43423339 2024-07-01 2025-06-30 43423339 2024-07-01 2025-06-30 1 43423339 2024-07-01 2025-06-30 2 43423339 2024-07-01 2025-06-30 3 43423339 2024-07-01 2025-06-30 1 43423339 2023-07-01 2024-06-30 43423339 2025-06-30 43423339 2024-06-30 43423339 2024-06-30 fsa:ContributedCapitalMember 43423339 2024-06-30 fsa:ReserveForDevelopmentExpenditureMember 43423339 2024-06-30 fsa:RetainedEarningsMember 43423339 2024-07-01 2025-06-30 fsa:ReserveForDevelopmentExpenditureMember 43423339 2024-07-01 2025-06-30 fsa:RetainedEarningsMember 43423339 2025-06-30 fsa:ContributedCapitalMember 43423339 2025-06-30 fsa:ReserveForDevelopmentExpenditureMember 43423339 2025-06-30 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Annual report 2025-10-17 Tijmen Spiertz The Executive Board has today considered and approved the annual report of ROICO Solutions ApS for the financial year 01.07.2024 - 30.06.2025. The annual report is presented in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 30.06.2025and of the results of its operations for the financial year 01.07.2024 - 30.06.2025. We believe that the management commentary contains a fair review of the affairs and conditions referred to therein. We consider the preconditions for not auditing the financial statements for the financial year 01.07.2024 - 30.06.2025 to be complied with. We recommend the annual report for adoption at the Annual General Meeting. Odense Tijmen Spiertz Askarbek Pazylbekov Antonios Karageorgiou To Management of ROICO Solutions ApS We have compiled the financial statements of ROICO Solutions ApS for the financial year 01.07.2024 - 30.06.2025​based on the Entity’s bookkeeping records and other information Management has ​provided. ​​ ​​These financial statements comprise the income statement, balance sheet, statement of changes in equity, notes and a summary of significant accounting policies. ​​ ​​We performed this compilation engagement in accordance with ISRS 4410, Compilation Engagements. ​​ ​​We have applied our expertise in accounting and financial reporting to assist Management in the preparation ​​and presentation of these financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Public Accountants Act and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, objectivity, professional competence and due care. ​​These financial statements and the accuracy and completeness of the information used to compile the financial ​​statements are Management’s responsibility. ​​Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy ​​or completeness of the disclosures Management provided to us to compile these financial statements. ​Accordingly, we do not express an audit opinion or a review conclusion about whether the financial statements ​​have been prepared in accordance with the Danish Financial Statements Act. Odense Deloitte Statsautoriseret Revisionspartnerselskab 33963556 Martin Lillesø Larsen State Authorised Public Accountant mne50638 Primary activitiesThe company's activity is to develop and sell robot solutions relating to the painting profession and any related business. Development in activities and financesThe year's result shows a surplus of DKK 34,283. The company's negative result last fiscal year has meant that the​company has lost its equity and is thus covered by the capital regulations § 119 of the Companies Act. ​​The management expects the company's equity to be reestablished through future positive earnings, debt conversion or via capital increase. Research and development activitiesThe development project relates to a new innovative painting robot to be used and developed by the ​company. The company's employees and business partners have developed on the robot since the start of the company. The robot is in a prototype stage at the end of balance day, but further development is ongoing and the​company expect to have a product ready for sale in 2025 or 2026. Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. 899101 182421 896557 769234 2544 -586813 87915 61075 -85371 -647888 -119654 -67478 34283 -580410 34283 -580410 34283 -580410 1739046 843879 1739046 843879 1739046 843879 2160 0 63715 16854 212635 25097 278510 41951 635996 690178 914506 732129 2653552 1576008 40000 40000 1356456 658226 -1753291 -1089344 -356835 -391118 67884 0 67884 0 1148853 1060940 1739046 843879 2887899 1904819 34318 28480 20286 33827 54604 62307 2942503 1967126 2653552 1576008 40000 658226 -1089344 -391118 698230 -698230 0 34283 34283 40000 1356456 -1753291 -356835 1 Staff costs2024/25​DKK2023/24​DKKWages and salaries868,212746,774Other social security costs28,34522,460896,557769,234Average number of full-time employees33 3 3 2 Intangible assetsDevelopment projects in progress​DKKCost beginning of year843,879Additions895,167Cost end of year1,739,046Carrying amount end of year1,739,046 3 Development projectsThe development project relates to a new innovative painting robot to be used and developed by the ​company. The company's employees and business partners have developed on the robot since the start of the company. The robot is in a prototype stage at the end of balance day, but further development is ongoing and the ​company expect to have a product ready for sale in 2025 or 2026. In addition, there are no inpatients special prerequisites in the assessment of development projects. 