ÅrsrapportMorten Hallum2023-05-31RevisionspåtegningRegnskabsklasse C, mellemstor virksomhedBeierholmVoergaardvej 29200 Aalborg SV2021-01-012021-12-312022-01-012022-12-3127755968Triscan A/SEngmarken118220BrabrandAarhusBeierholm32895468Resenvej817800SkiveDanmarktrueWe have on this day presented the annual report for the financial year 01.01.22 - 31.12.22 for Triscan A/S.The annual report is presented in accordance with the Danish Financial Statements Act (Årsregnskabsloven).In our opinion, the financial statements give a true and fair view of the company's assets, liabilities and financial position as at 31.12.22 and of the results of the company's activities and cash flows for the financial year 01.01.22 - 31.12.22.We believe that the management's review includes a fair review of the matters dealt with in the management's review.The annual report is submitted for adoption by the general meeting.Brabrand2023-05-31Michael Juul HansenJohn Blom IversenChairmanMichael Juul HansenBente JørgensenLeif Børge LarsenTo the Shareholders of Triscan A/S OpinionWe have audited the financial statements of Triscan A/S for the financial year 01.01.22 - 31.12.22, which comprise the income statement, balance sheet, statement of changes in equity, cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act (Årsregnskabsloven).In our opinion the financial statements give a true and fair view of the company's assets, liabilities and financial position at 31.12.22 and of the results of the company's operations and cash flows for the financial year 01.01.22 - 31.12.22 in accordance with the the Danish Financial Statements Act (Årsregnskabsloven).Basis for OpinionWe conducted our audit in accordance with International Standards on Auditing and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the “Auditor’s responsibilities for the audit of the financial statements” section of our report. We are independent of the company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.Management is responsible for management’s review. Our opinion on the financial statements does not cover management’s review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read management’s review and, in doing so, consider whether management’s review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether management’s review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that management’s review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Acts. We did not identify any material misstatement of management’s review.The Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the Danish Financial Statements Act. Furthermore the Management is responsible for the internal control as the Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless management either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standards on Auditing and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit conducted in accordance with International Standards on Auditing and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management’s use of the going concern basis of accounting in preparing the financial statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. Evaluate the overall presentation, structure and contents of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Skive2023-05-31Bjørn JakobsenState Authorized Public Accountantmne248134509800042635000502960008037000355600010334000-177000-566000-122800063530002634000708400014183100014741800018118500016930002067000576000153100078260003557000029382000268390002048300015144000-2717000-2998000-695000-7874000-13610000-18747000121510003619.79.42234.430.725.119.914.8Solvency ratio incl. subordinate loan capital51.248.646.340.331.4728088Primary activities The company manufacture, sells and distributes auto spare parts in the independent European aftermarket and invest in manufacturing companies as a part of our sourcing strategy. Development in activities and financial affairs The income statement for the period 01.01.22 - 31.12.22 shows a profit/loss of DKK 12,098,214 against DKK 15,635,232 for the period 01.01.21 - 31.12.21. The balance sheet shows equity of DKK 61,482,922. The profit before tax for the year in the company and in subsidiaries amounts to DKK 15,842,528. The management considers the net profit for the year to be satisfactory. Outlook The company expects an unchanged level of activity and earnings compared to 2022. Financial risks Foreign currency risks The company is exposed to foreign currency risks due to purchase and sales transactions that are settled in currencies other than DKK. Interest rate risks The company has a large proportion of variable-rate assets and liabilities and is therefore exposed to interest rate risks. External environment As part of the strategy for the company's overall environmental activities, an environmental policy has been prepared setting out a number of environmental objectives. Focusing on environmentally sound operations, this policy forms a natural part of the company's objectives concerning product quality and production conditions.Research and development activities The company is continuously developing and improving the products. The costs associated with this are expensed on an ongoing basis through the income statement. Subsequent events No important events have occurred after the end of the financial year. Corporate social responsibility Triscan A/S with affiliates works according to a defined code that clarifies the behavior of employees and managers in relation to ethical and legal challenges. This ensures uncompromising access to high ethics and morals in all circumstances. 501398465500844734531077336034212259473250967213358080904132157161881445021008412055381988671098681597781301568213918318889591487402219392308277580837570761209821415635232125000015000001250000150000053068275900879530682759008798929933682939746528246528240583014049332134535161134401120010343187448901239136351027350772180247114426041260938821141776811798076814636833927218314317159250408129934342848365225051832605397341979441013311891131588006101485647381788109531673096286666676666676566824446628851449431442520582800000200000061482922513850133440003570003440003570003000000030000000297601103761530297601310376157397917397913139608226973397204161121687075418622409198468742772068389307612739968162061088668643084530000116984031115567615178810953167309628-305-2000000210084171973732800000666667656682451449431280000035091015769794-11916201-232079121583578-521444035453581519923-34661409763695353910-45210341597781301568-2139183-1888959-3893076-1685442919432-7793867-1547548-2066998123567282127109868-1465420-1721458-20000000442268526973397-740014-737945-1224465-209758254582065259627-87782-425569818911344448111013311891131013311891132958346029274859260116824618131783671694672168082169728277753747435352194662969188791528648061642826891074131930330893598486983037233117145499315210084120153812800000200000071973731161985150000005000000-3500000-250000-37500001250000210962331692548-74374822045033-15195354-2153019610167-167382065306827917084236310946528223631094652828929933465282Triscan Manufacturing ApSBrabrand100Triscan GmbHIserlohn100Triscan Software Solutions ApSBrabrand1004049332896940583014058301Share capital666667666667357000493000-13000-1360000300000003000000022594732509672-2100841-2055381-98867-109868-1597781-3015682139183188895927758083757076-14540The annual report is presented in accordance with the provisions of the Danish Financial Statements Act (Årsregnskabsloven) for medium-sized enterprises in reporting class C with application of provisions for a higher reporting class. In accordance with section 112 of the Danish Financial Statements Act, the company has not prepared consolidated financial statements. The company is a subsidiary of Fam. Iversen Invest ApS, CVR no. 43922319, which prepares consolidated financial statements. Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including depreciation, amortisation, impairment losses and write-downs, are also recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits will flow to the company, and the value of such assets can be measured reliably. Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow from the company, and the value of such liabilities can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below. On recognition and measurement, account is taken of foreseeable losses and risks arising before the date at which the annual report is presented and proving or disproving matters arising on or before the balance sheet date. The annual report is presented in Danish kroner (DKK). On initial recognition, transactions denominated in foreign currencies are translated using the exchange rates applicable at the transaction date. Exchange rate differences between the exchange rate applicable at the transaction date and the exchange rate at the date of payment are recognised in the income statement as a financial item. Receivables, payables and other monetary items denominated in foreign currencies are translated using the exchange rates applicable at the balance sheet date. The difference between the exchange rate applicable at the balance sheet date and at the date at which the receivable or payable arose or was recognised in the latest annual report is recognised under financial income or expenses in the income statement. Fixed assets, inventories and other non-monetary assets acquired in foreign currencies are translated using historical exchange rates. Leases relating to assets where the company has substantially all the risks and benefits incidental to the ownership of the asset (finance leases) are recognised in the balance sheet. On initial recognition, assets held under finance leases and related lease commitments are measured at the lower of the fair value of the leased asset and the present value of future lease payments. Subsequently, assets held under finance leases are treated like other similar assets. Lease commitments relating to assets held under finance leases are recognised in the balance sheet as payables. Subsequent to initial recognition, lease commitments are measured at amortised cost according to which the interest element of the lease payment is recognised in the income statement over the lease term. Lease payments relating to operating leases are recognised in the income statement on a straight-line basis over the lease term. Gross profit comprises revenue and raw materials and consumables and other external expenses. Income from the sale of goods is recognised in the income statement if delivery has taken place and the risk has passed to the buyer before the end of the financial year and where the selling price can be determined reliably and is expected to be paid. Revenue is measured at fair value and is determined exclusive of VAT and other taxes collected on behalf of third parties and less discounts. Costs of raw materials and consumables comprise raw materials and consumables used for the year as well as any changes in inventories, including any inventory wastage. Write-downs of inventories of raw materials and consumables are also recognised under raw materials and consumables to the extent that these do not exceed normal write-downs. Other external expenses comprise costs relating to distribution, sales and advertising and administration, premises and bad debts to the extent that these do not exceed normal write-downs. Staff costs comprise wages and salaries as well as other staff-related costs. The depreciation and amortisation of intangible assets and property, plant and equipment aim at systematic depreciation and amortisation over the expected useful lives of the assets. Assets are depreciated and amortised according to the straight-line method based on the following expected useful lives and residual values: Goodwill is amortised over 20 years. The useful life has been determined in consideration of the expected future net earnings of the enterprise or activity to which the goodwill relates. The basis of depreciation and amortisation is the cost of the asset less the expected residual value at the end of the useful life. Moreover, the basis of depreciation and amortisation is reduced by any impairment losses. The useful life and residual value are determined when the asset is ready for use and reassessed annually. Intangible assets and property, plant and equipment are impaired in accordance with the accounting policies referred to in the ‘Impairment losses on fixed assets’ section. Other operating expenses comprise costs of a secondary nature in relation to the enterprise’s activities, including costs relating to rental activities and losses on the sale of intangible assets and property, plant and equipment. For equity investments in equity investments in subsidiaries, measured using the equity method, the share of the enterprises’ profit or loss is recognised in the income statement after elimination of unrealised intercompany profits and losses and less any goodwill amortisation and impairment losses. Income from equity investments in equity investments in subsidiaries also comprises gains and losses on the sale of equity investments. Interest income, dividends, unrealised capital gains and realised gains on disposal are recognised under this item. Dividends from other equity investments are recognised as income in the financial year in which the dividend is declared. Interest income and interest expenses, the interest element of finance lease payments, foreign exchange gains and losses on transactions denominated in foreign currencies etc. are recognised in other net financials. The current and deferred tax for the year is recognised in the income statement as tax on the profit/loss for the year with the portion attributable to the profit/loss for the year, and directly in equity with the portion attributable to amounts recognised directly in equity. The company is jointly taxed with Danish consolidated enterprises. In connection with the settlement of joint taxation contributions, the current Danish income tax is allocated between the jointly taxed enterprises in proportion to their taxable incomes. This means that enterprises with a tax loss receive joint taxation contributions from enterprises which have been able to use this loss to reduce their own taxable profit. Goodwill Goodwill is measured in the balance sheet at cost less accumulated amortisation and impairment losses. Goodwill is amortised using the straight-line method based on useful lives, which are stated in the ‘Depreciation, amortisation and impairment losses’ section. Gains or losses on the disposal of intangible assets are determined as the difference between the selling price, if any, less selling costs and the carrying amount at the date of disposal. Property, plant and equipment comprise other fixtures and fittings, tools and equipment. Property, plant and equipment are measured in the balance sheet at cost less accumulated depreciation and impairment losses. Cost comprises the purchase price and expenses resulting directly from the purchase until the asset is ready for use. Interest on loans arranged to finance production is not included in the cost. Property, plant and equipment are depreciated using the straight-line method based on useful lives and residual values, which are stated in the ‘Depreciation, amortisation and impairment losses' section. Gains and losses on the disposal of property, plant and equipment are determined as the difference between the selling price, if any, less selling costs and the carrying amount at the date of disposal less any costs of disposal. Equity investments in subsidiaries are recognised and measured according to the equity method. For equity investments in subsidiaries, the equity method is considered a measurement method. On initial recognition, equity investments measured according to the equity method are measured at cost. Transaction costs directly attributable to the acquisition are recognised in the cost of equity investments. Under subsequent recognition and measurement of equity investments according to the equity method, equity investments are measured at the proportionate share of the enterprises' equity value, determined according to the accounting policies of the parent, adjusted for the remaining value of goodwill and gains and losses on transactions with the enterprises in question. Equity investments, where information for recognition according to the equity method is not known, are measured at cost. For equity investments measured according to the equity method, the proportionate share of the equity investments' equity value is determined according to the accounting policies of the parent, stated in the other sections. Gains or losses on disposal of equity investments are determined as the difference between the disposal consideration and the carrying amount of net assets at the time of sale, including non-amortised goodwill, as well as the expected costs of divestment or discontinuation. Gains and losses are recognised in the income statement under income from equity investments. The carrying amount of fixed assets which are not measured at fair value is assessed annually for indications of impairment over and above what is reflected in depreciation and amortisation. If the company's realised return on an asset or a group of assets is lower than expected, this is considered an indication of impairment. If there are indications of impairment, an impairment test is conducted of individual assets or groups of assets. The assets or groups of assets are impaired to the lower of recoverable amount and carrying amount. The higher of net selling price and value in use is used as the recoverable amount. The value in use is determined as the present value of expected net cash flows from the use of the asset or group of assets as well as expected net cash flows from the sale of the asset or group of assets after the expiry of their useful lives. Impairment losses are reversed when the reasons for the impairment no longer exist. Impairment losses on goodwill are not reversed, unless goodwill is included in the carrying amount of equity investments. Inventories are measured at cost calculated according to the FIFO-method. Inventories are written down to the lower of cost and net realisable value. The cost of raw materials and consumables as well as goods for resale is determined as purchase prices plus expenses resulting directly from the purchase. The net realisable value of inventories is determined as the selling price less costs of completion and costs necessary to make the sale and is determined taking into account marketability, obsolescence and the expected development in the selling price. Receivables are measured at amortised cost, which usually corresponds to the nominal value, less write-downs for bad debts. Write-downs for bad debts are determined based on an individual assessment of each receivable if there is no objective evidence of individual impairment of a receivable. Deposits recognised under assets comprise deposits paid to the lessor under leases entered into by the company. Prepayments recognised under assets comprise costs incurred in respect of subsequent financial years. Equity investments that are not classified as group enterprises, associates or participating interests and which are not traded in an active market are measured in the balance sheet at cost. Cash includes deposits in bank accounts as well as operating cash. The proposed dividend for the financial year is recognised as a separate item in equity. The net revaluation of equity investments measured according to the equity method is recognized in the net revaluation reserve in equity according to the equity method to the extent that the carrying amount exceeds the cost. Current tax payable and receivable is recognised in the balance sheet as tax computed on the basis of the taxable income for the year, adjusted for tax paid on account. Joint taxation contributions payable and receivable are recognised as income tax under receivables or payables in the balance sheet. Deferred tax liabilities and tax assets are recognised on the basis of all temporary differences between the carrying amounts and tax bases of assets and liabilities. However, deferred tax is not recognised on temporary differences relating to goodwill which is non-amortisable for tax purposes and other items where temporary differences, except for acquisitions, have arisen at the date of acquisition without affecting the net profit or loss for the year or the taxable income. In cases where the tax value can be determined according to different taxation rules, deferred tax is measured on the basis of management’s intended use of the asset or settlement of the liability. Deferred tax assets are recognised, following an assessment, at the expected realisable value through offsetting against deferred tax liabilities or elimination in tax on future earnings. Deferred tax is measured on the basis of the tax rules and at the tax rates which, according to the legislation in force at the balance sheet date, will be applicable when the deferred tax is expected to crystallise as current tax. With subordinate loan capital, the creditor has subordinated its claim to those of all other creditors of the company. Long-term payables are measured at cost at the time of contracting such liabilities (raising of the loan). The payables are subsequently measured at amortised cost where capital losses and loan expenses are recognised in the income statement as a financial expense over the term of the payable on the basis of the calculated effective interest rate in force at the time of contracting the liability. Short-term payables are measured at amortised cost, normally corresponding to the nominal value of such payables. The cash flow statement is prepared using the indirect method, showing cash flows from operating, investing and financing activities as well as cash and cash equivalents at the beginning and end of the year. Cash flows from operating activities comprise the net profit or loss for the year, adjusted for non-cash operating items, income tax paid and changes in working capital. Cash flows from investing activities comprise payments in connection with the acquisition and divestment of companies and financial assets as well as the purchase, development, improvement and sale of intangible assets and property, plant and equipment. Cash flows from financing activities comprise changes in the company's share capital and associated costs and financing from and dividends paid to shareholders as well as the arrangement and repayment of long-term payables. Cash flows from financing activities also comprise finance lease payments. Cash and cash equivalents at the beginning and end of the year comprise cash. Ratios definitions Return on equity: Profit/loss for the year x 100 Average equity Solvency ratio: Equity, end of year x 100 Total assets Figures in DKK Share capital Reserve for net revaluation according to the equity method Retained earnings Proposed dividend for the financial year Total equity Statement of changes in equity for 01.01.22 - 31.12.22 Balance as at 01.01.22 666,667 4,466,288 44,252,058 2,000,000 51,385,013 Foreign currency translation adjustment of foreign enterprises 0 -305 0 0 -305 Dividend paid 0 0 0 -2,000,000 -2,000,000 Net profit/loss for the year 0 2,100,841 7,197,373 2,800,000 12,098,214 Balance as at 31.12.22 666,667 6,566,824 51,449,431 2,800,000 61,482,922 Remuneration for the management: Remuneration for the Executive Board and Board of Directors 3,747,435 3,521,946 7. Property, plant and equipment Figures in DKK Other fixtures and fittings, tools and equipment Cost as at 01.01.22 21,096,233 Additions during the year 1,692,548 Disposals during the year -743,748 Cost as at 31.12.22 22,045,033 Depreciation and impairment losses as at 01.01.22 -15,195,354 Depreciation during the year -2,153,019 Reversal of depreciation of and impairment losses on disposed assets 610,167 Depreciation and impairment losses as at 31.12.22 -16,738,206 Carrying amount as at 31.12.22 5,306,827 Carrying amount of assets held under finance leases as at 31.12.22 917,084 8. Investments Figures in DKK Equity investments in group enterprises Other investments Cost as at 01.01.22 2,363,109 465,282 Cost as at 31.12.22 2,363,109 465,282 Revaluations as at 01.01.22 4,466,288 0 Foreign currency translation adjustment of foreign enterprises -305 0 Net profit/loss from equity investments 2,100,841 0 Revaluations as at 31.12.22 6,566,824 0 Carrying amount as at 31.12.22 8,929,933 465,282 8. Investments - continued - Name and registered office: Ownership interest Subsidiaries: Triscan Manufacturing ApS, Brabrand 100 Triscan GmbH, Iserlohn 100 Triscan Software Solutions ApS, Brabrand 100 10. Prepayments Prepayments consist of prepaid expenses concerning rent, insurance premiums and subscriptions. 31.12.22 31.12.21 DKK DKK 12. Deferred tax Deferred tax as at 01.01.22 357,000 493,000 Deferred tax recognised in the income statement -13,000 -136,000 Deferred tax as at 31.12.22 344,000 357,000 Lease commitments The company has concluded lease agreements with terms to maturity of 2-49 months and total lease payments of DKK 672k. The company has entered a commitment on rental of buildings w'th a non-cancellation agreement from 6 months to 114 months with a total obligation on DKK 54,308k. Other contingent liabilities The company is taxed jointly with the other Danish companies in the group and is liable for income taxes on a pro rata basis and must comply with any obligations to withhold tax at source on interest, royalties and dividends for the jointly taxed companies. The liability also includes any subsequent corrections to the calculated tax liability as a consequence of changes made to the jointly taxable income etc. The company has not provided any security over assets. Controlling influence Basis of influence John Blom Iversen Shareholder of Fam. Iversen Invest ApS Fam. Iversen Invest ApS Controlling shareholder Triscan Holding A/S Parent Company Related party transactions are not disclosed, as all transactions are entered into in the ordinary course of business at arms’ length. Remuneration for the management is specified in note 1. Staff costs. The company is included in the consolidated financial statements Triscan Holding A/S and of the parent Fam. 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