and holdings of awards by grantees [table text block]

calt_DisclosureOfChangesAndHoldingsOfAwardsByGranteesTableTextBlock


Board LTIP 2020	Share Awards Outstanding as of
Holder	January 1, 2021	Change	December 31, 2021	Change	December 31, 2022
Elmar Schnee, Chairman of the Board	14,063	—	14,063	—	14,063
Hilde Furberg, Board member	4,327	—	4,327	—	4,327
Lennart Hansson, Board member (until May, 2022)	4,327	—	4,327	(1,443)	2,884
Diane Parks, Board member	4,327	—	4,327	—	4,327
Molly Hendersson, Board member	4,327	—	4,327	—	4,327
Total	31,371	—	31,371	(1,443)	29,928

Disclosure of changes and holdings of awards by grantees [table text block]

calt_DisclosureOfChangesAndHoldingsOfAwardsByGranteesTableTextBlock


Board LTIP 2021	Share Awards Outstanding as of
Holder	January 1, 2021	Change	December 31, 2021	Change	December 31, 2022
Elmar Schnee, Chairman of the Board	—	10,624	10,624	—	10,624
Hilde Furberg, Board member	—	4,086	4,086	—	4,086
Lennart Hansson, Board member (until May, 2022)	—	4,086	4,086	(2,724)	1,362
Diane Parks, Board member	—	4,086	4,086	—	4,086
Molly Henderson, Board member	—	4,086	4,086	—	4,086
Total	—	26,968	26,968	(2,724)	24,244

Disclosure of changes and holdings of awards by grantees [table text block]

calt_DisclosureOfChangesAndHoldingsOfAwardsByGranteesTableTextBlock


Board LTIP 2022	Share Awards Outstanding as of
Holder	January 1, 2021	Change	December 31, 2021	Change	December 31, 2022
Elmar Schnee, Chairman of the Board	—	—	—	13,926	13,926
Hilde Furberg, Board member	—	—	—	5,356	5,356
Diane Parks, Board member	—	—	—	5,356	5,356
Molly Hendersson, Board member	—	—	—	5,356	5,356
Henrik Stenqvist, Board member	—	—	—	5,356	5,356
Elisabeth Björk, Board member	—	—	—	5,356	5,356
Total	—	—	—	40,706	40,706

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

836,500

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

104,000

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

37,000

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

394,166

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

500,000

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

329,500

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

650,000

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

1,101,000

Number Of Securities Called By Share Options

calt_NumberOfSecuritiesCalledByShareOptions

3,952,166

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(51,399)

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(1,443)

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

26,968

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(2,724)

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

40,706

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

(1,279,086)

Description of Value Per Share Options Granted

calt_DescriptionOfValuePerShareOptionsGranted

46.50

Description of Value Per Share Options Granted

calt_DescriptionOfValuePerShareOptionsGranted

54.39

Impairment Testing of Intangible Assets Discount Rate

calt_ImpairmentTestingOfIntangibleAssetsDiscountRate

12.00%

Impairment Testing of Intangible Assets Discount Rate

calt_ImpairmentTestingOfIntangibleAssetsDiscountRate

11.00%

Impairment Testing of Intangible Assets Discount Rate

calt_ImpairmentTestingOfIntangibleAssetsDiscountRate

12.00%

Impairment Testing of Intangible Assets Discount Rate

calt_ImpairmentTestingOfIntangibleAssetsDiscountRate

17.70%

Impairment Testing of Intangible Assets Discount Rate

calt_ImpairmentTestingOfIntangibleAssetsDiscountRate

12.00%

Impairment Testing of Intangible Assets Discount Rate

calt_ImpairmentTestingOfIntangibleAssetsDiscountRate

12.40%

stock issued during the period new issue shares

calt_StockIssuedDuringPeriodNewIssueShares

2,400,000

stock issued during the period new issue shares

calt_StockIssuedDuringPeriodNewIssueShares

9,937,446

Actuarial Assumption Of Expected Deposit Rate on Savings Accounts

calt_ActuarialAssumptionOfExpectedDepositRateOnSavingsAccounts

1.00%

Actuarial Assumption Of Expected Deposit Rate on Savings Accounts

calt_ActuarialAssumptionOfExpectedDepositRateOnSavingsAccounts

1.00%

Increase Through Contributions by Non-Controlling Interests

calt_IncreaseThroughContributionsByNonControllingInterests

kr 2,282,000

Increase Through Contributions by Non-Controlling Interests

calt_IncreaseThroughContributionsByNonControllingInterests

kr 2,282,000

Number of warrants set aside to secure the delivery of shares in connection with the utilization of the award program

calt_NumberOfWarrantsSetAsideToSecureDeliveryOfSharesInConnectionWithUtilizationOfAwardProgram

5,000,000

Number of warrants set aside to secure the delivery of shares in connection with the utilization of the award program

calt_NumberOfWarrantsSetAsideToSecureDeliveryOfSharesInConnectionWithUtilizationOfAwardProgram

72,000

Exercise of warrant value during the period

calt_ExerciseOfWarrantValueDuringPeriod

kr 53,000

Exercise of warrant value during the period

calt_ExerciseOfWarrantValueDuringPeriod

kr 52,000

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

1,200,000

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

1,663,166

Actuarial Assumption of Turnover Rate

calt_ActuarialAssumptionOfTurnoverRate

10.00%

Actuarial Assumption of Turnover Rate

calt_ActuarialAssumptionOfTurnoverRate

10.00%

Estimated Future Benefit Payments From Defined Benefit Pension Plans, Weighted Average Maturity

calt_EstimatedFutureBenefitPaymentsFromDefinedBenefitPensionPlansWeightedAverageMaturity

18 years 7 months 6 days

Estimated Future Benefit Payments From Defined Benefit Pension Plans, Weighted Average Maturity

calt_EstimatedFutureBenefitPaymentsFromDefinedBenefitPensionPlansWeightedAverageMaturity

22 years 3 months 18 days

Estimated Future Benefit Payments From Defined Benefit Pension Plans

calt_EstimatedFutureBenefitPaymentsFromDefinedBenefitPensionPlans

kr 813,000

Estimated Future Benefit Payments From Defined Benefit Pension Plans

calt_EstimatedFutureBenefitPaymentsFromDefinedBenefitPensionPlans

555,000

Expenses Attributable To Lease Depreciation

calt_ExpensesAttributableToLeaseDepreciation

10,807,000

Expenses Attributable To Lease Depreciation

calt_ExpensesAttributableToLeaseDepreciation

5,711,000

Expenses Attributable To Lease Depreciation

calt_ExpensesAttributableToLeaseDepreciation

2,786,000

Revaluation agreements right of use assets

calt_RevaluationAgreementsRightOfUseAssets

(474,000)

Revaluation agreements right of use assets

calt_RevaluationAgreementsRightOfUseAssets

kr 47,000

Warrants Outstanding

calt_WarrantsOutstanding

856,586

Warrants Outstanding

calt_WarrantsOutstanding

Warrants Outstanding

calt_WarrantsOutstanding

422,500

Warrants Outstanding

calt_WarrantsOutstanding

Warrants Outstanding

calt_WarrantsOutstanding

1,279,086

Warrants Outstanding

calt_WarrantsOutstanding

Warrants Outstanding

calt_WarrantsOutstanding

1,279,086

Expected Return of Liabilities and Rebates amount

calt_ExpectedReturnOfLiabilitiesAndRebatesAmount

kr 0

Disclosure of Lease Liabilities [Table Text Block]

calt_DisclosureOfLeaseLiabilitiesTableTextBlock


	December 31,
Lease liabilities	2022	2021
Non-current lease liabilities	15,792	24,052
Current lease liabilities	10,374	9,591
Total	26,165	33,642

Exercise of warrant during the period

calt_ExerciseOfWarrantDuringPeriod

1,322,985

Exercise of warrant during the period

calt_ExerciseOfWarrantDuringPeriod

1,296,500

Pledged Assets, Contingent Liabilities And Other Obligations [Text Block]

calt_PledgedAssetsContingentLiabilitiesAndOtherObligationsTextBlock

Note 33 Pledged Assets, Contingent Liabilities and Other Obligations

The Group is required to pay Kyowa Kirin Services Ltd., f/k/a Archimedes Development Ltd (“Archimedes”) a fixed royalty of 3% of net sales of Nefecon/Tarpeyo covered by the license in according to the Group’s agreement with Archimedes pursuant to which Calliditas were granted (i) an exclusive license to joint intellectual property developed with Archimedes and (ii) a non-exclusive license to certain of Archimedes’ know-how as necessary or useful to develop and commercialize Nefecon or other product candidates.

The Group has exclusive rights to use, develop and market the formulation under the license agreement with Archimedes, and Archimedes only has rights to royalties when the product is sold in the future. The Group will then have an obligation to pay a low single digit percentage of royalties based on net sales until the exclusive license for the patent covering the formulation of Nefecon expires in 2029.

The Group has pledged assets amounted to SEK 6,859 and SEK 3,915 as of December 31, 2022 and 2021, respectively, which consist of restricted bank accounts and lease deposits. The assets are pledged for the benefit of certain lessors and other suppliers. The Group has no other obligations.

Proceeds from Issue of Treasury Shares

calt_ProceedsFromIssueOfTreasuryShares

kr 236,000

Registered and subscribed of shares, net of shares held by entity

calt_RegisteredAndSubscribedOfSharesNetOfSharesHeldByEntity

53,672,069

Registered and subscribed of shares, net of shares held by entity

calt_RegisteredAndSubscribedOfSharesNetOfSharesHeldByEntity

52,341,584

Registered and subscribed of shares, net of shares held by entity

calt_RegisteredAndSubscribedOfSharesNetOfSharesHeldByEntity

49,941,584

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

1.00%

Number of Shares Subscribed but not Registered During the Period

calt_NumberOfSharesSubscribedButNotRegisteredDuringPeriod

7,500

Number of clinical trial

calt_NumberOfClinicalTrial

Lease Expensed During Period

calt_LeaseExpensedDuringPeriod

kr 12,928,000

Lease Expensed During Period

calt_LeaseExpensedDuringPeriod

7,526,000

Lease Expensed During Period

calt_LeaseExpensedDuringPeriod

4,352,000

Expense From Share based Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets And Liabilities From Share based Payment Transactions 2011

calt_ExpenseFromShareBasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAndLiabilitiesFromShareBasedPaymentTransactions2011

34,783,000

Expense From Share based Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets And Liabilities From Share based Payment Transactions 2011

calt_ExpenseFromShareBasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAndLiabilitiesFromShareBasedPaymentTransactions2011

34,729,000

Expense From Share based Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets And Liabilities From Share based Payment Transactions 2011

calt_ExpenseFromShareBasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAndLiabilitiesFromShareBasedPaymentTransactions2011

kr 8,468,000

Schedule Of Cash [Table Text Block]

calt_ScheduleOfCashTableTextBlock


	December 31,
	2022	2021
Cash at Banks	1,249,094	955,507
Total	1,249,094	955,507

Estimated glomerular filtration rate period

calt_EstimatedGlomerularFiltrationRatePeriod

2 years

Increase Decrease In Right Of Use Assets For Exchange

calt_IncreaseDecreaseInRightOfUseAssetsForExchange

kr 3,485,000

Increase Decrease In Right Of Use Assets For Exchange

calt_IncreaseDecreaseInRightOfUseAssetsForExchange

284,000

Increase Decrease In Right Of Use Assets For Exchange

calt_IncreaseDecreaseInRightOfUseAssetsForExchange

(1,099,000)

Increase Decrease In Right Of Use Assets For Exchange

calt_IncreaseDecreaseInRightOfUseAssetsForExchange

(292,000)

Payment Of Lease Liabilities Classified As Financing Activities

calt_PaymentOfLeaseLiabilitiesClassifiedAsFinancingActivities

13,231,000

Payment Of Lease Liabilities Classified As Financing Activities

calt_PaymentOfLeaseLiabilitiesClassifiedAsFinancingActivities

6,659,000

Payment Of Lease Liabilities Classified As Financing Activities

calt_PaymentOfLeaseLiabilitiesClassifiedAsFinancingActivities

kr 4,930,000

Ifrs Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

calt_IfrsScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock


	Year Ended December 31,
	2022	2021	2020
Current income taxes	(11,539)	(4,581)	(1,035)
Deferred tax	8,688	8,417	675
Income tax expense recognized in the consolidated statements of income	(2,851)	3,836	(360)


	Year Ended December 31,
Reconciliation of effective tax rate	2022		2021		2020
Accounting loss before income tax	(409,417)		(513,373)		(436,151)
Tax in accordance with applicable tax rate in Sweden 20.6% (20.6%,21.4)%	84,340		105,755		93,336

Tax effect of:
Effect of other tax rates for foreign subsidiaries	(11,857)		11,481		680
Tax attributable to unrecognized deferred tax assets for tax losses carried forward	(64,150)		(101,785)		(91,725)
Non-deductible expenses	(11,184)		(11,615)		(2,652)
Non-taxable income	—		—		1
Income tax expense recognized in the consolidated statements of income	(2,851)		3,836		(360)

At the effective income tax rate	(1)	%	1	%	—

License Agreement, Percentage of Fixed Royalty

calt_LicenseAgreementPercentageOfFixedRoyalty

3.00%

Termination of Right of Use Assets

calt_TerminationOfRightOfUseAssets

kr (7,625,000)

Termination of Right of Use Assets

calt_TerminationOfRightOfUseAssets

kr 6,456,000

Common Stock, Vote Per Share, Number

calt_CommonStockVotePerShareNumber

Number of treasury shares issued

calt_NumberOfTreasurySharesIssued

5,908,018

Number of treasury shares issued

calt_NumberOfTreasurySharesIssued

5,908,018

Number of treasury shares issued

calt_NumberOfTreasurySharesIssued

Disclosure of Maturity Analysis on Future Lease Liabilities Payable [Table Text Block]

calt_DisclosureOfMaturityAnalysisOnFutureLeaseLiabilitiesPayableTableTextBlock


	December 31,
Maturity analysis on future lease liabilities	2022	2021
<12 months	16,467	11,909
1-2 years	12,613	11,231
>2 years	10,053	16,256
	39,133	39,396

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

kr 16,467,000

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

11,909,000

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

12,613,000

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

11,231,000

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

10,053,000

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

16,256,000

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

39,133,000

Lessee Liability, Payments Due

calt_LesseeLiabilityPaymentsDue

kr 39,396,000

Disclosure of Impairment Testing of Intangible Assets Discount Rate [ Table Text block]

calt_DisclosureOfImpairmentTestingOfIntangibleAssetsDiscountRateTableTextBlock


	Year Ended December 31,
Parameter, %	2022	2021
Discount rate	12.0	11.0


	Year Ended December 31,
Parameter, %	2022	2021
Discount rate NOX platform	12.0	17.7
Discount rate Budenofalk 3 mg oral capsule	12.0	12.4

Estimated glomerular filtration rate value

calt_EstimatedGlomerularFiltrationRateValue

0.0001

Shares, Quotient Value, Per Share

calt_SharesQuotientValuePerShare

kr 0.04

Schedule of changes and holding of warrants [table text block]

calt_ScheduleOfChangesAndHoldingOfWarrantsTableTextBlock


	Warrants Outstanding as of
Holder	January 1, 2021	Change	December 31, 2021	Change	December 31, 2022
CEO Renée Lucander	545,000	—	545,000	(545,000)	—
Other executive management	437,500	—	437,500	(437,500)	—
Other employees, consultants and external parties	296,586	—	296,586	(296,586)	—
Total	1,279,086	—	1,279,086	(1,279,086)	—

Current Accrued Expenses

calt_CurrentAccruedExpenses

kr 121,865,000

Current Accrued Expenses

calt_CurrentAccruedExpenses

14,581,000

Current Accrued Expenses

calt_CurrentAccruedExpenses

47,753,000

Current Accrued Expenses

calt_CurrentAccruedExpenses

kr 5,800,000

Invoices payment term

calt_InvoicesPaymentTerm

30 days

Invoices payment term

calt_InvoicesPaymentTerm

45 days

Schedule of Changes in Deferred Taxes [Table Text Block]

calt_ScheduleOfChangesInDeferredTaxesTableTextBlock


Change in deferred tax, 2022	Cost at Opening Balance	Recognized in Profit or Loss	Exchange Differences	Cost at Closing Balance
Intangible assets	(46,175)	—	(10,614)	(56,789)
Tangible assets	(238)	(477)	(51)	(766)
Lease items net value	270	68	44	382
Liabilities	—	3,122	96	3,218
Personnel-related items	4,140	5,699	814	10,653
Tax loss carried forward	15,319	—	1,718	17,037
Other items	23	276	12	311
Total	(26,661)	8,688	(7,981)	(25,953)


	Deferred Tax	Deferred Tax
Deferred tax assets and liabilities as of December 31, 2021	Assets	Liabilities	Net
Intangible assets	—	(46,175)	(46,175)
Tangible assets	—	(238)	(238)
Lease items net value	270	—	270
Personnel-related items	4,141	—	4,141
Tax loss carried forward	15,319	—	15,319
Other items	23	—	23
Total	19,753	(46,413)	(26,661)
Offsetting	(15,557)	15,557	—
Tax assets/liabilities, net	4,196	(30,856)	(26,661)