4 Non-current liabilities other than provisionsDue after more than 12 months​2024/25​DKKConvertible and dividend-yielding debt instruments1,148,853Deferred income1,739,0462,887,899Debt due for payment 5 years after the balance sheet date is DKK 0. 5 Unrecognised rental and lease commitments2024/25​DKK2023/24​DKKLiabilities under rental or lease agreements until maturity in total5,2003,200 This annual report has been presented in accordance with the provisions of the Danish Financial Statements ​Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year. Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic ​benefits will flow to the Entity, and the value of the asset can be measured reliably. ​​Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a ​result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the ​value of the liability can be measured reliably. ​​On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial ​recognition is effected as described below for each financial statement item. ​​Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm ​or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and ​measurement. ​​Income is recognised in the income statement when earned, whereas costs are recognised by the amounts ​attributable to this financial year. Gross profit or lossGross profit or loss comprises own work capitalised, other operating income, cost of raw materials and consumables and external expenses. RevenueRevenue from the sale of manufactured goods and goods for resale is recognised in the income statement ​when delivery is made and risk has passed to the buyer. Own work capitalisedOwn work capitalised comprises staff costs and other costs incurred in the financial year and recognised in ​cost for proprietary intangible assets. Other operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary ​activities, including salary refunds. Cost of salesCost of sales comprises goods consumed in the financial year measured at cost, adjusted for normal inventory writedowns. Costs of raw materials and consumablesCosts of raw materials and consumables comprise the consumption of raw materials and consumables for the financial year after adjustment for changes in inventories of these goods from the beginning to the end of the year. This item includes shrinkage, if any, and normal writedowns of the relevant inventories. Other external expensesOther external expenses include expenses relating to the Entity’s normal activities, including expenses for ​premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of ​receivables recognised in current assets. Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc . for entity staff. Other financial expensesOther financial expenses comprise interest expenses. Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the ​income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity.The Entity is jointly taxed with all Danish group enterprises. The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses). Intellectual property rights etc.Intellectual property rights etc. comprise development projects in progress with related intellectual property rights, acquired intellectual property rights and prepayments for intangible assets.Development projects on clearly defined and identifiable products and processes, for which the technical rate ​of utilisation, adequate resources and a potential future market or development opportunity in the enterprise ​can be established, and where the intention is to manufacture, market or apply the product or process in question, are recognised as intangible assets. Other development costs are recognised as costs in the income ​statement as incurred. When recognising development projects as intangible assets, an amount equalling ​the costs incurred less deferred tax is taken to equity in the reserve for development costs that is reduced ​as the development projects are amortised and written down.​​ ​​The cost of development projects comprises costs such as salaries and amortisation that are directly and ​indirectly attributable to the development projects.​ ​Intellectual property rights etc. are written down to the lower of recoverable amount and carrying amount. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. Tax payable or receivableCurrent tax payable or receivable is recognised in the balance sheet, stated as tax computed on this year's ​taxable income, adjusted for prepaid tax. CashCash comprises bank deposits. Deferred taxDeferred tax is recognised on all temporary differences between the carrying amount and the tax-based value of assets and liabilities, for which the tax-based value is calculated based on the planned use of each asset.​​Deferred tax assets, including the tax base of tax loss carryforwards, are recognised in the balance sheet at ​their estimated realisable value, either as a set-off against deferred tax liabilities or as net tax assets. Operating leasesLease payments on operating leases are recognised on a straight-line basis in the income statement over the term of the lease. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. Deferred incomeDeferred income comprises income received for recognition in subsequent financial years. Deferred income ​is measured at cost. true 2025-10-17 2025-10-17 true 2023-07-01 2024-06-30 Odense 5100 5 Tværkajen, Postboks 10 Odense Odense M 5230 Regnskabsklasse B Andre erklæringer uden sikkerhed 2025-06-30 2024-07-01 st26 Cortex Park ROICO Solutions ApS 43423339 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab