21646989 2023-12-31 21646989 2022-12-31 21646989 2023-01-01 fsa:ContributedCapitalMember 21646989 2023-01-01 fsa:RetainedEarningsMember 21646989 2023-12-31 fsa:ContributedCapitalMember 21646989 2023-12-31 fsa:RetainedEarningsMember 21646989 2023-01-01 fsa:InvestmentsInGroupEnterprisesMember 21646989 2022-01-01 fsa:InvestmentsInGroupEnterprisesMember 21646989 2023-12-31 fsa:InvestmentsInGroupEnterprisesMember 21646989 2022-12-31 fsa:InvestmentsInGroupEnterprisesMember 21646989 2023-12-31 1 fsa:SubsidiaryMember 21646989 2023-01-01 2023-12-31 21646989 2023-01-01 2023-12-31 1 21646989 2023-01-01 2023-12-31 memberOfBoardIdentifier_executive_board_1 21646989 2023-01-01 2023-12-31 memberOfBoardIdentifier_board_of_director_1 21646989 2023-01-01 2023-12-31 memberOfBoardIdentifier_board_of_director_2 21646989 2023-01-01 2023-12-31 memberOfBoardIdentifier_board_of_director_3 21646989 2023-01-01 2023-12-31 memberOfBoardIdentifier_board_of_director_4 21646989 2022-01-01 2022-12-31 21646989 2023-01-01 2023-12-31 fsa:ContributedCapitalMember 21646989 2023-01-01 2023-12-31 fsa:RetainedEarningsMember 21646989 2023-01-01 2023-12-31 1 fsa:SubsidiaryMember iso4217:DKK pure Årsrapport 33771231 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Strandvejen 44 2900 Hellerup 2023-01-01 2022-01-01 2023-12-31 2022-12-31 21646989 CAPP ApS Hedelundhegnet 10 5270 Odense N Odense PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 33771231 Munkebjergvænget 1, 3. og 4. sal 5230 Odense M Denmark 63 14 42 00 odense@pwc.dk 2024-07-11 Jan Littau Regnskabsklasse B Andre erklæringer uden sikkerhed The Executive Board and Board of Directors have today considered and adopted the Annual Report of CAPP ApS for the financial year 1 January - 31 December 2023. The Annual Report is prepared in accordance with the Danish Financial Statements Act. The Company complies with the exemption provisions governing the omission to have its Financial Statements audited. In our opinion the Financial Statements give a true and fair view of the financial position at 31 December 2023 of the Company and of the results of the Company operations for 2023. We recommend that the Annual Report be adopted at the Annual General Meeting. 2024-07-11 Odense N Jan Littau Managing director Chirag Narendrashai Shah Chairman Bhupendra Shantilal Shah Tejas Bhupendra Shah Jan Littau To the Management of CAPP ApS We have compiled the Financial Statements of CAPP ApS for the financial year 1 January - 31 December 2023 on the basis of the Company’s accounting records and other information you have provided. The Financial Statements comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies. We performed our work in accordance with ISRS 4410, Engagements to Compile Financial Information. Based on our professional expertise, we have assisted you with the preparation and presentation of the Financial Statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Act on Approved Auditors and Audit Firms and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including the principles of integrity, objectivity, professional competence and due care. The Financial Statements and the accuracy and completeness of the information forming the basis of the compilation of the Financial Statements are your responsibility. As an engagement to compile financial information is not an assurance engagement, we are under no duty to verify the accuracy or completeness of the information you provided to us to compile the Financial Statements. Accordingly, we express no audit opinion or review opinion as to whether the Financial Statements have been prepared in accordance with the Danish Financial Statements Act. Odense M 2024-07-11 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Claus Damhave State Authorised Public Accountant mne34166 -45925 -222503 553 0 15516 3300 -60888 -225803 0 0 -60888 -225803 -60888 -225803 11604060 11604060 11604060 11604060 11604060 11604060 0 13676 2000 0 2000 13676 79869 129081 81869 142757 11685929 11746817 500000 500000 11160929 11221817 11660929 11721817 25000 25000 25000 25000 25000 25000 11685929 11746817 500000 11221817 0 -60888 500000 11160929 The Company's activity is to own shares in subsidiaries and other similar business. 11604060 11604060 11604060 11604060 11604060 11604060 AHN Biotechnologie GmbH Germany 100 Investments in subsidiaries are specified as follows: 0 0 There are no security and contingent liabilities at 31 December 2023. Consolidated Financial Statements The Company is included in the Group Annual Report of the Parent Company: Name Place of registered office Accumax Lab Devices Private Limited Gandhinagar, Gujarat, India The Annual Report of CAPP ApS for 2023 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B as well as selected rules applying to reporting class C. The accounting policies applied remain unchanged from last year. The Financial Statements for 2023 are presented in DKK. true With reference to section 110 of the Danish Financial Statements Act, no consolidated financial statements are prepared. 1 Revenues are recognised in the income statement as earned. Furthermore, value adjustments of financial assets and liabilities measured at fair value or amortised cost are recognised. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits attributable to the asset will flow to the Company, and the value of the asset can be measured reliably. Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow out of the Company, and the value of the liability can be measured reliably. Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Danish kroner is used as the presentation currency. All other currencies are regarded as foreign currencies. Transactions in foreign currencies are translated at the exchange rates at the dates of transaction. Gains and losses arising due to differences between the transaction date rates and the rates at the dates of payment are recognised in financial income and expenses in the income statement. Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the rates at the time when the receivable or the debt arose are recognised in financial income and expenses in the income statement. Other external expenses comprise expenses for premises, sales as well as office expenses, etc. With reference to section 32 of the Danish Financial Statements Act, gross profit/loss comprises of other external expenses. Dividends from subsidiaries are recognised as income in the income statement when adopted at the General Meeting of the subsidiary. Financial income and expenses are recognised in the income statement at the amounts relating to the financial year. Tax for the year consists of current tax for the year and changes in deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity. Investments in subsidiaries are measured at cost. Where cost exceeds the recoverable amount, write-down is made to this lower value. Receivables are measured in the balance sheet at the lower of amortised cost and net realisable value, which corresponds to nominal value less provisions for bad debts. Deferred income tax is measured using the balance sheet liability method in respect of temporary differences arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes on the basis of the intended use of the asset and settlement of the liability, respectively. Deferred tax assets, including the tax base of tax loss carry-forwards, are measured at the value at which the asset is expected to be realised, either by elimination in tax on future earnings or by set-off against deferred tax liabilities within the same legal tax entity. Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation at the balance sheet date when the deferred tax is expected to crystallise as current tax. Any changes in deferred tax due to changes to tax rates are recognised in the income statement or in equity if the deferred tax relates to items recognised in equity. Current tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expenses. Debts are measured at amortised cost, substantially corresponding to nominal value.