Change in deferred tax, 2021	Cost at Opening Balance	Recognized in Profit or Loss	Exchange Differences	Cost at Closing Balance
Intangible assets	(47,120)	—	945	(46,175)
Tangible assets	—	(226)	(12)	(238)
Lease items net value	—	256	14	270
Personnel-related items	596	3,304	240	4,140
Tax loss carried forward	9,666	5,065	588	15,319
Other items	4	18	1	23
Total	(36,854)	8,417	1,776	(26,661)

Schedule of Warrants Outstanding and Inputs used for the Black and Scholes valuation [table text block]

calt_ScheduleOfWarrantsOutstandingAndInputsUsedForBlackAndScholesValuationTableTextBlock


	Warrants Outstanding as of		Inputs used for the Black & Scholes valuation
	December 31,	December 31,	Exercise Price,	Price per		Value per
Outstanding Warrants per Year	2021	2022	SEK	Warrant in SEK		Share in SEK		Risk-Free Rate		Volatility		Expiration Date
Warrant program 2018/2022	856,586	—	74.30	3.29		46.50		(0.28%)		33	%	2022-03-31
Warrant program 2019/2022	422,500	—	74.50	6.69	*	54.39	*	(0.55%)	*	36	%*	2022-12-31
Total	1,279,086	—

Schedule Of Adjustments For Non Cash Items [Table Text Block]

calt_ScheduleOfAdjustmentsForNonCashItemsTableTextBlock


	Year Ended December 31,
	2022	2021	2020
Depreciations and impairments	12,913	34,433	2,823
Chage in Provisions	(3,346)	5,856	6,634
Share-based payments	35,791	21,960	6,012
Cange in Contingent consideration	15,941	4,470	—
Other items	(39)	(43)	(4)
Total	61,260	66,676	15,465

Description Of Expiration Date Share Options Granted

calt_DescriptionOfExpirationDateShareOptionsGranted

Mar. 31, 2022

Description Of Expiration Date Share Options Granted

calt_DescriptionOfExpirationDateShareOptionsGranted

Dec. 31, 2022

Condensed Income Statement [Table Text Block]

srt_ScheduleOfCondensedIncomeStatementTableTextBlock


	Year Ended December 31,			Year Ended December 31,
	2021	Re-classification	2021	2020	Re-classification	2020
Net sales	229,347	—	229,347	874	—	874
Operating expenses
Research and development expenses	(357,485)	—	(357,485)	(241,371)	—	(241,371)
Marketing and selling expenses	—	(179,603)	(179,603)	—	(38,964)	(38,964)
Administrative expenses	(390,232)	179,603	(210,629)	(141,724)	38,964	(102,760)
Other operating income/expenses	(6,085)	—	(6,085)	2,501	—	2,501
Operating loss	(524,456)	—	(524,456)	(379,720)	—	(379,720)
Net financial income/(expenses)	11,083	—	11,083	(56,431)	—	(56,431)
Loss before income tax	(513,373)	—	(513,373)	(436,151)	—	(436,151)
Income tax	3,836	—	3,836	(360)	—	(360)
Loss for the year	(509,537)	—	(509,537)	(436,511)	—	(436,511)

Disclosure of Reconciliation of Non Current Interest Bearing Liabilities [Table Text Block]

calt_DisclosureOfReconciliationOfNonCurrentInterestBearingLiabilitiesTableTextBlock


	December 31,
	2022	2021
Opening balance	189,164	—
New borrowings, net	491,745	199,524
Transaction costs paid	(1,260)	(14,858)
Interest expense	4,874	2,145
Exchange difference on translation	28,507	2,353
Closing balance	713,030	189,164

Schedule of recognized inventories [Table Text Block]

calt_ScheduleOfRecognizedInventoriesTableTextBlock


	December 31,
	2022	2021
Raw materials	1,855	889
Work in progress	937	—
Finished goods	855	—
Total	3,647	889

stock issued during the period new issue value

calt_StockIssuedDuringPeriodNewIssueValue

kr 96,000

stock issued during the period new issue value

calt_StockIssuedDuringPeriodNewIssueValue

kr 397,000

Number of shares held by entities

calt_NumberOfSharesHeldByEntities

5,908,018

Provisions Attributable To Social Security Costs

calt_ProvisionsAttributableToSocialSecurityCosts

kr (1,614,000)

Provisions Attributable To Social Security Costs

calt_ProvisionsAttributableToSocialSecurityCosts

297,000

Provisions Attributable To Social Security Costs

calt_ProvisionsAttributableToSocialSecurityCosts

207,000

Liability For Expected Returns And Rebates

calt_LiabilityForExpectedReturnsAndRebates

kr 24,294,000

IFRS Number of tranches

calt_IfrsNumberOfTranches

ifrs Accounts Receivable Net

calt_IfrsAccountsReceivableNet

kr 71,825,000

ifrs Accounts Receivable Net

calt_IfrsAccountsReceivableNet

kr 78,703,000

Outcome of Weighted Average Probability

calt_OutcomeOfWeightedAverageProbability

20.80%

Outcome of Weighted Average Probability

calt_OutcomeOfWeightedAverageProbability

15.21%

Personnel Cost

calt_PersonnelCost

kr 1,531,000

Personnel Cost

calt_PersonnelCost

876,000

Personnel Cost

calt_PersonnelCost

267,000

IFRS Amount Drawn Under each Tranche

calt_IfrsAmountDrawnUnderEachTranche

25,000,000

IFRS Amount Drawn Under each Tranche

calt_IfrsAmountDrawnUnderEachTranche

25,000,000

IFRS Amount Drawn Under each Tranche

calt_IfrsAmountDrawnUnderEachTranche

kr 25,000,000

Auditor's Remuneration [Table Text Block]

calt_AuditorSRemunerationTableTextBlock


	Year Ended December 31,
	2022	2021	2020
EY
Audit services	13,369	6,235	4,449
Other audit activities	3,370	2,105	3,774
Tax advice	—	73	—
Total	16,739	8,413	8,223

KPMG
Audit services	—	472	102
Other audit activities	—	1,178	2,552
Total	—	1,650	2,654

Other auditors
Audit services	—	471	102
Other audit activities	—	79	—
Total	—	550	102

Total Audit Fee	16,739	10,613	10,979

Fair Value Of Stock Awards

calt_FairValueOfStockAwards

kr 22.49

Fair Value Of Stock Awards

calt_FairValueOfStockAwards

33.97

Fair Value Of Stock Awards

calt_FairValueOfStockAwards

62.95

Fair Value Of Stock Awards

calt_FairValueOfStockAwards

kr 51.54

IFRS Increase Decrease Through New Borrowings Net, Liabilities Arising From Financing Activities

calt_IfrsIncreaseDecreaseThroughNewBorrowingsNetLiabilitiesArisingFromFinancingActivities

kr 491,745,000

IFRS Increase Decrease Through New Borrowings Net, Liabilities Arising From Financing Activities

calt_IfrsIncreaseDecreaseThroughNewBorrowingsNetLiabilitiesArisingFromFinancingActivities

kr 199,524,000

Basic and diluted earnings (loss) per share

calt_DeprecatedBasicAndDilutedEarningsLossPerShare

kr (7.78)

Basic and diluted earnings (loss) per share

calt_DeprecatedBasicAndDilutedEarningsLossPerShare

(9.84)

Basic and diluted earnings (loss) per share

calt_DeprecatedBasicAndDilutedEarningsLossPerShare

kr (9.66)

Equipment

calt_Equipment

kr 7,468,000

Equipment

calt_Equipment

kr 6,309,000

Ifrs Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

calt_IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

3,952,166

Ifrs Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

calt_IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

3,952,166

Ifrs Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

calt_IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

3,952,166

Ifrs Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

calt_IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

94,878

Ifrs Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

calt_IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

94,878

Ifrs Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

calt_IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

94,878

Fair Value Measurement, Unobservable Input

calt_FairValueMeasurementUnobservableInput

kr 0

Disclosure of Lease payments [Table Text Block]

calt_DisclosureOfLeasePaymentsTableTextBlock


	Year Ended December 31,
	2022	2021	2020
Interest expenses attributable to lease liabilities	1,604	590	388
Expenses attributable to short-term lease	—	633	731
Expenses attributable to leasing agreements with low value	214	146	103
Expenses attributable to variable lease payments that are not included in lease liabilities	303	446	344
Expenses attributable to lease depreciation	10,807	5,711	2,786
Total expensed during the year	12,928	7,526	4,352

