45541215 2025-04-11 2025-12-31 45541215 2025-04-11 2025-12-31 1 45541215 2025-04-11 2025-12-31 1 45541215 2025-04-11 2025-12-31 2 45541215 2025-04-11 2025-12-31 3 45541215 2025-04-11 2025-12-31 1 45541215 2025-12-31 45541215 2025-04-11 2025-12-31 fsa:ContributedCapitalMember 45541215 2025-04-11 2025-12-31 fsa:RetainedEarningsMember 45541215 2025-12-31 fsa:ContributedCapitalMember 45541215 2025-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Annual report 2026-03-12 Mathias Ringsted Grüner The Board of Directors and the Executive Board have today considered and approved the annual report of IG Solutions ApS for the financial year 11.04.2025 - 31.12.2025. 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 31.12.2025and of the results of its operations for the financial year 11.04.2025 - 31.12.2025. We believe that the management commentary contains a fair review of the affairs and conditions referred to therein. We recommend the annual report for adoption at the Annual General Meeting. Roskilde Niels Meidahl Peter Frandsen Mathias Ringsted Grüner Jonathan Rautiainan Andreasen To the shareholders of IG Solutions ApS We have performed an extended review of the financial statements of IG Solutions ApS for the ​financial year 11.04.2025 - 31.12.2025, which comprise the income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act. ​​​Based on our extended review, in our opinion, the financial statements give a true and fair view of the Entity’s ​​financial position at 31.12.2025 and of the results of its operations for the financial year 11.04.2025 - 31.12.2025in accordance with the Danish Financial Statements Act. We conducted our extended review in accordance with the assurance engagement standard for small enterprises ​as issued by the Danish Business Authority and the standard on extended review of financial statements ​prepared in accordance with the Danish Financial Statements Act as issued by FSR - Danish Auditors. Our responsibilities under those standards and requirements are further described in the ”Auditor’s responsibilities for the extended review of the financial statements” section. We are independent of the Entity 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 evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as 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 Entity’s ability to continue ​as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless Management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so. Our responsibility is to express a conclusion on the financial statements. This requires that we plan and ​perform procedures to obtain limited assurance about our conclusion on the financial statements and that ​we also perform specifically required supplementary procedures for the purpose of obtaining additional assurance about our conclusion.​​An extended review consists of making inquiries, primarily of Management and, if appropriate, of other entity ​personnel, performing analytical and the specifically required supplementary procedures as well as evaluating ​the evidence obtained.​​The procedures performed in an extended review are less in scope than in an audit, and accordingly we do ​not express an audit opinion on the financial statements. Management is responsible for the management commentary. ​​Our conclusion on the financial statements does not cover the management commentary, and we do not express ​any form of assurance conclusion thereon. ​​In connection with our extended review of the financial statements our responsibility is to read the management ​commentary and, in doing so, consider whether the management commentary is materially inconsistent ​with the financial statements or our knowledge obtained in the extended review or otherwise appears to be ​materially misstated. ​​Moreover, it is our responsibility to consider whether the management commentary provides the information ​required by relevant law and regulations.Based on the work we have performed, we conclude that the management commentary is in accordance with ​financial statements and has been prepared in accordance with the requirements in the relevant law and regulations. We did not identify any material misstatement of the management commentary. Copenhagen Deloitte Statsautoriseret Revisionspartnerselskab 33963556 Thomas Frommelt Hertz State Authorised Public Accountant mne31543 Primary activitiesThe company's primary activity is to invest in other companies as well as any other related activity Description of material changes in activities and financesThe company has realised a loss of DKK 47 thousand after tax. Consequently, the equity is negative by DKK 27 thousand. ​​The company has lost its share capital and is therefore subject to the provisions of the Danish Companies Act regarding the re-establishment of share capital, cf. mention in note 1. ​​Management expects that the share capital is re-established by way of capital contributions from the parent company.​​IG MidCo ApS has issued an unlimited letter of support, which, until 31 May 2027, undertakes, upon demand and on one or more occasions, to provide IG Solutions ApS with the liquidity necessary to enable IG Solutions ApS to meet its obligations as they fall due. 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. -43930 97 16473 -60306 -13267 -47039 -47039 -47039 4000000 4000000 4000000 9625 3642 13267 19915 33182 4033182 20000 -47039 -27039 43750 4016471 4060221 4060221 4033182 20000 0 20000 -47039 -47039 20000 -47039 -27039 1 Judgements regarding going concernThe company has lost its share capital and is therefore subject to the provisions of the Danish Companies Act regarding the re-establishment of share capital. ​​Management expects that the share capital is re-established by way of capital contributions from the parent company.​ ​IG MidCo ApS has issued an unlimited letter of support, which, until 31 May 2027, undertakes, ​upon demand and on one or more occasions, to provide IG Solutions ApS with the liquidity necessary to enable IG Solutions ApS to meet its obligations as they fall due. 2 Other financial expenses2025​DKKFinancial expenses from group enterprises16,471Other financial expenses216,473 3 Tax on profit/loss for the year2025​DKKChange in deferred tax(9,625)Refund in joint taxation arrangement(3,642)(13,267) 4 Financial assetsInvestments in​associates​DKKAdditions4,000,000Cost end of year4,000,000Carrying amount end of year4,000,000Investments in associatesRegistered inCorporate ​formEquity ​​interest ​​%Spectia ApS DenmarkApS40.00DueDataInsights ApSDenmarkApS20.00 5 EmployeesThe Entity has no employees other than the Executive Board. The Executive Officer has not received any ​​​remuneration.2025Average number of full-time employees0 0 6 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where InstallatørGruppen A/Sserves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is​therefore liable for income taxes etc. for the jointly taxed entities, and for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities' total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. 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. 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 of external expenses. Other external expensesOther external expenses include expenses relating to the Entity’s normal activities, including expenses for stationery and office supplies, etc. Other financial incomeOther financial income comprises dividends etc. received on other investments and interest income. Other financial expensesOther financial expenses comprise interest expenses, including interest expenses on payables to group ​enterprises, net capital or exchange losses on securities, payables and transactions in foreign currencies, ​amortisation of financial liabilities, and tax surcharge under the Danish Tax Prepayment Scheme etc. 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). Investments in associatesInvestments in associates are measured at cost. Investments are written down to the lower of recoverable amount and carrying amount.Investments in associates fall within the definitions of both participating interests and associates, yet in the financial statements they have been presented as investments in associates because this designation reflects more accurately the Company’s involvement in the relevant entities. 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. Joint taxation contributions receivable or payableCurrent joint taxation contributions payable or joint taxation contributions receivable are recognised in the balance sheet, calculated as tax computed on the taxable income for the year, which has been adjusted for prepaid tax. For tax losses, joint taxation contributions receivable are only recognised if such losses are expected to be used under the joint taxation arrangement. CashCash comprises bank deposits. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. Ikke væsentlig usikkerhed vedr. fortsat drift Grundlag for konklusion Konklusion 2026-03-12 2026-03-12 true København S 2300 6 Weidekampsgade Roskilde Roskilde 4000 Regnskabsklasse B Erklæring om udvidet gennemgang 2025-12-31 2025-04-11 16 Støden IG Solutions ApS 45541215 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab