31487927 2021-10-01 2022-09-30 31487927 2020-10-01 2021-09-30 31487927 2022-09-30 31487927 2021-09-30 31487927 2021-10-01 2022-09-30 0 31487927 2020-10-01 2021-09-30 1 31487927 2021-10-01 31487927 2020-10-01 31487927 2021-10-01 2022-09-30 ifrs-full:SeparateMember 31487927 2020-10-01 2021-09-30 ifrs-full:SeparateMember 31487927 2022-09-30 ifrs-full:SeparateMember 31487927 2021-09-30 ifrs-full:SeparateMember 31487927 2021-10-01 2022-09-30 ifrs-full:SeparateMember 2 31487927 2020-10-01 2021-09-30 ifrs-full:SeparateMember 3 31487927 2021-10-01 ifrs-full:SeparateMember 31487927 2020-10-01 ifrs-full:SeparateMember 31487927 2021-10-01 2022-09-30 0 31487927 2021-10-01 2022-09-30 0 31487927 2021-10-01 2022-09-30 1 31487927 2021-10-01 2022-09-30 2 31487927 2021-10-01 2022-09-30 0 iso4217:DKK xbrli:shares xbrli:pure 2021-10-01 2022-09-30 43029000 20431000 51054000 7571000 1098000 -37125000 -2277000 -34848000 -0.51 -0.51 40000 -36027000 7571000 -4713000 735000 -32000 -32466000 -9283000 45000 64000 -9174000 -2910000 -7000 -393000 -1098000 7000000 2537000 -39104000 <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">STATEMENT BY MANAGEMENT</td></tr><tr><td colspan="1">The Board of Directors and Executive Board have</td></tr><tr><td colspan="1">today considered and approved the financial report</td></tr><tr><td colspan="1">for FY2021/22 covering the period 1.10.2021 –</td></tr><tr><td colspan="1">30.9.2022 for SameSystem A/S.</td></tr><tr><td colspan="1">The consolidated financial statements have been</td></tr><tr><td colspan="1">prepared in accordance with International Financial</td></tr><tr><td colspan="1">Reporting Standards (IFRS) as issued by the</td></tr><tr><td colspan="1">International Accounting Standards Board (IASB)</td></tr><tr><td colspan="1">and as adopted by the European Union.</td></tr><tr><td colspan="1">In our opinion, the consolidated financial</td></tr><tr><td colspan="1">statements give a true and fair view of the</td></tr><tr><td colspan="1">Company’s financial position as of 30.9.2022 and of</td></tr><tr><td colspan="1">the results of the Group’s operation and cash flows</td></tr><tr><td colspan="1">for the financial year 01.10.2021 –30.09.2022.</td></tr><tr><td colspan="1">We believe that the management commentary</td></tr><tr><td colspan="1">contains a true and fair review of the affairs and</td></tr><tr><td colspan="1">conditions referred to therein.</td></tr></table> Copenhagen 2023-01-16 <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 SameSystem A/S</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</td></tr><tr><td colspan="1">Financial Statements and the Parent</td></tr><tr><td colspan="1">Company Financial Statements of</td></tr><tr><td colspan="1">SameSystem A/S for the financial year 1</td></tr><tr><td colspan="1">October 2021 -30 September 2022, which</td></tr><tr><td colspan="1">comprise income statement, balance</td></tr><tr><td colspan="1">sheet, statement of changes in equity,</td></tr><tr><td colspan="1">notes and a summary of significant</td></tr><tr><td colspan="1">accounting policies, for both the Group</td></tr><tr><td colspan="1">and the Parent Company, and cash flow</td></tr><tr><td colspan="1">statement and total income statement for</td></tr><tr><td colspan="1">the Group. The Consolidated Financial</td></tr><tr><td colspan="1">Statements are prepared in accordance</td></tr><tr><td colspan="1">with the International Financial Reporting</td></tr><tr><td colspan="1">Standards as adopted by the EU and</td></tr><tr><td colspan="1">additional disclosure requirements in the</td></tr><tr><td colspan="1">Danish Financial Statements Act, and the</td></tr><tr><td colspan="1">Parent Company Financial Statements are</td></tr><tr><td colspan="1">prepared under the Danish Financial</td></tr><tr><td colspan="1">Statements Act.</td></tr><tr><td colspan="1">In our opinion, the Consolidated Financial</td></tr><tr><td colspan="1">Statements give a true and fair view of the</td></tr><tr><td colspan="1">financial position of the Group at 30</td></tr><tr><td colspan="1">September 2022, and of the results of the</td></tr><tr><td colspan="1">Group operations and cash flows for the</td></tr><tr><td colspan="1">financial year 1 October 2021 -30</td></tr><tr><td colspan="1">September 2022 in accordance with the</td></tr><tr><td colspan="1">International Financial Reporting Standards</td></tr><tr><td colspan="1">as adopted by the EU and additional</td></tr><tr><td colspan="1">disclosure requirements in the Danish</td></tr><tr><td colspan="1">Financial Statements Act.