This year’s lease payments in the Group	13,231	6,659	4,930

Percentage of Maximum Probability

calt_PercentageOfMaximumProbability

10.00%

Unused Tax Losses For Which Deferred Tax Liabilities Recognised

calt_UnusedTaxLossesForWhichDeferredTaxLiabilitiesRecognised

kr 17,803,000

Unused Tax Losses For Which Deferred Tax Liabilities Recognised

calt_UnusedTaxLossesForWhichDeferredTaxLiabilitiesRecognised

kr 15,557,000

IFRS Schedule of Deferred Tax Assets And Liabilities [Table Text Block]

calt_IfrsScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock


	Deferred Tax	Deferred Tax
Deferred tax assets and liabilities as of December 31, 2022	Assets	Liabilities	Net
Intangible assets	—	(56,789)	(56,789)
Tangible assets	—	(766)	(766)
Lease items net value	382	—	382
Liabilities	3,218	—	3,218
Personnel-related items	10,654	—	10,654
Tax loss carried forward	17,037	—	17,037
Other items	311	—	311
Total	31,601	(57,555)	(25,953)
Offsetting	(17,803)	17,803	—
Tax assets/liabilities, net	13,799	(39,752)	(25,953)

Cash Flows Used In Obtaining Control Of Subsidiaries Net Of Cash Acquired

calt_CashFlowsUsedInObtainingControlOfSubsidiariesNetOfCashAcquired

kr 172,602,000

Increase Decrease Through Transaction Cost Paid, Liabilities Arising From Financing Activities

calt_IncreaseDecreaseThroughTransactionCostPaidLiabilitiesArisingFromFinancingActivities

(1,260,000)

Increase Decrease Through Transaction Cost Paid, Liabilities Arising From Financing Activities

calt_IncreaseDecreaseThroughTransactionCostPaidLiabilitiesArisingFromFinancingActivities

(14,858,000)

Unused Tax Losses For Which Deferred Tax Asset Recognised

calt_UnusedTaxLossesForWhichDeferredTaxAssetRecognised

17,803,000

Unused Tax Losses For Which Deferred Tax Asset Recognised

calt_UnusedTaxLossesForWhichDeferredTaxAssetRecognised

kr 15,557,000

Percentage of weighted average share price

calt_PercentageOfWeightedAverageSharePrice

115.00%

Increase Decrease Through Interest Expenses, Liabilities Arising From Financing Activities

calt_IncreaseDecreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities

kr 4,874,000

Increase Decrease Through Interest Expenses, Liabilities Arising From Financing Activities

calt_IncreaseDecreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities

2,145,000

Impact on profit after tax

calt_ImpactOnProfitAfterTax

7,588,000

Impact on profit after tax

calt_ImpactOnProfitAfterTax

5,440,000

Increase Decrease Through Effect Of Change In Foreign Exchange Rates Liabilities Arising From Financing Activities

calt_IncreaseDecreaseThroughEffectOfChangeInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities

28,507,000

Increase Decrease Through Effect Of Change In Foreign Exchange Rates Liabilities Arising From Financing Activities

calt_IncreaseDecreaseThroughEffectOfChangeInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities

kr 2,353,000

Disclosure Of Share Capital and Other Contributed Capital [Table Text block]

calt_DisclosureOfShareCapitalAndOtherContributedCapitalTableTextBlock


	Year Ended December 31,
		2022	2021	2020
Total registered shares at the beginning of the year		52,341,584	49,941,584	38,707,638
New share issue*		—	2,400,000	9,937,446
Exercise of warrants		1,322,985	—	1,296,500
Issuance of treasury shares		5,908,018	—	—
Shares subscribed but not registered during the year**		7,500	—	—
Total registered and subscribed but not registered shares at the end of the year		59,580,087	52,341,584	49,941,584

Shares
Ordinary shares		59,580,087	52,341,584	49,941,584
Total		59,580,087	52,341,584	49,941,584
- of which shares are held by Calliditas		5,908,018	—	—
Total registered and subscribed but not registered shares at the end of the year, net of shares held by Calliditas		53,672,069	52,341,584	49,941,584


	December 31,
Share Capital	2022	2021	2020
Opening balance	2,094	1,998	1,548
New share issue*	—	96	397
Exercise of warrants	53	—	52
Issuance of treasury shares	236	—	—
Closing balance	2,383	2,094	1,998

* Initial public offering on The Nasdaq Global Select Market in the United States in June 2020 and the following exercise of the partial over-allotment option from the IPO in July 2020.

* New share issue in August 2021

** As of December 31, 2022, there was an on-going issue of 7,500 shares under registration related to the exercise under the Warrant Program 2019/2022. These shares have been included in the weighted-average number of shares outstanding for the period.

Exchange Differences Recognized In Business Combination

calt_ExchangeDifferencesRecognizedInBusinessCombination

kr (5,539,000)

Exchange Differences Recognized In Business Combination

calt_ExchangeDifferencesRecognizedInBusinessCombination

kr (960,000)

Expiry Period Of Unused Tax Losses

calt_ExpiryPeriodOfUnusedTaxLosses

7 years

Pension Liabilities [Text Block]

calt_PensionLiabilitiesTextBlock

Note 28 Pension Liabilities

Defined-Benefit Pension Plan

The defined-benefit pension obligations are based on actuarial principles. Calliditas has defined-benefit pension plans for the subsidiaries in France and Switzerland for retirement, death and disability. The present value of the obligation includes special payroll tax, in accordance with IAS 19, for the Swiss pension plans. Pension expenses are recognized under research and development expenses and administrative expenses in the consolidated statements of income.


	December 31,
Net obligation per country	2022	2021
Switzerland	(789)	(3,071)
France	(94)	(111)
Total	(884)	(3,182)

Changes in the defined-benefit pension obligations


	Defined Benefit	Defined Benefit	Fair Value	Employee
	Plan Obligation	Plan Obligation	of Plan Assets	Benefit
	(Switzerland)	(France)	(Switzerland)	Obligations
January 1, 2022	(7,942)	(111)	4,871	(3,182)

Service costs	(1,530)	(26)	—	(1,556)
Interest expense	(27)	(1)	18	(10)
Employee contribution	—	—	887	887
Subtotal included in the statement of consolidated operations	(1,558)	(27)	906	(679)

Amounts paid/received	2,140	—	(2,140)	—

Return on assets (excluding interest expenses)	—	—	34	34
Actuarial gains/(losses) related to changes in demographic assumptions	—	54	—	54
Actuarial gains/(losses) related to changes in financial assumptions	2,846	—	—	2,846
Other actuarial gains/(losses)	(454)	—	—	(454)
Subtotal included in other items of comprehensive income	2,392	54	34	2,480

Employer contributions	—	—	887	887
Currency translation effect	(1,059)	(9)	679	(390)
December 31, 2022	(6,027)	(94)	5,238	(884)


	Defined	Defined
	Benefit Plan	Benefit Plan	Fair Value	Employee
	Obligation	Obligation	of Plan Assets	Benefit
	(Switzerland)	(France)	(Switzerland)	Obligations
January 1, 2021	(19,193)	(172)	11,069	(8,296)

Service costs	(2,165)	(13)	—	(2,178)
Interest expense	(17)	—	10	(7)
Curtailment*	12,011	—	(7,805)	4,206
Employee contribution	—	—	704	704
Subtotal included in the statement of consolidated operations	9,829	(13)	(7,091)	2,725

Amounts paid/received	291	—	(291)	—

Return on assets (excluding interest expenses)	—	—	64	64
Actuarial gains/(losses) related to changes in demographic assumptions	349	77	—	426
Actuarial gains/(losses) related to changes in financial assumptions	1,120	—	—	1,120
Other actuarial gains/(losses)	360	—	—	360
Subtotal included in other items of comprehensive income	1,829	77	64	1,970

Employer contributions	—	—	704	704
Currency translation effect	(698)	(3)	416	(285)
December 31, 2021	(7,942)	(111)	4,871	(3,182)

*The change in the Curtailment refer to retirement obligation settlement connected to the departure of senior management member of Switzerland employees.


	December 31,
Distribution by Plan Assets (Switzerland)	2022	2021
Cash	137	205
Bonds	3,048	2,801
Mortgage loans	655	667
Shares	126	92
Real estate	901	760
Other investments	372	346
Total	5,238	4,871

Of the plan assets above, SEK 3,048 and SEK 2,801 as of December 31, 2022 and 2021, respectively, has a quoted price in an active market.

For pension obligations in France, there are no plan assets.

Risks connected to defined-benefit pension plans

Through its defined-benefit pension plans for post-employment benefits, the Group is exposed to a number of risks. The most significant risks are:

Life expectancy assumption: Most of the pension commitments entail that the employees covered by the plan will receive life-long benefits and, accordingly, the longer life expectancy assumptions will result in higher pension liabilities. This is

particularly significant in the Swiss plan, in which inflation increases result in higher sensitivity to changes in life expectancy assumptions.

Inflation risk: Some of the plan’s pension commitments are linked to inflation. Higher inflation leads to higher liabilities (although, in most cases, a ceiling has been set for the level of inflation to protect the plan against exceptional increases in inflation). Most of the plan assets are either unaffected by (fixedrate bonds), or weakly correlated with (shares) inflation, which means that an increase in inflation will also increase the deficit.

