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Oweson 2023-12-15 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">The Board of Directors and the Executive Board have today discussed and approved the annual report of MaiScope Topco ApS for the financial year 16 March – 30 June 2023.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">The annual report has been prepared in accordance with the International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">In our opinion, the consolidated financial statements and the parent company financial statements give a true and fair view of the financial position of the Group and the Parent Company at 30 June 2023 and of the results of their operations and consolidated cash flows for the financial year 16 March – 30 June 2023.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Further, in our opinion, the Management's review gives a fair review of the development in the Group's and the Parent Company's operations and financial matters, the results for the year and the Group's and the Parent Company's financial position.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">We recommend that the annual report be approved at the annual general meeting.</td></tr></table> Herning 2023-12-15 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Independent auditor's report</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">To the shareholders of MaiScope Topco ApS</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Opinion</td></tr><tr><td colspan="1">We have audited the consolidated financial statements and the parent company financial statements of MaiScope</td></tr><tr><td colspan="1">Topco ApS for the financial year 16 March – 30 June 2023, which comprise income statement, statement of</td></tr><tr><td colspan="1">comprehensive income, balance sheet, statement of changes in equity, cash flow statement and notes, including</td></tr><tr><td colspan="1">accounting policies, for the Group and the Parent Company. The consolidated financial statements and the parent</td></tr><tr><td colspan="1">company financial statements are prepared in accordance with International Financial Reporting Standards as</td></tr><tr><td colspan="1">adopted by the EU and additional requirements of the Danish Financial Statements Act.</td></tr><tr><td colspan="1">In our opinion, the consolidated financial statements and the parent company financial statements give a true</td></tr><tr><td colspan="1">and fair view of the financial position of the Group and the Parent Company at 30 June 2023 and of the results of</td></tr><tr><td colspan="1">the Group's and the Parent Company's operations and cash flows for the financial year 16 March – 30 June 2023</td></tr><tr><td colspan="1">in accordance with International Financial Reporting Standards as adopted by the EU and additional</td></tr><tr><td colspan="1">requirements of the Danish Financial Statements Act.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Basis for opinion</td></tr><tr><td colspan="1">We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional</td></tr><tr><td colspan="1">requirements applicable in Denmark. Our responsibilities under those standards and requirements are further</td></tr><tr><td colspan="1">described in the "Auditor's responsibilities for the audit of the consolidated financial statements and the parent</td></tr><tr><td colspan="1">company financial statements" (hereinafter collectively referred to as "the financial statements") section of our</td></tr><tr><td colspan="1">report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for</td></tr><tr><td colspan="1">our opinion.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Independence</td></tr><tr><td colspan="1">We are independent of the Group in accordance with the International Ethics Standards Board for Accountants'</td></tr><tr><td colspan="1">International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements</td></tr><tr><td colspan="1">applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these</td></tr><tr><td colspan="1">requirements and the IESBA Code.</td></tr><tr><td colspan="1">Statement on the Management's review</td></tr><tr><td colspan="1">Management is responsible for the Management's review</td></tr><tr><td colspan="1">Our opinion on the financial statements does not cover the Management's review, and we do not express any</td></tr><tr><td colspan="1">assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our audit of the financial statements, our responsibility is to read the Management's review</td></tr><tr><td colspan="1">and, in doing so, consider whether the Management's review is materially inconsistent with the financial</td></tr><tr><td colspan="1">statements, or our knowledge obtained during the audit, or otherwise appears to be materially misstated.</td></tr><tr><td colspan="1">Moreover, it is our responsibility to consider whether the Management's review provides the information</td></tr><tr><td colspan="1">required under the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, we conclude that the Management's review is in accordance with the</td></tr><tr><td colspan="1">financial statements and has been prepared in accordance with the requirements of the Danish Financial</td></tr><tr><td colspan="1">Statements Act. We did not identify any material misstatement of the Management's review.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Management's responsibilities for the financial statements</td></tr><tr><td colspan="1">Management is responsible for the preparation of consolidated financial statements and parent company</td></tr><tr><td colspan="1">financial statements that give a true and fair view in accordance with International Financial Reporting</td></tr><tr><td colspan="1">Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act and for such</td></tr><tr><td colspan="1">internal control as Management determines is necessary to enable the preparation of financial statements that</td></tr><tr><td colspan="1">are free from material misstatement, whether due to fraud or error.</td></tr><tr><td colspan="1">In preparing the financial statements, Management is responsible for assessing the Group's and the Parent</td></tr><tr><td colspan="1">Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and</td></tr><tr><td colspan="1">using the going concern basis of accounting in preparing the financial statements unless Management either</td></tr><tr><td colspan="1">intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Auditor's responsibilities for the audit of the financial statements</td></tr><tr><td colspan="1">Our objectives are to obtain reasonable assurance as to whether the financial statements as a whole are free from</td></tr><tr><td colspan="1">material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.