Information about share-based compensation to related parties is found in Note 6 Share-based compensation.

Source: https://www.marketscreener.com/quote/stock/OATLY-GROUP-AB-122992133/news/Oatly-Interim-condensed-consolidated-statement-of-operations-Form-6-K-44462478/?utm_medium=RSS&utm_content=20230729

It is useful when there is a need to account for a business combination, acquisition of assets, and share-based compensation, and is similar (but not the same) as the tax-focused “fair market value” standard of value.

Source: https://www.forbes.com/sites/forbesfinancecouncil/2023/02/06/value-creation-and-the-cfo-part-1-value-definitions-and-measurements/

The biggest factor in actually R&D going down a bit this year as a percent of revenue was that non-cash, share-based compensation was lower this year than last year.

Source: https://seekingalpha.com/article/4633406-darktrace-plc-drktf-q4-2023-earnings-call-transcript?source=feed_all_articles