Political and regulatory risk
Private care providers depend on national and municipal decisions on funding and regulation.
- Scope
- Nordic care markets
- Materiality
- high
Attendo
Attendo is a Nordic care services company that provides elderly care, disability care, individual and family care, and social psychiatry services. Its operations are organized into two business areas, Scandinavia and Finland, with services delivered mainly through local care homes, home care, and outsourced care contracts.
33.0k
0.76
0.71
| % | |
|---|---|
| Care for older people | 72% Residential care homes and home care services for elderly people. |
| Disabled care | 14% Care and support services for people with disabilities. |
| Individual & family care and social psychiatry | 11% Specialized care services for individuals, families, and psychiatric support needs. |
| Other | 3% Smaller service lines and ancillary care-related activities. |
Attendo serves people with care needs, including older adults, individuals with disabilities, and clients needing...
- Older peopleprimary
Buys nursing home and home care services for aging populations and long-term care needs.
- Public-sector clientsprimary
Municipalities and public authorities procure outsourced care capacity and placements.
- Disabled care clientssecondary
Require structured support, housing, and daily assistance tailored to disability needs.
- Individual and family care clientssecondary
Need social care, family support, and psychiatric services delivered in local settings.
Attendo operates across the Nordic region through two business areas: Finland and Scandinavia...
- •Finland accounts for 58% of net sales
- •Scandinavia accounts for 42% of net sales
- •Operations are organized into Finland and Scandinavia business areas
- •Care delivery is local and tied to municipal and regional systems
- •Nordic regulation and public funding shape market access
Attendo’s strategy centers on efficient care delivery, the right competence, and growth in capacity and service quality...
01
Efficient operating modelmedium-term
Care delivery must be scalable and consistent across many local units.
02
Good growthmedium-term
New capacity is needed to meet rising care demand from demographics.
03
Right competenceshort-term
Service quality depends on recruiting, developing, and retaining staff.
04
Responsibility and sustainabilitylong-term
Public trust and long-term license to operate depend on care quality and ESG performance.
Attendo is exposed to political and regulatory risk because private care provision depends on public funding,...
Capacity utilization risk
Care homes and units need occupancy to absorb fixed operating costs.
- Scope
- Own-operated homes and new capacity
- Materiality
- high
Skilled employee availability
Care quality and service continuity depend on recruiting and retaining staff.
- Scope
- All care operations
- Materiality
- high
Lease and impairment risk
New homes and leased properties can trigger right-of-use and goodwill impairment judgments.
- Scope
- Property-heavy operations
- Materiality
- high
Reputational risk
Negative media or care-quality issues can reduce contract wins and employee attraction.
- Scope
- Public-facing care services
- Materiality
- medium
IFRS 16
IFRS 16 leases
Affects leverage, depreciation, and interest expense
Goodwill and acquisition-related intangibles
Can create large non-cash write-downs
Onerous contract provisions
Affects operating profit and liabilities
Assets and liabilities held for sale
Changes balance-sheet presentation and timing of gains/losses
Discount-rate assumptions
Moves lease liabilities and finance costs
: 11/08/2026