Discount rate: A decrease in the interest rate on corporate bonds will increase the liabilities of the plan, although this will partially be offset by an increase in the value of the bond holdings. The Swiss pension plan is covered by The Swiss Federal Act on Occupational Retirement, Survivor’s and Disability Pension Plans (BVG).

The French pension plan is covered by the labor law and the collective bargaining agreement of the pharmaceutical industry. The Swiss and French plans are based on final salary.


	December 31,
Actuarial Assumptions on the Closing Balance	2022		2021
Swiss pension plan
Discount rate	2.30	%	0.35	%
Mortality table	LPP 2020 generation		LPP 2020 generation
Salary revaluation rate	1.00	%	1.00	%
Retirement pension inflation rate	0.50	%	0.50	%
Deposit rate on savings accounts	1.00	%	1.00	%
Turnover rate	10.00	%	10.00	%
Remaining life expectancy after retirement	18.6	years	22.3	years
Retirement age	65	years	65	years


	December 31,
Sensitivity Analysis	2022	2021
Pension commitments under current assumptions for Swiss pension plans	6,027	7,942
Discount rate , -0,5%	6,615	8,904
Discount rate , +0,5%	5,518	7,130
Retirement pension inflation rate, -0,5%	5,797	7,575
Retirement pension inflation rate, +0,5%	6,281	8,353
Salary revaluation rate, -0,5%	5,927	7,792
Salary revaluation rate, +0,5%	6,131	8,100

The amounts above show what the value of the pension obligation would have been assuming the change in the individual assumption. The sensitivity analyses are based on a change in one assumption, with all other assumptions remaining constant. In practice, this is highly unlikely to occur and some of the changes in the assumptions may be correlated. When calculating the sensitivity of the defined-benefit obligations to significant actuarial assumptions, the same method (present value of the defined-benefit obligation applying the projected unit credit method at the end of the reporting period) has been applied as when calculating the pension liability recognized in the consolidated statements of financial position.

As the defined benefit pension plans in France are deemed to be insignificant for the Group, no further information has been provided.

Contributions to plans for post-employment benefits are expected to be SEK 813 and SEK 555 in 2022 and 2021, respectively. The weighted average maturity of the obligation is an estimated 18.6 and 22.3 years in 2022 and 2021, respectively.

Net book value of trade accounts receivable

calt_NetBookValueOfTradeAccountsReceivable

kr 78,703,000

Number Of Shares Holder Receives When WarrantIs Exercised

calt_NumberOfSharesHolderReceivesWhenWarrantisExercised

Disclosure of Actuarial Assumptions [Table Text Block]

calt_DisclosureOfActuarialAssumptionsTableTextBlock


	December 31,
Actuarial Assumptions on the Closing Balance	2022		2021
Swiss pension plan
Discount rate	2.30	%	0.35	%
Mortality table	LPP 2020 generation		LPP 2020 generation
Salary revaluation rate	1.00	%	1.00	%
Retirement pension inflation rate	0.50	%	0.50	%
Deposit rate on savings accounts	1.00	%	1.00	%
Turnover rate	10.00	%	10.00	%
Remaining life expectancy after retirement	18.6	years	22.3	years
Retirement age	65	years	65	years

CEO [Member]

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

71,000

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

295,000

Elisabeth Bjrk, Board member [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

5,356

Hilde Furberg, Board Member [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(8,449)

Molly Henderson [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

4,086

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

5,356

Diane Parks, Board Member [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(8,449)

CEO Rene Lucander [Member]

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

(545,000)

Warrants Outstanding

calt_WarrantsOutstanding

545,000

Warrants Outstanding

calt_WarrantsOutstanding

545,000

Warrants Outstanding

calt_WarrantsOutstanding

Other Executive Management [Member]

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

(437,500)

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

120,000

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

520,000

Warrants Outstanding

calt_WarrantsOutstanding

437,500

Warrants Outstanding

calt_WarrantsOutstanding

437,500

Warrants Outstanding

calt_WarrantsOutstanding

Lennart Hansson, Board Member [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(8,449)

Lennart Hansson [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(1,443)

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

4,086

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(2,724)

Henrik Stenqvist, Board member [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

5,356

Thomas Eklund, Board Member [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(2,816)

Elmar Schnee, Chairman of the Board [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

(23,236)

Elmar Schnee [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

10,624

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

13,926

Other employees, consultants and external parties [Member]

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

Changes Of Warrants Outstanding

calt_ChangesOfWarrantsOutstanding

(296,586)

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

1,009,000

Number of share Options increase decrease during period in share based payment arrangement

calt_NumberOfShareOptionsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

848,166

Warrants Outstanding

calt_WarrantsOutstanding

296,586

Warrants Outstanding

calt_WarrantsOutstanding

296,586

Warrants Outstanding

calt_WarrantsOutstanding

Diane Parks [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

4,086

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

5,356

Hilde Furberg [Member]

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

4,086

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

Number Of Other Equity Instruments Increase (Decrease) During the Period In Share Based Payment Arrangement

calt_NumberOfOtherEquityInstrumentsIncreaseDecreaseDuringPeriodInShareBasedPaymentArrangement

5,356

Scenario One [Member]

Percentage of the share awards earned based on the price increase condition

calt_PercentageOfShareAwardsEarnedBasedOnPriceIncreaseCondition

100.00%

Percentage of share price increases as the condition for share awards to be earned

calt_PercentageOfSharePriceIncreasesAsConditionForShareAwardsToBeEarned

60.00%

Scenario Four [Member]

Percentage of the share awards earned based on the price increase condition

calt_PercentageOfShareAwardsEarnedBasedOnPriceIncreaseCondition

0.00%

Percentage of share price increases as the condition for share awards to be earned

calt_PercentageOfSharePriceIncreasesAsConditionForShareAwardsToBeEarned

20.00%

Scenario Three [Member]

Percentage of the share awards earned based on the price increase condition

calt_PercentageOfShareAwardsEarnedBasedOnPriceIncreaseCondition

20.00%

Percentage of share price increases as the condition for share awards to be earned

calt_PercentageOfSharePriceIncreasesAsConditionForShareAwardsToBeEarned

60.00%

Scenario Two [Member]

Percentage of the share awards earned based on the price increase condition

calt_PercentageOfShareAwardsEarnedBasedOnPriceIncreaseCondition

33.00%

Percentage of share price increases as the condition for share awards to be earned

calt_PercentageOfSharePriceIncreasesAsConditionForShareAwardsToBeEarned

20.00%

SEK

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

27.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

18.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

23.00%

USD

Percentage of Translation Exposure due to Translation of Earnings and Net Assets

calt_PercentageOfTranslationExposureDueToTranslationOfEarningsAndNetAssets

10.00%

Percentage of Translation Exposure due to Translation of Earnings and Net Assets

calt_PercentageOfTranslationExposureDueToTranslationOfEarningsAndNetAssets

10.00%

Percentage of Translation Exposure due to Translation of Earnings and Net Assets

calt_PercentageOfTranslationExposureDueToTranslationOfEarningsAndNetAssets

10.00%

Positive Impact on Equity, Translation Exposure

calt_PositiveImpactOnEquityTranslationExposure

kr 4,877,000

Positive Impact on Equity, Translation Exposure

calt_PositiveImpactOnEquityTranslationExposure

1,827,000

Translation Exposure due to Translation of Foreign Trade Debt

calt_TranslationExposureDueToTranslationOfForeignTradeDebt

19,377,000

Translation Exposure due to Translation of Foreign Trade Debt

calt_TranslationExposureDueToTranslationOfForeignTradeDebt

29,236,000

Translation Exposure due to Translation of Earnings and Net Assets

calt_TranslationExposureDueToTranslationOfEarningsAndNetAssets

48,771,000

Translation Exposure due to Translation of Earnings and Net Assets

calt_TranslationExposureDueToTranslationOfEarningsAndNetAssets

kr 18,270,000

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

20.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

43.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

35.00%

Negative Impact on Profit After Tax and Equity, Translation Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTranslationExposure

kr 1,938,000

Negative Impact on Profit After Tax and Equity, Translation Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTranslationExposure

2,924,000

Negative Impact on Profit After Tax and Equity, Transaction Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTransactionExposure

9,624,000

Negative Impact on Profit After Tax and Equity, Transaction Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTransactionExposure

22,402,000

Negative Impact on Profit After Tax and Equity, Transaction Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTransactionExposure

kr 9,979,000

EUR

Percentage of Translation Exposure due to Translation of Earnings and Net Assets

calt_PercentageOfTranslationExposureDueToTranslationOfEarningsAndNetAssets

10.00%

Percentage of Translation Exposure due to Translation of Earnings and Net Assets

calt_PercentageOfTranslationExposureDueToTranslationOfEarningsAndNetAssets

10.00%

Positive Impact on Equity, Translation Exposure

calt_PositiveImpactOnEquityTranslationExposure

kr 32,214,000

Positive Impact on Equity, Translation Exposure

calt_PositiveImpactOnEquityTranslationExposure

9,381,000

Translation Exposure due to Translation of Foreign Trade Debt

calt_TranslationExposureDueToTranslationOfForeignTradeDebt

80,655,000

Translation Exposure due to Translation of Foreign Trade Debt

calt_TranslationExposureDueToTranslationOfForeignTradeDebt

10,707,000

Translation Exposure due to Translation of Earnings and Net Assets

calt_TranslationExposureDueToTranslationOfEarningsAndNetAssets

(322,135,000)

Translation Exposure due to Translation of Earnings and Net Assets

calt_TranslationExposureDueToTranslationOfEarningsAndNetAssets

kr (93,814,000)

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

48.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

36.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

36.00%

Negative Impact on Profit After Tax and Equity, Translation Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTranslationExposure

kr 8,065,000

Negative Impact on Profit After Tax and Equity, Translation Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTranslationExposure

kr 1,071,000

Percentage of Impact on Profit After Tax and Equity

calt_PercentageOfImpactOnProfitAfterTaxAndEquity

10.00%

Percentage of Impact on Profit After Tax and Equity

calt_PercentageOfImpactOnProfitAfterTaxAndEquity

10.00%

Percentage of Impact on Profit After Tax and Equity

calt_PercentageOfImpactOnProfitAfterTaxAndEquity

10.00%

Negative Impact on Profit After Tax and Equity, Transaction Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTransactionExposure

kr 23,132,000

Negative Impact on Profit After Tax and Equity, Transaction Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTransactionExposure

909,000

Negative Impact on Profit After Tax and Equity, Transaction Exposure

calt_NegativeImpactOnProfitAfterTaxAndEquityTransactionExposure

kr 10,247,000

GBP

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

4.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

3.00%

Percentage of Operating Expense

calt_PercentageOfOperatingExpense

6.00%

Kpmg [Member]

Auditor's Remuneration For Other Audit Activities

calt_AuditorSRemunerationForOtherAuditActivities

kr 1,178,000

Auditor's Remuneration For Other Audit Activities

calt_AuditorSRemunerationForOtherAuditActivities

2,552,000

Ernst Young Ab [Member]

Auditor's Remuneration For Other Audit Activities

calt_AuditorSRemunerationForOtherAuditActivities

3,370,000

Auditor's Remuneration For Other Audit Activities

calt_AuditorSRemunerationForOtherAuditActivities

2,105,000

Auditor's Remuneration For Other Audit Activities

calt_AuditorSRemunerationForOtherAuditActivities

3,774,000

Auditors Remuneration For Tax Advice

calt_AuditorsRemunerationForTaxAdvice

73,000

Other Auditors [Member]

Auditor's Remuneration For Other Audit Activities

calt_AuditorSRemunerationForOtherAuditActivities

kr 79,000

Employees and Personnel Costs (Tables)

12 Months Ended

Dec. 31, 2022

Employees and Personnel Costs

Schedule of Wages and Salaries


	Year Ended December 31,
Wages and Salaries	2022	2021	2020
Parent Company
Board and Executive Management¹⁾	33,471	27,792	19,211
Other employees	52,126	33,370	15,598

Subsidiaries
Board and Executive Management	14,493	4,983	3,184
Other employees	90,055	57,452	11,615
Total	190,145	123,597	49,608

¹⁾ Executive Management includes the Board, CEO and other executive management.

Schedule of Social Security Costs and Pension Costs



	Year Ended December 31,
Social Security Costs and Pension Costs	2022	2021	2020
Parent Company
Pension costs for the Board and Executive Management	2,167	1,785	1,748
Pension costs to other employees	6,582	4,084	1,666
Social security costs	17,393	17,088	12,330

Subsidiaries
Pension costs for the Board and Executive Management	616	167	129
Pension costs to other employees	2,647	928	506
Social security costs	6,484	8,596	225
Total	35,889	32,648	16,604

Schedule of Gender Distribution Among the Board and Senior Executives


	Year Ended December 31,
	2022		2021		2020
Percentage of women on the Board	67	%	60	%	60	%
Percentage of men on the Board	33	%	40	%	40	%
Percentage of women among other executive management	38	%	33	%	33	%
Percentage of men among other executive management	62	%	67	%	67	%

Schedule of Disclosures Regarding Total Remuneration of The Board and Senior Executives


	Year Ended December 31, 2022
	Base Salary,		Variable	Other	Share-Based
	Board Fee	Pension Costs	Remuneration	Remuneration	Payments	Total
Chairman of the Board
Elmar Schnee	975	—	—	—	647	1,622

Board members
Hilde Furberg	413	—	—	—	239	651
Diane Parks	490	—	—	—	239	729
Lennart Hansson (until May, 2022)	200	—	—	—	33	233
Molly Henderson	590	—	—	—	227	817
Henrik Stenqvist (from May, 2022)	275	—	—	—	74	349
Elisabeth Björk (from May, 2022)	188	—	—	—	74	261

Executive Management
CEO, Renée Aguiar-Lucander	5,938	760	2,293	—	4,056	13,048

Other executive management (7 people)	17,784	2,023	5,146	—	8,083	33,037
of which relates to subsidiaries	7,516	616	3,152	—	3,824	15,109
Total	26,853	2,783	7,440	—	13,671	50,747


	Year Ended December 31, 2021
	Base Salary,		Variable	Other	Share-Based
	Board Fee	Pension Costs	Remuneration	Remuneration	Payments	Total
Chairman of the Board
Elmar Schnee	898	—	—	—	465	1,363

Board members
Hilde Furberg	336	—	—	—	162	498
Lennart Hansson	360	—	—	—	162	522
Diane Parks	421	—	—	—	162	583
Molly Henderson	539	—	—	—	124	663

Executive Management
CEO, Renée Aguiar-Lucander	4,860	760	1,840	—	3,270	10,730

Other executive management (5 people)	11,279	1,193	2,335	—	5,561	20,368
of which relates to subsidiaries	2,775	167	694	—	1,515	5,151
Total	18,693	1,953	4,175	—	9,906	34,727


	Year Ended December 31, 2020
	Base Salary,		Variable	Other	Share-Based
	Board Fee	Pension Costs	Remuneration	Remuneration	Payments	Total
Chairman of the Board
Elmar Schnee	834	—	—	—	310	1,144

Board members
Thomas Eklund (until June, 2022)	72	—	—	—	43	115
Hilde Furberg	273	—	—	—	106	379
Lennart Hansson	281	—	—	—	106	387
Bengt Julander (until June, 2022)	58	—	—	—	—	58
Diane Parks	379	—	—	—	106	485
Molly Henderson (from June, 2022)	345	—	—	—	37	382

Executive Management
CEO, Renée Aguiar-Lucander	3,401	678	1,357	—	1,094	6,530

Other executive management (5 people)	9,816	1,198	1,760	472	2,018	15,264
of which relates to subsidiaries	2,547	129	636	—	—	3,312
Total	15,459	1,876	3,117	472	3,820	24,744

Other Non-Current Liabilities (Details) kr in Thousands	Dec. 31, 2022 SEK (kr)
Other Non-Current Liabilities
Additional liabilities	kr 4,350

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2022
Significant Accounting Policies
Functional Currency and Reporting Currency	Functional Currency and Reporting Currency The Parent Company’s functional currency is Swedish Kronor (SEK), which is also the presentation currency of the Group. This means that the financial statements are presented in Swedish kronor (SEK) and all amounts, unless otherwise stated, are rounded to the nearest thousand (SEK 000s).
Basis for Valuation and Current versus Non-Current Classification	Basis for Valuation and Current versus Non-Current Classification The consolidated financial statements have been prepared on a historical cost basis, except for certain financial assets (including derivative financial instrument) and contingent consideration that have been measured at fair value through profit or loss. The Group presents assets and liabilities in the statement of financial position based on current/non-current classification. An asset is current when it is expected to be realized within twelve months after the reporting period. All other assets are classified as non-current. A liability is current when it is due to be settled within twelve months after the reporting period. The Group classifies all other liabilities as non-current.
Employee Benefits	Employee Benefits Short-term benefits Current employee benefits such as salaries, social security costs, vacation pay and bonuses are expensed during the period in which employees perform the service. Pensions The Group has both defined-contribution and defined-benefit pension plans, and most employees are covered by and recognized in the defined-contribution pension plans. Employees in France and Switzerland are covered by defined-benefit pension plans. All other employees were covered by defined-contribution pension plans. See Note 27 Pension Liabilities for more information. Defined-contribution pension plans A defined-contribution pension plan is a pension plan according to which the Group pays fixed premiums to a separate legal entity. The Group does not have any legal or informal obligation to pay further premiums if this legal entity does not have sufficient assets to pay the full remuneration to employees corresponding to their service during the current or previous periods. The Group therefore has no further risk. The Group’s obligations relating to fees for defined-contribution plans are expensed in profit or loss as they are accrued due to the employee performing services for the Group over a period. Defined-benefit pension plans In defined-benefit plans, the pension is determined as a percentage of the pensionable final salary, based on the employee’s length of service and average final salary. The Group is responsible for ensuring that the established benefits are paid out. The defined-benefit pension obligations are recognized in the consolidated statements of financial position as the net total of the estimated present value of the obligations and the fair value of the plan assets, which are recognized as a provision or a non-current financial receivable. For defined-benefit plans, pension expense and commitments are calculated using the applicable principles of IAS 19. This calculation is performed at least annually by independent actuaries. The Group’s obligations are measured at the present value of expected future payments. Actuarial gains and losses may arise in connection with the determination of the present value of the obligations and the fair value of plan assets. These arise either because the fair value differs from the previous assumption, or the assumptions change. Actuarial gains and losses are recognized in the consolidated statements of comprehensive income in the period in which they arise. Interest expense, less the estimated return on plan assets, is classified as a financial expense. Other cost items in the pension expense are charged to operating profit. Severance pay An expense for remuneration in connection with termination of employment of personnel is recognized only if the Group is committed, without any realistic possibility of withdrawal, by a formal detailed plan to eliminate a position in advance of when that position would normally expire. When remuneration is paid as an offer to encourage voluntary termination of employment, the cost is recognized if it is probable that the offer will be accepted and the number of employees that will accept the offer can be reliably estimated. Share-based payments Share-based payments in the Group refers to option programs and performance-based share award programs, which are regulated by equity instruments. In cases where the fair value of the instrument exceeds what the employee paid, the difference is recognized as a personnel cost. The fair value of options is determined at the grant date using the Black-Scholes model for pricing of options. The valuation of the performance share awards is based on a discounted model with Monte Carlo simulation of the share price’s development for the share-related parts and with estimated probabilities for the outcome of the market conditions. The cost is recognized, together with a corresponding increase in equity, during the period in which the service conditions are met, up to and including, the date on which the employees concerned are fully eligible for compensation. Social security costs attributable to equity-related instruments to employees as remuneration for purchased services shall be expensed over the periods during which the services are performed. The cost should then be measured using the same valuation model used when the options were issued. The provision recognized must be revalued at each reporting period on the basis of a calculation of the social security costs that may be paid when the instruments are resolved.
Financial Assets and Financial Liabilities	Financial Assets and Financial Liabilities A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial instruments are classified at initial recognition, including on the basis of the purpose for which the instrument was acquired and managed. This classification determines the valuation of the instruments. Initial recognition and measurement of financial assets The Group’s financial assets consist of non-current financial assets, accounts receivable and cash, which are recognized at amortized cost. The instruments are classified into: – Amortized cost, or – Fair value through profit or loss Financial assets at amortized cost are initially measured at fair value with the addition of transaction costs. Following the initial recognition, the assets are measured at amortized cost less a provision for losses on expected credit losses. Assets classified at amortized cost are held according to the business model to collect contractual cash flows that are only payments of capital amount and interest on the outstanding capital amount. Initial recognition and measurement of financial liabilities The Group’s financial liabilities consist of contingent consideration, non-current interest-bearing liabilities, other non-current liabilities, lease liabilities, accounts payable and other current liabilities, all of which, except contingent consideration, are recognized as amortized cost. Contingent consideration is recognized at fair value through profit or loss. The instruments are classified into: – Amortized cost, or – Fair value through profit or loss Financial liabilities at amortized costs are initially measured at fair value, net of transaction costs. Subsequently periods are measured at amortized cost using the effective interest (EIR) method. Financial liabilities classified at fair value are measured both initially and in subsequent periods at fair value in the Group’s consolidated statements of financial position, where changes in fair value are recognized in the Group’s consolidated statements of income. The components of the change in fair value relating to exchange rate effects are recognized in net financial items and other changes in fair value are recognized in operating profit or loss. Recognition and derecognition A financial asset or financial liability is recognized in the consolidated statement of financial position when the Group becomes a party in accordance with the contractual terms of the instrument. Debt is recognized when the counterparty has performed and a contractual obligation exists to pay, even if an invoice has not yet been received. A financial asset is derecognized from the consolidated statement of financial position when the rights in the agreement are realized, expire or the Group loses control of them. A financial liability is derecognized from the consolidated statement of financial position when the contractual obligation is fulfilled or otherwise extinguished. The same applies to part of a financial asset or financial liability. Gains and losses from derecognition from the consolidated statement of financial position are recorded in the consolidated statement of income. A financial asset and financial liability are offset and recognized with a net amount in the consolidated statement of financial position only when there is a legal right to set off the amounts and that there is an intention to settle the items with a net amount or to simultaneously realize the asset and settle the debt. Impairment of financial assets The Group’s impairment model is based on expected credit losses and takes into account forward-looking information. The valuation of expected credit losses takes into account any collateral and other credit enhancements in the form of guarantees. See Note 20 Financial Risks for information on considerations relating to accounts receivable and deposits.
Accounts Receivable	Accounts Receivable Accounts receivable are reported at amortized cost. A provision for expected credit losses is recorded based on the Group’s forward looking expected credit losses (ECL). An analysis of expected credit losses is performed, taking into account historical, current and forward looking factors. The effect of recognition of the provision amount is reported in the statement of income.
Cash	Cash Cash is entirely comprised of cash at banks.
Equity	Equity Common shares, other contributed capital and retained earnings are classified as equity. Financial instruments that meet the criteria for classification as equity are recognized as equity even if the financial instrument is legally structured as a liability. Transaction costs that are directly attributable to the issue of new shares or options are recognized net after tax in equity as a deduction from the issue proceeds. When Calliditas shares are repurchased, the amount of the consideration paid is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented as a deduction from total equity. When treasury shares are sold or subsequently reissued, the amount received is recognized as an increase in equity and the resulting surplus or deficit on the transaction is transferred to or from Additional Paid-in Capital.

Other Operating Expenses (Details) - SEK (kr) kr in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Operating Expenses
Change in value of the contingent consideration at fair value	kr 15,941	kr 4,470

Accrued Expenses and Deferred Revenue (Tables)

12 Months Ended

Dec. 31, 2022

Accrued Expenses and Deferred Revenue

Schedule of accrued expenses and deferred revenue


	December 31,
	2022	2021
Vacation pay liabilities	8,310	6,107
Accrued salaries and Board fees	28,186	16,786
Social security costs	7,065	5,492
Deferred revenue	—	3,387
Accrued rebates on sales	15,849	—
Accrued expenses for royalty	12,023	—
Accrued expenses for research and development	34,637	4,230
Accrued expenses for marketing and selling	21,543	1,242
Accrued expenses for administration	8,832	16,309
Total	136,446	53,553

Financial Income (Tables)

12 Months Ended

Dec. 31, 2022

Financial Income

Schedule of Financial income


	Year Ended December 31,
	2022	2021	2020
Interest income under the effective interest method	3,553	102	547
Exchange rate differences	46,642	20,234	—
Total	50,195	20,336	547

Other Operating Expenses (Tables)

12 Months Ended

Dec. 31, 2022

Other Operating Expenses

Components of other operating expense


	Year Ended December 31,
	2022	2021	2020
Exchange rate differences	7,133	1,807	—
Net loss on disposal of equipment	—	67	—
Change in value of the contingent consideration at fair value	15,941	4,470	—
Total	23,074	6,344	—

Other Operating Income (Tables)

12 Months Ended

Dec. 31, 2022

Other Operating Income

Components of other operating income


	Year Ended December 31,
	2022	2021	2020
Exchange rate differences	—	149	2,501
Pass through costs	439	—	—
Net gains on disposal of equipment	—	110	—
Other income	2,423	—	—
Total	2,862	259	2,501

Non-Current Financial Assets (Details) - SEK (kr) kr in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Non-Current Financial Assets
Additional acquisition	kr 7,064	kr 1,686
Exchange differences	231	4
Payment of bank guarantee deposits	kr 6,851	kr 3,915

Financial Expenses (Details) kr in Thousands	12 Months Ended
Financial Expenses (Details) kr in Thousands	Dec. 31, 2020 SEK (kr)
Financial Expenses
Exchange rate differences	kr (53,267)

Non-Current Financial Assets (Tables)

12 Months Ended

Dec. 31, 2022

Non-Current Financial Assets

Schedule of non-current financial assets


	December 31,
	2022	2021
Cost at opening balance	3,915	2,225
Additional acquisition	7,064	1,686
Exchange differences	231	4
Net book value	11,210	3,915

Group Companies (Tables)

12 Months Ended

Dec. 31, 2022

Group Companies

Schedule of group companies


		Country of	% Equity Interest
Company	Principal Activities	Incorporation		2022		2021		2020
Parent Company
Calliditas Therapeutics AB	Research and development of pharmaceuticals	Sweden		—		—		—

Subsidiaries
Nefecon AB	Administration of incentive programs issued by the Parent Company	Sweden		100	%	100	%	100	%
Calliditas NA Enterprises Inc	Market access activities in the United States	United States		100	%	100	%	100	%
Calliditas Therapeutics US Inc	Commercial activities in the United States	United States		100	%	100	%	—
Calliditas Therapeutics France SAS	Research and development of pharmaceuticals	France		100	%	100	%	86.2	%
Calliditas Therapeutics Suisse SA	Research and development of pharmaceuticals	Switzerland		100	%	100	%	86.2	%

Financial Expenses (Tables)

12 Months Ended

Dec. 31, 2022

Financial Expenses

Schedule of Financial expenses


	Year Ended December 31,
	2022	2021	2020
Interest on lease liabilities	(1,604)	(590)	(388)
Other interest expenses under the effective interest method	(31,191)	(6,518)	(5)
Exchange rate differences	—	—	(53,267)
Changes in FX options measured at fair value	—	—	(3,318)
Other financial expenses	(4,874)	(2,145)	—
Total	(37,669)	(9,253)	(56,978)

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2022 shares
Ifrs Statement
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity Registrant Name	Calliditas Therapeutics AB
Entity File Number	001-38097
Entity Incorporation, State or Country Code	V7
Entity Address, Address Line One	Kungsbron 1, D5
Entity Address, City or Town	Stockholm
Entity Address, Country	SE
Title of 12(b) Security	Common shares, quota value SEK 0.04 per share *
No Trading Symbol Flag	true
Trading Symbol	CALT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	59,572,587
Entity Shell Company	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	true
Entity Central Index Key	0001795579
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Period End Date	Dec. 31, 2022
Amendment Flag	false
Auditor Name	Ernst & Young AB
Auditor Firm ID	1433
Auditor Location	Stockholm
Entity Address, Postal Zip Code	111 22
Business Contact
Ifrs Statement
Entity Address, Address Line One	Kungsbron 1, D5
Entity Address, City or Town	Stockholm
Entity Address, Country	SE
Contact Personnel Name	Renée Aguiar-Lucander
City Area Code	+46 (0)
Local Phone Number	8 411 3005
Contact Personnel Email Address	renee.lucander@calliditas.com
Entity Address, Postal Zip Code	111 22

Non-Current Financial Assets

12 Months Ended

Dec. 31, 2022

Non-Current Financial Assets

Non-Current Financial Assets

Note 17 Non-Current Financial Assets


	December 31,
	2022	2021
Cost at opening balance	3,915	2,225
Additional acquisition	7,064	1,686
Exchange differences	231	4
Net book value	11,210	3,915

Non-current financial assets comprise of bank guarantees/deposits amounted to SEK 6,851 and SEK 3,915 as of December 31, 2022 and 2021, respectively and other non-current receivables amounted to SEK 4,359 as of December 31, 2022, and no other non-current receivables were recognized as of December 31, 2021.

Prepaid Expenses and Accrued Income (Details) - SEK (kr) kr in Thousands	Dec. 31, 2022	Dec. 31, 2021
Prepaid Expenses and Accrued Income
Accrued royalties	kr 2,287
Prepaid insurance premiums	9,148	kr 10,813
Prepaid interest costs	3,693
Prepaid expenses for research and development	45,454	27,888
Prepaid expenses for marketing and selling	8,194
Other prepaid expenses	kr 1,964	kr 6,331

Employees and Personnel Costs - Gender Distribution (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Board
Employees and Personnel Costs
Percentage of women	67.00%	60.00%	60.00%
Percentage of men	33.00%	40.00%	40.00%
Executive management
Employees and Personnel Costs
Percentage of women	38.00%	33.00%	33.00%
Percentage of men	62.00%	67.00%	67.00%

Financial Income (Details) - SEK (kr) kr in Thousands	12 Months Ended
Financial Income (Details) - SEK (kr) kr in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial Income
Exchange rate differences	kr 46,642	kr 20,234

Prepaid Expenses and Accrued Income (Tables)

12 Months Ended

Dec. 31, 2022

Prepaid Expenses and Accrued Income

Schedule of prepaid expenses and accrued income


	December 31,
	2022	2021
Accrued royalties	2,287	—
Prepaid insurance premiums	9,148	10,813
Prepaid interest costs	3,693	—
Prepaid expenses for research and development	45,454	27,888
Prepaid expenses for marketing and selling	8,194	—
Other prepaid expenses	1,964	6,331
Total	70,741	45,032

Other Non-Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Other Non-Current Liabilities

Schedule of other non-current liabilities


	December 31,
	2022	2021
Opening balance	—	—
Additional liabilities	4,350	—
Closing balance	4,350	—

Description of Business

12 Months Ended

Dec. 31, 2022

Description of Business

Description of Business

Calliditas Therapeutics AB (publ) (“Calliditas” or the “Parent Company”), with corporate registration number 556659-9766, and its subsidiaries (collectively, the “Group”) conduct development and commercial activities in pharmaceuticals. These consolidated financial statements encompass the Group, domiciled in Stockholm, Sweden, and its subsidiaries for the year ended December 31, 2022, 2021 and 2020, respectively.

Calliditas is a commercial stage biopharma company focused on identifying, developing and commercializing novel treatments in orphan indications, with an initial focus on renal and hepatic diseases with significant unmet medical needs. The registered address of the corporate headquarters is Kungsbron 1, D5, Stockholm, Sweden.

Calliditas was founded as a public limited liability company under the laws of Sweden on February 20, 2004 under the name Pharmalink AB and registered with the Swedish Companies Registration Office on April 15, 2004. As of December 31, 2022, Calliditas is the Parent Company of four subsidiaries located in Sweden, France and in the United States. The Swedish subsidiary is Nefecon AB which is conducting no operating activities. The subsidiaries in the United States are Calliditas Therapeutics US Inc and Calliditas NA Enterprises Inc, who are conducting commercialization activates in the United States, respectively. The French subsidiary is Calliditas Therapeutics France SAS located in France which is conducting preclinical activities.

The Board of Directors (the “Board”) approved, and authorized for issuance, these consolidated financial statements on April 25, 2023.

Employees and Personnel Costs - Average Number of Employees (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Parent Company
Employees and Personnel Costs
Percentage of male employees	33.00%	40.00%	44.00%
Subsidiaries
Employees and Personnel Costs
Percentage of male employees	51.00%	55.00%	86.00%

Employees and Personnel Costs - Social Security Costs and Pension Costs (Details) - SEK (kr) kr in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employees and Personnel Costs
Social security costs and pension costs	kr 35,889	kr 32,648	kr 16,604

Description of Business (Details)	Dec. 31, 2022 subsidiary
Description of Business
Number of subsidiaries	4

Significant Accounting Policies - Leases (Details)	12 Months Ended
Significant Accounting Policies - Leases (Details)	Dec. 31, 2022
Significant Accounting Policies
Estimated lease term	12 months

Accrued Expenses and Deferred Revenue (Details) - SEK (kr) kr in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accrued Expenses and Deferred Revenue
Vacation pay liabilities	kr 8,310	kr 6,107
Accrued salaries and Board fees	28,186	16,786
Social security costs	7,065	5,492
Deferred revenue		3,387
Accrued rebates on sales	15,849
Accrued expenses for royalty	12,023
Accrued expenses for research and development	34,637	4,230
Accrued expenses for marketing and selling	21,543	1,242
Accrued expenses for administration	8,832	16,309
Total	kr 136,446	kr 53,553

Prepaid Expenses and Accrued Income

12 Months Ended

Dec. 31, 2022

Prepaid Expenses and Accrued Income

Prepaid Expenses and Accrued Income

Note 22 Prepaid Expenses and Accrued Income


	December 31,
	2022	2021
Accrued royalties	2,287	—
Prepaid insurance premiums	9,148	10,813
Prepaid interest costs	3,693	—
Prepaid expenses for research and development	45,454	27,888
Prepaid expenses for marketing and selling	8,194	—
Other prepaid expenses	1,964	6,331
Total	70,741	45,032

Costs according to Type of Cost (Tables)

12 Months Ended

Dec. 31, 2022

Costs according to Type of Cost

Schedule of operating expenses


	Year Ended December 31,
	2022	2021	2020
Raw materials and consumables	3,179	—	—
Other external expenses	939,566	549,079	311,329
Personnel costs	248,952	164,206	68,943
Depreciation on equipment’s and right-of-use assets	12,913	34,433	2,823
Other operating expenses	23,074	6,344	—
Total	1,227,684	754,062	383,095