</td></tr><tr><td colspan="1">In our opinion, the Consolidated Financial</td></tr><tr><td colspan="1">Statements give a true and fair view of the</td></tr><tr><td colspan="1">financial position of the Group at 30</td></tr><tr><td colspan="1">September 2022, and of the results of the</td></tr><tr><td colspan="1">Group operations and cash flows for the</td></tr><tr><td colspan="1">financial year 1 October 2021 -30</td></tr><tr><td colspan="1">September 2022 in accordance with the</td></tr><tr><td colspan="1">International Financial Reporting Standards</td></tr><tr><td colspan="1">as adopted by the EU and additional</td></tr><tr><td colspan="1">disclosure requirements in the Danish</td></tr><tr><td colspan="1">Financial Statements Act.</td></tr><tr><td colspan="1">Further in our opinion the Parent</td></tr><tr><td colspan="1">Company Financial Statements give a true</td></tr><tr><td colspan="1">and fair view of the financial position of the</td></tr><tr><td colspan="1">Parent Company at 30 September 2022</td></tr><tr><td colspan="1">and of the result of the Parent Company’s</td></tr><tr><td colspan="1">operations for the financial year 1 October</td></tr><tr><td colspan="1">2021 -30 September 2022 in accordance</td></tr><tr><td colspan="1">with 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</td></tr><tr><td colspan="1">with International Standards on Auditing</td></tr><tr><td colspan="1">(ISAs) and the additional requirements</td></tr><tr><td colspan="1">applicable in Denmark. Our responsibilities</td></tr><tr><td colspan="1">under those standards and requirements</td></tr><tr><td colspan="1">are further described in the “Auditor’s</td></tr><tr><td colspan="1">Responsibilities for the Audit of the</td></tr><tr><td colspan="1">Consolidated Financial Statements and the</td></tr><tr><td colspan="1">Parent Company Financial Statements”</td></tr><tr><td colspan="1">section of our report. We are independent</td></tr><tr><td colspan="1">of the Group in accordance with the</td></tr><tr><td colspan="1">International Ethics Standards Board for</td></tr><tr><td colspan="1">Accountants’ Code of Ethics for</td></tr><tr><td colspan="1">Professional Accountants (including</td></tr><tr><td colspan="1">International Independence Standards)</td></tr><tr><td colspan="1">(IESBA Code), together with the ethical</td></tr><tr><td colspan="1">requirements that are relevant to our audit</td></tr><tr><td colspan="1">of the financial statements in Denmark,</td></tr><tr><td colspan="1">and we have fulfilled our other ethical</td></tr><tr><td colspan="1">responsibilities in accordance with these</td></tr><tr><td colspan="1">requirements and the IESBA Code. We</td></tr><tr><td colspan="1">believe that the audit evidence we have</td></tr><tr><td colspan="1">obtained is sufficient and appropriate to</td></tr><tr><td colspan="1">provide a basis for 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">Statement on Management’s Review</td></tr><tr><td colspan="1">Management is responsible for</td></tr><tr><td colspan="1">Management’s Review.</td></tr><tr><td colspan="1">Our opinion on the Consolidated Financial</td></tr><tr><td colspan="1">Statements and the Parent Company</td></tr><tr><td colspan="1">Financial Statements does not cover</td></tr><tr><td colspan="1">Management’s Review, and we do not</td></tr><tr><td colspan="1">express any form of assurance conclusion</td></tr><tr><td colspan="1">thereon.</td></tr><tr><td colspan="1">In connection with our audit of the</td></tr><tr><td colspan="1">Consolidated Financial Statements and the</td></tr><tr><td colspan="1">Parent Company Financial Statements, our</td></tr><tr><td colspan="1">responsibility is to read Management’s</td></tr><tr><td colspan="1">Review and, in doing so, consider whether</td></tr><tr><td colspan="1">Management’s Review is materially</td></tr><tr><td colspan="1">inconsistent with the Consolidated</td></tr><tr><td colspan="1">Financial Statements or the Parent</td></tr><tr><td colspan="1">Company Financial Statements or our</td></tr><tr><td colspan="1">knowledge obtained during the audit, or</td></tr><tr><td colspan="1">otherwise appears to be materially</td></tr><tr><td colspan="1">misstated.