36699361 2025-01-01 2025-12-31 36699361 2025-01-01 2025-12-31 memberOfBoardIdentifier_executive_board_1 36699361 2025-01-01 2025-12-31 1 36699361 2024-01-01 2024-12-31 36699361 2025-12-31 36699361 2024-12-31 36699361 2025-01-01 fsa:ContributedCapitalMember 36699361 2025-01-01 fsa:RetainedEarningsMember 36699361 2025-01-01 fsa:ProposedDividendRecognisedInEquityMember 36699361 2025-01-01 36699361 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 36699361 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 36699361 2025-01-01 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember 36699361 2025-12-31 fsa:ContributedCapitalMember 36699361 2025-12-31 fsa:RetainedEarningsMember 36699361 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember iso4217:DKK pure Årsrapport 33771231 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Strandvejen 44 2900 Hellerup 2025-01-01 2024-01-01 2025-12-31 2024-12-31 Regnskabsklasse B Erklæring om udvidet gennemgang true 2026-03-10 Søren Westrup Gleie The Executive Board has today considered and adopted the Annual Report of Xombat ApS for the financial year 1 January - 31 December 2025. The Annual Report is prepared in accordance with the Danish Financial Statements Act. In my opinion the Financial Statements give a true and fair view of the financial position at 31 December 2025 of the Company and of the results of the Company operations for 2025. I recommend that the Annual Report be adopted at the Annual General Meeting. København K 2026-03-10 Søren Westrup Gleie Manager To the shareholder of Xombat ApS Opinion We have performed an extended review of the Financial Statements of Xombat ApS for the financial year 1 January - 31 December 2025, which comprise 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 the work performed, in our opinion, the Financial Statements give a true and fair view of the financial position of the Company at 31 December 2025 and of the results of the Company’s operations for the financial year 1 January - 31 December 2025 in accordance with the Danish Financial Statements Act. Basis for Opinion We conducted our extended review in accordance with the Danish Business Authority’s Assurance Standard for Small Enterprises and FSR – Danish Auditors’ standard on extended review of financial statements prepared in accordance with the Danish Financial Statements Act. Our responsibilities under those standards and requirements are further described in the ”Practitioner’s responsibilities for the extended review 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 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 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 responsibility is to express a conclusion on the Financial Statements. This requires that we plan and perform procedures to obtain limited assurance in respect of our conclusion on the Financial Statements and, moreover, that we perform supplementary procedures specifically required to obtain additional assurance in respect of our conclusion.An extended review consists of making inquiries, primarily of Management and others within the enterprise, as appropriate, and applying analytical procedures and the supplementary procedures specifically required as well as assessing the evidence obtained. An extended review is less in scope than an audit and, consequently, we do not express an audit opinion on the Financial Statements. Aarhus C 2026-03-10 PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab 33771231 Martin Stenstrup Toft State Authorised Public Accountant mne42786 Xombat ApS Mikkel Bryggers Gade 4, 2 1460 København K 36699361 København Jens Chr. Skous Vej 1 8000 Aarhus C 4843929 5846492 4517 846 280998 14785 4567448 5832553 1004839 1283162 3562609 4549391 4000000 5000000 -437391 -450609 8072405 3272553 0 5286423 14119768 1614006 22192173 10172982 4328695 232302 26520868 10405284 26520868 10405284 50000 50000 3634661 4072052 4000000 5000000 7684661 9122052 15750 70 17815618 0 1004839 1283162 18836207 1283232 18836207 1283232 26520868 10405284 50000 4072052 5000000 9122052 0 0 5000000 5000000 0 -437391 4000000 3562609 50000 3634661 4000000 7684661 The company's purpose is to conduct business with the development, manufacture, sale, operation, and publication of computer games, tablet and mobile phone games, and related products, including especially online games, as well as directly or indirectly to run other business that in the opinion of the Executive Board is related to. 0 0 1004839 1283162 1004839 1283162 Other contingent liabilitiesThe group companies are jointly and severally liable for tax on the jointly taxed incomes etc of the Group. The total amount of corporation tax payable is disclosed in the Annual Report of Trophy Games Development A/S, which is the management company of the joint taxation purposes. Moreover, the group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax on unearned income. Any subsequent adjustments of corporation taxes and withholding taxes may increase the Company's liability. The Annual Report of Xombat ApS for 2025 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 2025 are presented in DKK. Recognition and measurementRevenues 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. RevenueRevenue from the sale of goods is recognised when the risks and rewards relating to the goods sold have been transferred to the purchaser, the revenue can be measured reliably and it is probable that the economic benefits relating to the sale will flow to the Company.Revenue is measured at the consideration received and is recognised exclusive of VAT and net of discounts relating to sales. Cost of goods soldCost of goods sold comprise the purchase price etc. for goods sold in the year. Other external expensesOther external expenses comprise expenses for premises, sales as well as office expenses, etc. Gross profitWith reference to section 32 of the Danish Financial Statements Act, gross profit/loss is calculated as a summary of revenue, cost of goods sold and other external expenses. Financial income and expenses are recognised in the income statement at the amounts relating to the financial year. Tax on profit/loss for the yearTax 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.The Company is jointly taxed with . The tax effect of the joint taxation is allocated to enterprises in proportion to their taxable incomes. 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. Provisions for bad debts are determined on the basis of an individual assessment of each receivable, and in respect of trade receivables, a general provision is also made based on the Company’s experience from previous years. DividendDividend distribution proposed by Management for the year is disclosed as a separate Dividend item. Current tax receivables and liabilitiesCurrent 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. Loans are recognised initially at the proceeds received net of transaction expenses incurred. Subsequently, the loans are measured at amortised cost; the difference between the proceeds and the nominal value is recognised as an interest expense in the income statement over the loan period.Other debts are measured at amortised cost, substantially corresponding to nominal value.