</td></tr><tr><td colspan="1">Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance</td></tr><tr><td colspan="1">with ISAs and additional requirements applicable in Denmark will always detect a material misstatement when it</td></tr><tr><td colspan="1">exists. Misstatements can arise from fraud or error and are considered material if, individually or in the</td></tr><tr><td colspan="1">aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of</td></tr><tr><td colspan="1">the financial statements.</td></tr><tr><td colspan="1">As part of an audit conducted in accordance with ISAs and additional requirements applicable in Denmark, we</td></tr><tr><td colspan="1">exercise professional judgement and maintain professional scepticism throughout the audit. We also</td></tr><tr><td colspan="1">Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or</td></tr><tr><td colspan="1">error, design and perform audit procedures responsive to those risks and obtain audit evidence that is</td></tr><tr><td colspan="1">sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material</td></tr><tr><td colspan="1">misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve</td></tr><tr><td colspan="1">collusion, forgery, intentional omissions, misrepresentations or the override of internal control.</td></tr><tr><td colspan="1">Obtain an understanding of internal control relevant to the audit in order to design audit procedures that</td></tr><tr><td colspan="1">are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness</td></tr><tr><td colspan="1">of the Group's and the Parent Company's internal control.</td></tr><tr><td colspan="1">Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates</td></tr><tr><td colspan="1">and related disclosures made by Management.</td></tr><tr><td colspan="1">Conclude on the appropriateness of Management's use of the going concern basis of accounting in</td></tr><tr><td colspan="1">preparing the financial statements and, based on the audit evidence obtained, whether a material</td></tr><tr><td colspan="1">uncertainty exists related to events or conditions that may cast significant doubt on the Group's and the</td></tr><tr><td colspan="1">Parent Company's ability to continue as a going concern. If we conclude that a material uncertainty exists,</td></tr><tr><td colspan="1">we are required to draw attention in our auditor's report to the related disclosures in the financial</td></tr><tr><td colspan="1">statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the</td></tr><tr><td colspan="1">audit evidence obtained up to the date of our auditor's report. However, future events or conditions may</td></tr><tr><td colspan="1">cause the Group and the Parent Company to cease to continue as a going concern.</td></tr><tr><td colspan="1">Evaluate the overall presentation, structure and contents of the financial statements, including the note</td></tr><tr><td colspan="1">disclosures, and whether the financial statements represent the underlying transactions and events in a</td></tr><tr><td colspan="1">manner that gives a true and fair view.</td></tr><tr><td colspan="1">Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business</td></tr><tr><td colspan="1">activities within the Group to express an opinion on the consolidated financial statements. We are</td></tr><tr><td colspan="1">responsible for the direction, supervision and performance of the group audit. We remain solely</td></tr><tr><td colspan="1">responsible for our audit opinion.</td></tr><tr><td colspan="1">We communicate with those charged with governance regarding, among other matters, the planned scope and</td></tr><tr><td colspan="1">timing of the audit and significant audit findings, including any significant deficiencies in internal control that we</td></tr><tr><td colspan="1">identify during our audit.</td></tr></table> Copenhagen 2023-12-15 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Management's review</td></tr></table> Årsrapport 30700228 EY Godkendt revisionspartner Cortex Park Vest 3 5230 Odense M xWizard version 1.1.1245.0, by EasyX Aps. www.easyx.eu Ledelsespåtegning Revisionspåtegning Grundlag for konklusion Konklusion 51 869000 -869000 11000 1719000 -2577000 -567000 -2010000 0 0 -2010000 0 11000 -122000 0 -480556000 -480678000 386880000 483562000 2884000 40000 321856000 1547000 247463000 154524000 725390000 23987000 2739000 2739000 3029000 755144000 79995000 73945000 7326000 161266000 14972000 3745000 1081000 2537000 22334000 34821000 218422000 973566000 48360000 42000 28132000 76534000 348806000 425340000 106787000 19559000 388599000 514946000 2891000 88000 4843000 20165000 5293000 33280000 548226000 973566000 34733000 480556000 480556000 480556000 2414000 8000 97000 2924000 5443000 485999000 48360000 0 46352000 94712000 94712000 388599000 388599000 840000 1847000 2687000 391287000 485999000 2924000 Adjustments for non cash operations 33768000 Adjustments for non cash operations 2444000 Cash generated from operations (operating activities) before changes in working capital -1706000 Cash generated from operations (operating activities) before changes in working capital -133000 Acquisition of subsidiaries, net of cash acquired -445401000 Acquisition of subsidiaries, net of cash acquired -480556000 Change in deposits -18000 Change in deposits 0 Payment of principal portion of lease liabilities -814000 Payment of principal portion of lease liabilities 0 Capital increase 96682000 Capital increase 96682000 40000 40000 40000 0 0 0 0 40000 40000 0 0 40000 0 0 0 48320000 0 0 -48320000 0 0 0 48362000 48362000 0 0 -20230000 0 -20230000 0 -48362000 0 -48362000 0 -42000 42000 0 0 0 0 -10429000 -26000 -10403000 0 0 -359208000 -359208000 -30658000 -68000 -30590000 96682000 0 -359208000 -455891000 0 0 0 48320000 0 0 -48320000 0 0 0 48362000 -48320000 0 0 -2010000 0 -2010000 0 -48362000 0 -48362000 -2010000 0 -2010000 96682000 0 0 -96682000 48320000 0 28132000 42000 348806000 425340000 48360000 0 46352000 94712000 Lars Ragnar Eriksson Kishan Smmani Fredrik Eugen Oweson Lars Ragnar Eriksson EY Godkendt Revisionspartnerselskab 30700228 Ole Becker State Authorised Public Accountant mne33732