</td></tr><tr><td colspan="1">Moreover, it is our responsibility to</td></tr><tr><td colspan="1">consider whether Management’s Review</td></tr><tr><td colspan="1">provides the information required under</td></tr><tr><td colspan="1">the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, we</td></tr><tr><td colspan="1">conclude that Management’s Review is in</td></tr><tr><td colspan="1">accordance with the Consolidated Financial</td></tr><tr><td colspan="1">Statements and the Parent Company</td></tr><tr><td colspan="1">Financial Statements and has been</td></tr><tr><td colspan="1">prepared in accordance with the</td></tr><tr><td colspan="1">requirements of the Danish Financial</td></tr><tr><td colspan="1">Statements Act. We did not identify any</td></tr><tr><td colspan="1">material misstatement of Management’s</td></tr><tr><td colspan="1">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 Consolidated Financial Statements and the Parent Company Financial Statements</td></tr><tr><td colspan="1">Management is responsible for the</td></tr><tr><td colspan="1">preparation of Consolidated Financial</td></tr><tr><td colspan="1">Statements that give a true and fair view in</td></tr><tr><td colspan="1">accordance with the International Financial</td></tr><tr><td colspan="1">Reporting Standards as adopted by the EU</td></tr><tr><td colspan="1">and additional requirements in the Danish</td></tr><tr><td colspan="1">Financial Statements Act, and for the</td></tr><tr><td colspan="1">preparation of the Parent Company</td></tr><tr><td colspan="1">Financial Statements that give a true and</td></tr><tr><td colspan="1">fair view in accordance with the Danish</td></tr><tr><td colspan="1">Financial Statements Act., and for such</td></tr><tr><td colspan="1">internal control as Management</td></tr><tr><td colspan="1">determines is necessary to enable the</td></tr><tr><td colspan="1">preparation of Consolidated Financial</td></tr><tr><td colspan="1">Statements and Parent Company Financial</td></tr><tr><td colspan="1">Statements that are free from material</td></tr><tr><td colspan="1">misstatement, whether due to fraud or</td></tr><tr><td colspan="1">error.</td></tr><tr><td colspan="1">In preparing the Consolidated Financial</td></tr><tr><td colspan="1">Statements and the Parent Company</td></tr><tr><td colspan="1">Financial Statements, Management is</td></tr><tr><td colspan="1">responsible for assessing the Group’s and</td></tr><tr><td colspan="1">the Parent Company’s ability to continue as</td></tr><tr><td colspan="1">a going concern, disclosing, as applicable,</td></tr><tr><td colspan="1">matters related to going concern and using</td></tr><tr><td colspan="1">the going concern basis of accounting in</td></tr><tr><td colspan="1">preparing the Consolidated Financial</td></tr><tr><td colspan="1">Statements and the Parent Company</td></tr><tr><td colspan="1">Financial Statements unless Management</td></tr><tr><td colspan="1">either intends to liquidate the Group or the</td></tr><tr><td colspan="1">Company or to cease operations, or has no</td></tr><tr><td colspan="1">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 Consolidated Financial Statements and the Parent Company Financial Statements</td></tr><tr><td colspan="1">Our objectives are to obtain reasonable</td></tr><tr><td colspan="1">assurance about whether the Consolidated</td></tr><tr><td colspan="1">Financial Statements and the Parent</td></tr><tr><td colspan="1">Company Financial Statements as a whole</td></tr><tr><td colspan="1">are free from material misstatement,</td></tr><tr><td colspan="1">whether due to fraud or error, and to issue</td></tr><tr><td colspan="1">an auditor’s report that includes our</td></tr><tr><td colspan="1">opinion. Reasonable assurance is a high</td></tr><tr><td colspan="1">level of assurance, but is not a guarantee</td></tr><tr><td colspan="1">that an audit conducted in accordance with</td></tr><tr><td colspan="1">ISAs and the additional requirements</td></tr><tr><td colspan="1">applicable in Denmark will always detect a</td></tr><tr><td colspan="1">material misstatement when it exists.</td></tr><tr><td colspan="1">Misstatements can arise from fraud or</td></tr><tr><td colspan="1">error and are considered material if,</td></tr><tr><td colspan="1">individually or in the aggregate, they could</td></tr><tr><td colspan="1">reasonably be expected to influence the</td></tr><tr><td colspan="1">economic decisions of users taken on the</td></tr><tr><td colspan="1">basis of these Consolidated Financial</td></tr><tr><td colspan="1">Statements and Parent Company Financial</td></tr><tr><td colspan="1">Statements.</td></tr><tr><td colspan="1">As part of an audit conducted in</td></tr><tr><td colspan="1">accordance with ISAs and the additional</td></tr><tr><td colspan="1">requirements appli-cable in Denmark, we</td></tr><tr><td colspan="1">exercise professional judgment and</td></tr><tr><td colspan="1">maintain professional skepticism</td></tr><tr><td colspan="1">throughout the audit. We also</td></tr><tr><td colspan="1">• Identify and assess the risks of material</td></tr><tr><td colspan="1">misstatement of the Consolidated Financial</td></tr><tr><td colspan="1">Statements and the Parent Company</td></tr><tr><td colspan="1">Financial Statements, whether due to fraud</td></tr><tr><td colspan="1">or error, design and perform audit</td></tr><tr><td colspan="1">procedures responsive to those risks, and</td></tr><tr><td colspan="1">obtain audit evidence that is sufficient and</td></tr><tr><td colspan="1">appropriate to provide a basis for our</td></tr><tr><td colspan="1">opinion. The risk of not detecting a material</td></tr><tr><td colspan="1">misstatement resulting from fraud is higher</td></tr><tr><td colspan="1">than for one resulting from error as fraud</td></tr><tr><td colspan="1">may involve collusion, forgery, intentional</td></tr><tr><td colspan="1">omissions, misrepresentations, or the</td></tr><tr><td colspan="1">override of internal control.</td></tr><tr><td colspan="1">• Obtain an understanding of internal</td></tr><tr><td colspan="1">control relevant to the audit in order to</td></tr><tr><td colspan="1">design audit procedures that are</td></tr><tr><td colspan="1">appropriate in the circumstances, but not</td></tr><tr><td colspan="1">for the purpose of expressing an opinion</td></tr><tr><td colspan="1">on the effectiveness of the Group’s and the</td></tr><tr><td colspan="1">Parent Company’s in-ternal control.</td></tr><tr><td colspan="1">• Evaluate the appropriateness of</td></tr><tr><td colspan="1">accounting policies used and the</td></tr><tr><td colspan="1">reasonableness of accounting estimates</td></tr><tr><td colspan="1">and related disclosures made by</td></tr><tr><td colspan="1">Management.</td></tr><tr><td colspan="1">• Conclude on the appropriateness of</td></tr><tr><td colspan="1">Management’s use of the going concern</td></tr><tr><td colspan="1">basis of ac-counting in preparing the</td></tr><tr><td colspan="1">Consolidated Financial Statements and the</td></tr><tr><td colspan="1">Parent Company Financial Statements and,</td></tr><tr><td colspan="1">based on the audit evidence obtained,</td></tr><tr><td colspan="1">whether a material uncertainty exists</td></tr><tr><td colspan="1">related to events or conditions that may</td></tr><tr><td colspan="1">cast significant doubt on the Group’s and</td></tr><tr><td colspan="1">the Parent Company’s ability to continue as</td></tr><tr><td colspan="1">a going concern. If we conclude that a</td></tr><tr><td colspan="1">material uncertainty exists, we are required</td></tr><tr><td colspan="1">to draw attention in our auditor’s report to</td></tr><tr><td colspan="1">the related disclosures in the Consolidated</td></tr><tr><td colspan="1">Financial Statements and the Parent</td></tr><tr><td colspan="1">Company Financial Statements or, if such</td></tr><tr><td colspan="1">disclosures are inadequate, to modify our</td></tr><tr><td colspan="1">opinion. Our conclusions are based on the</td></tr><tr><td colspan="1">audit evidence obtained up to the date of</td></tr><tr><td colspan="1">our auditor’s report. However, future</td></tr><tr><td colspan="1">events or conditions may cause the Group</td></tr><tr><td colspan="1">and the Company to cease to continue as a</td></tr><tr><td colspan="1">going concern.</td></tr><tr><td colspan="1">• Evaluate the overall presentation,</td></tr><tr><td colspan="1">structure and contents of the Consolidated</td></tr><tr><td colspan="1">Financial Statements and the Parent</td></tr><tr><td colspan="1">Company Financial Statements, including</td></tr><tr><td colspan="1">the disclosures, and whether the</td></tr><tr><td colspan="1">Consolidated Financial Statements and the</td></tr><tr><td colspan="1">Parent Company Financial Statements</td></tr><tr><td colspan="1">represent the underlying transactions and</td></tr><tr><td colspan="1">events in a manner that gives a true and</td></tr><tr><td colspan="1">fair view.</td></tr><tr><td colspan="1">• Obtain sufficient appropriate audit</td></tr><tr><td colspan="1">evidence regarding the financial</td></tr><tr><td colspan="1">information of the entities or business</td></tr><tr><td colspan="1">activities within the Group to express an</td></tr><tr><td colspan="1">opinion on the Consolidated Financial</td></tr><tr><td colspan="1">Statements. We are responsible for the</td></tr><tr><td colspan="1">direction, supervision and performance of</td></tr><tr><td colspan="1">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</td></tr><tr><td colspan="1">governance regarding, among other</td></tr><tr><td colspan="1">matters, the planned scope and timing of</td></tr><tr><td colspan="1">the audit and significant audit findings,</td></tr><tr><td colspan="1">including any significant deficiencies in</td></tr><tr><td colspan="1">internal control that we identify during our</td></tr><tr><td colspan="1">audit.</td></tr></table> Copenhagen 2023-01-16 SameSystem A/S Rentemestervej 2a 2400 KøbenhavnNV 31487927 +45 70 70 70 27 Copenhagen NV 2008-06-11 2023-01-31 Søren Brinkmann Årsrapport 20222670 BDO Statsautoriseret Revisionsaktieselskab Kystvejen 29 8000 Aarhus C 2020-10-01 2021-09-30 Revisionspåtegning Grundlag for konklusion Konklusion 49 32380000 24101000 30330000 5837000 825000 -28713000 -6510000 -22203000 -0.38 -0.38 -9000 -27888000 5837000 13303000 401000 -39000 -8386000 -13236000 -606000 -587000 -14429000 -1702000 654000 -1062000 -825000 70000000 65594000 42779000 34720000 670000 7062000 829000 4843000 48124000 79000 1196000 7000 48000 835000 4240000 6404000 54528000 702000 28063000 3911000 32676000 5337000 0 5337000 2542000 2060000 2735000 154000 0 9025000 16516000 21852000 54528000 4086000 4240000 -154000 29700000 967000 12586000 893000 2562000 46708000 37000 964000 0 96000 649000 43190000 44936000 91644000 671000 23413000 35721000 59805000 9823000 393000 10216000 0 2950000 4178000 0 28000 14467000 21623000 31839000 91644000 43190000 43190000 0 Transaction costs from capital increase -56000 Transaction costs from capital increase -1471000 43190000 411000 9009000 41133000 4347000 426000 -36896000 -2281000 -34616000 -36471000 4374000 -4557000 735000 -35946000 -9283000 86000 -193000 -9391000 -393000 -426000 7000000 6125000 -39211000 -955000 23492000 4148000 596000 -29191000 -6577000 -22614000 -28595000 4148000 14558000 247000 -9641000 -13236000 -605000 -587000 -14428000 -1062000 -596000 70000000 66866000 42796000 34720000 457000 327000 671000 4843000 41017000 79000 1191000 0 7000 51000 804000 3939000 6069000 47087000 702000 4123000 28064000 32888000 0 0 2542000 3497000 999000 154000 7007000 14198000 14198000 47086000 3784000 3939000 -154000 29700000 626000 71000 734000 2562000 33693000 37000 960000 375000 0 67000 589000 42995000 45023000 78716000 671000 35741000 23413000 59825000 393000 393000 0 5154000 0 0 13344000 18498000 18891000 78716000 42995000 42995000 0 Transaction costs from capital increase -56000 Transaction costs from capital increase -1476000 42995000 198000 Henrik ByrialRitlov Interim CEO Carsten Fensholt Chairman Lars Mathiesen Board Member Tommy HøyrupHolte Board Member BDO StatsautoriseretRevisionsaktieselskab Certified Adviser 20222670 Morten Christensen State AuthorisedPublic Accountant mne35626 DirchPassers Allé 36 2000 Frederiksberg