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The groups main activity is to develope, manufacture, deliver, and render service for systems for internal transport and handling of packed goods.Bestyrelse og direktion har dags dato aflagt årsrapporten for regnskabsåret 1. oktober 2022 - 30. september 2023 for SOCO SYSTEM A/S og koncernen. The management and the board of directors have today presented the annual report of SOCO SYSTEM A/S and the Group for the financial year October 1, 2022 - September 30, 2023. Årsrapporten er aflagt i overensstemmelse med årsregnskabsloven. The annual report has been presented in accordance with the Danish Financial Statements Act. Vi anser den valgte regnskabspraksis for hensigtsmæssig, således at årsrapporten giver et retvisende billede af selskabets og koncernens aktiver og passiver, finansielle stilling samt resultatet. We consider the accounting policies used appropriate, and in our opinion the annual report provides a true and fair view of the assets and liabilities, the financial position, and the result of the company. Det er endvidere vores opfattelse, at ledelsesberetningen indeholder en retvisende redegørelse for de forhold, beretningen omhandler. It is also our opinion that the management report includes a fair review of the matters dealt with. Årsrapporten indstilles til generalforsamlingens godkendelse. The annual report is recommended for approval at the general meeting.Til kapitalejerne i SOCO SYSTEM A/S To the Shareholders of SOCO SYSTEM A/SVi har revideret koncernregnskabet og årsregnskabet for SOCO SYSTEM A/S for regnskabsåret 1. oktober 2022 - 30. september 2023, der omfatter resultatopgørelse, balance, egenkapitalopgørelse og noter, herunder anvendt regnskabspraksis for såvel koncernen som selskabet, samt pengestrømsopgørelse for koncernen. Koncernregnskabet og årsregnskabet udarbejdes efter årsregnskabsloven. We have audited the Consolidated Financial Statements and the Parent Company Financial Statements of C-Group for the financial year October 1, 2022 - September 30, 2023, which comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies, for both the Group and the Parent Company, as well as consolidated statement of cash flows. The Consolidated Financial Statements and the Parent Company Financial Statements are prepared under the Danish Financial Statements Act. Det er vores opfattelse, at koncernregnskabet og årsregnskabet giver et retvisende billede af koncernens og selskabets aktiver, passiver og finansielle stilling pr. 30. september 2023 samt af resultatet af koncernens og selskabets aktiviteter og koncernens pengestrømme for regnskabsåret 1. oktober 2022 - 30. september 2023 i overensstemmelse med årsregnskabsloven. In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the financial position of the Group and the Parent Company at September 30, 2023, and of the results of the Group and Parent Company operations as well as the consolidated cash flows for the financial year October 1, 2022 - September 30, 2023 in accordance with the Danish Financial Statements Act.Vi har udført vores revision i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark. Vores ansvar ifølge disse standarder og krav er nærmere beskrevet i revisionspåtegningens afsnit ”Revisors ansvar for revisionen af koncernregnskabet og årsregnskabet”. Vi er uafhængige af koncernen i overensstemmelse med International Ethics Standards Board for Accountants' internationale retningslinker for revisorers etiske adfærd (IESBA Code) og de yderligere etiske krav, der er gældende i Danmark, ligesom vi har opfyldt vores øvrige etiske forpligtelser i henhold til disse krav og IESBA Code. Det er vores opfattelse, at det opnåede revisionsbevis er tilstrækkeligt og egnet som grundlag for vores konklusion. We conducted our audit in accordance with International Standards on Auditing (ISAs) 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 Consolidated Financial Statements and the Parent Company Financial Statements” section of our report. We are independent of the Group in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.Ledelsen har ansvaret for udarbejdelsen af et koncernregnskab og et årsregnskab, der giver et retvisende billede i overensstemmelse med årsregnskabsloven. Ledelsen har endvidere ansvaret for den interne kontrol, som ledelsen anser for nødvendig for at udarbejde et koncernregnskab og et årsregnskab uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl. Management is responsible for the preparation of Consolidated Financial Statements and Parent Company 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 Consolidated Financial Statements and Parent Company Financial Statements that are free from material misstatement, whether due to fraud or error. Ved udarbejdelsen af koncernregnskabet og årsregnskabet er ledelsen ansvarlig for at vurdere koncernen og selskabets evne til at fortsætte driften; at oplyse om forhold vedrørende fortsat drift, hvor dette er relevant; samt at udarbejde koncernregnskabet og årsregnskabet på grundlag af regnskabsprincippet om fortsat drift, medmindre ledelsen enten har til hensigt at likvidere koncernen eller selskabet, indstille driften eller ikke har andet realistisk alternativ end at gøre dette. In preparing the Consolidated Financial Statements and the Parent Company Financial Statements, Management is responsible for assessing the Group’s and the Parent 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 Consolidated Financial Statements and the Parent Company Financial Statements unless Management either intends to liquidate the Group or the Company or to cease operations, or has no realistic alternative but to do so.Vores mål er at opnå høj grad af sikkerhed for, om koncernregnskabet og årsregnskabet som helhed er uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, og at afgive en revisionspåtegning med en konklusion. Høj grad af sikkerhed er et højt niveau af sikkerhed, men er ikke en garanti for, at en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, altid vil afdække væsentlig fejlinformation, når sådan findes. Fejlinformationer kan opstå som følge af besvigelser eller fejl og kan betragtes som væsentlige, hvis det med rimelighed kan forventes, at de enkeltvis eller samlet har indflydelse på de økonomiske beslutninger, som brugerne træffer på grundlag af koncernregnskabet og årsregnskabet. Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Statements and the Parent Company 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 ISAs 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 the Consolidated Financial Statements and Parent Company Financial Statements. Som led i en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, foretager vi faglige vurderinger og opretholder professionel skepsis under revisionen. Herudover: As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: <table class="richtext-table"><thead><tr><th style="width:3.7109375px"></th><th style="width:3.42578125px"></th><th style="width:82.28515625px"></th></tr></thead><tbody><tr><td>·</td><td></td><td>Identificerer og vurderer vi risikoen for væsentlig fejlinformation i koncernregnskabet og årsregnskabet, uanset om denne skyldes besvigelser eller fejl, udformer og udfører revisionshandlinger som reaktion på disse risici samt opnår revisionsbevis, der er tilstrækkeligt og egnet til at danne grundlag for vores konklusion. Risikoen for ikke at opdage væsentlig fejlinformation forårsaget af besvigelser er højere end ved væsentlig fejlinformation forårsaget af fejl, idet besvigelser kan omfatte sammensværgelser, dokumentfalsk, bevidste udeladelser, vildledning eller tilsidesættelse af intern kontrol.</td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Identify and assess the risks of material misstatement of the Consolidated Financial Statements and the Parent Company 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.</td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Opnår vi forståelse af den interne kontrol med relevans for revisionen for at kunne udforme revisionshandlinger, der er passende efter omstændighederne, men ikke for at kunne udtrykke en konklusion om effektiviteten af koncernens og selskabets interne kontrol.</td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>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 Group’s and the Parent Company’s internal control. </td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Tager vi stilling til, om den regnskabspraksis, som er anvendt af ledelsen, er passende, samt om de regnskabsmæssige skøn og tilknyttede oplysninger, som ledelsen har udarbejdet, er rimelige.</td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. </td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Konkluderer vi, om ledelsens udarbejdelse af koncernregnskabet og årsregnskabet på grundlag af regnskabsprincippet om fortsat drift er passende, samt om der på grundlag af det opnåede revisionsbevis er væsentlig usikkerhed forbundet med begivenheder eller forhold, der kan skabe betydelig tvivl om koncernens og selskabets evne til at fortsætte driften. Hvis vi konkluderer, at der er en væsentlig usikkerhed, skal vi i vores revisionspåtegning gøre opmærksom på oplysninger herom i koncernregnskabet og årsregnskabet eller, hvis sådanne oplysninger ikke er tilstrækkelige, modificere vores konklusion. Vores konklusioner er baseret på det revisionsbevis, der er opnået frem til datoen for vores revisionspåtegning. Fremtidige begivenheder eller forhold kan dog medføre, at selskabet ikke længere kan fortsætte driften.</td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Conclude on the appropriateness of Management’s use of the going concern basis of accounting in preparing the Consolidated Financial Statements and the Parent Company 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 Group’s and the Parent 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 Consolidated Financial Statements and the Parent Company 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 Group and the Company to cease to continue as a going concern.</td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Tager vi stilling til den samlede præsentation, struktur og indhold af koncernregnskabet og årsregnskabet, herunder noteoplysningerne, samt om koncernregnskabet og årsregnskabet afspejler de underliggende transaktioner og begivenheder på en sådan måde, at der gives et retvisende billede heraf.</td></tr><tr><td></td><td></td><td></td></tr><tr><td>·</td><td></td><td>Evaluate the overall presentation, structure and contents of the Consolidated Financial Statements and the Parent Company Financial Statements, including the disclosures, and whether the Consolidated Financial Statements and the Parent Company Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view. </td></tr></tbody></table>Vi kommunikerer med den øverste ledelse om blandt andet det planlagte omfang og den tidsmæssige placering af revisionen samt betydelige revisionsmæssige observationer, herunder eventuelle betydelige mangler i intern kontrol, som vi identificerer under revisionen. 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. Ledelsen er ansvarlig for ledelsesberetningen. Management is responsible for Management’s Review. Vores konklusion om koncernregnskabet og årsregnskabet omfatter ikke ledelsesberetningen, og vi udtrykker ingen form for konklusion med sikkerhed om ledelsesberetningen. Our opinion on the Consolidated Financial Statements and the Parent Company Financial Statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon. I tilknytning til vores revision af koncernregnskabet og årsregnskabet er det vores ansvar at læse ledelsesberetningen og i den forbindelse overveje, om ledelsesberetningen er væsentligt inkonsistent med koncernregnskabet eller årsregnskabet eller vores viden opnået ved revisionen eller på anden måde synes at indeholde væsentlig fejlinformation. In connection with our audit of the Consolidated Financial Statements and the Parent Company Financial Statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the Consolidated Financial Statements or the Parent Company Financial Statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Vores ansvar er derudover at overveje, om ledelsesberetningen indeholder krævede oplysninger i henhold til årsregnskabsloven. Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act. Baseret på det udførte arbejde er det vores opfattelse, at ledelsesberetningen er i overensstemmelse med koncernregnskabet og årsregnskabet og er udarbejdet i overensstemmelse med årsregnskabslovens krav. Vi har ikke fundet væsentlig fejlinformation i ledelsesberetningen. Based on the work we have performed, we conclude that Management’s Review is in accordance with the Consolidated Financial Statements and the Parent Company Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act. We did not identify any material misstatement of Management’s Review.Essential activities of the company SOCO SYSTEM GRUPPEN's hovedaktiviteter er at udvikle, fremstille, levere og servicere maskiner og systemer til intern transport og til håndtering af emballerede varer. Maskiner og systemer omfatter hel- og halvautomatiske systemer til mindre og mellemstore virksomheder samt fuldautomatiske computerstyrede "END OF LINE løsninger” til større installationer. The SOCO SYSTEM GROUP main activities are development, manufacture, and delivery of, as well as rendering service for machinery and systems for internal transportation and handling of packed goods. The machinery and systems range from fully automatic to semiautomatic systems for small and medium-sized companies as well as fully automatic, computer controlled end-of-line solutions for large installations. Koncernens hovedmarked er Europa, men koncernen sælger derudover sine produkter i mange andre dele af verden. Moderselskabets eksportandel udgør 90,8% af den samlede omsætning. The major market of the group is Europe but the group also sells its products in many other parts of the world. Export accounts for 90.8% of the parent company's turnover. Udviklingen i aktiviteter og økonomiske forhold, samt forventninger til 2023/24 Developments in activities and economic conditions, and expectations for 2023/24 Årets nettoomsætning udgør 189,8 mio. kr. mod 188,0 mio. kr. sidste år. Resultat efter skat udgør -1,2 mio. kr. mod 5,1 mio. kr. sidste år. Dækningsgraden andrager 26,9% mod 28,9% året før. The annual net sales amount to DKK 189.8 mill. compared to DKK 188.0 mill. in the previous accounting year. The net profit after tax amounts to DKK -1.2 mill. compared to DKK 5.1 mill. in the previous accounting year. The contribution ratio makes up 26.9% compared to 28.9% in the previous accounting year. Årets resultat er dårligere end forventet, og ledelsen anser årets resultat for utilfredsstillende. The annual result is worse than expected, and the management considers the annual result to be unsatisfactory. Regnskabsårets udfordringer har været mange, specielt har det ikke været muligt i samme takt at gennemføre de prisstigninger som råvarer har påført. The financial year's challenges have been many, in particular it has not been possible to implement the price increases caused by raw materials at the same pace. Efter regnskabsårets afslutning og når lagerbeholdninger indkøbt til højere priser er omsat, er der tegn på at de gennemførte prisstigninger og fald i råvarerpriser og komponenter viser forbedrede driftsresultater. After the end of the financial year and when stocks purchased at higher prices have been sold, there are signs that the implemented price increases and decreases in raw material prices and components show improved operating results. Ledelsen ser behersket positivt på udviklingen fremover dog kan den store usikkerhed om den generelle markedsposition, rentesituationen og konflikter påvirke investeringslysten hos kunderne. The management takes a restrained positive view of the development going forward, however, the great uncertainty about the general market position, the interest rate situation and conflicts may affect the desire to invest among customers. LEDELSESBERETNING DIRECTOR'S REPORT SOCO SYSTEM gruppen forventer en mindre stigning i omsætningen for det kommende år og forbedret dækningsgrad. Resultatet forventes at blive 0-3 mio. kr. The SOCO SYSTEM group expects a small increase in revenue for the coming year and an improved contribution ratio. The result is expected to be DKK 0-3 mill.Business risks and Economic conditions: I takt med den stigende aktivitet på stadig flere markeder udsættes SOCO SYSTEM også i stigende omfang for risici forbundet med skiftende politiske, handelspolitiske og regulatoriske regimer samt forretningspraksis, som blandt andet kan påvirke efterspørgsel, handelsvilkår, importregler, finansielle transaktioner, logistik mv. Concurrently with the increasing activity in more and more markets, SOCO SYSTEM is also increasingly exposed to risks associated with changing political, trade political, and regulatory regimes as well as business practices that may affect demand, trading conditions, import rules, financial transactions, logistics, etc. SOCO SYSTEM anvender DKK som funktionel og rapporteringsvaluta. Produktion og salg medfører relativ lav valutarisiko, idet de fleste transaktioner sker i EUR eller i DKK. SOCO SYSTEM uses DKK as functional and reporting currency. Production and sales lead to a relatively low exchange risk as most transactions are made in EUR or in DKK. Da den rentebærende nettogæld ikke udgør et væsentligt beløb, vil moderate ændringer i renteniveauet ikke have nogen væsentlig direkte effekt på indtjeningen. Der indgås derfor ikke rentepositioner til afdækning af renterisici. As the interest-bearing net debt does not make up a significant amount, moderate changes of the interest level will not have any significant direct effect on earnings. This means that interest rate positions to cover interest risks are not entered. Forsikringsforhold: Insurance conditions: Det er koncernens politik at sikre sig mod risici, der kan true den finansielle stilling. Ud over lovpligtige forsikringer er der tegnet forsikringer mod produktansvar, driftstabsforsikring samt bestyrelses- og direktionsansvar. Ejendommen, driftsmateriel og varelagre er forsikret til genanskaffelsesværdi. It is SOCO SYSTEM group policy to safeguard against risks that may threaten the financial position. Besides the compulsory insurances, an insurance against product liability and a loss insurance, as well as liability against board of directors and management are taken out. The property, fixtures and fittings, and stocks are insured for replacement value.For fortløbende at kunne udvikle innovative produkter og sikre tilfredsstillende økonomiske resultater er det nødvendigt at kunne tiltrække, udvikle og fastholde de rette medarbejdere. Med henblik på fortsat at kunne tiltrække og fastholde medarbejdere med de rette kompetencer fokuserer SOCO SYSTEM på udviklingen af den enkelte medarbejder og på at give medarbejderne en betydelig grad af ansvar. In order to continuously develop innovative products and ensure satisfactory financial results, it is necessary to attract, develop, and retain the right employees. In order to continue to be able to attract and retain employees with the right qualifications, SOCO SYSTEM focuses on the development of the individual employee and on giving the employees a significant degree of responsibility. Ud over indregnede forhold er der ikke indtruffet hændelser efter årsafslutningen af betydning for koncern- og årsregnskabet for 2022/23. Besides the incorporated conditions, no events of importance for the group and the 2022/23 annual accounts have occurred after the yearly settlement.Selskabets væsentligste aktiviteter Essential activities of the company SOCO SYSTEM GRUPPEN's hovedaktiviteter er at udvikle, fremstille, levere og servicere maskiner og systemer til intern transport og til håndtering af emballerede varer. Maskiner og systemer omfatter hel- og halvautomatiske systemer til mindre og mellemstore virksomheder samt fuldautomatiske computerstyrede "END OF LINE løsninger” til større installationer. The SOCO SYSTEM GROUP main activities are development, manufacture, and delivery of, as well as rendering service for machinery and systems for internal transportation and handling of packed goods. The machinery and systems range from fully automatic to semiautomatic systems for small and medium-sized companies as well as fully automatic, computer controlled end-of-line solutions for large installations. Koncernens hovedmarked er Europa, men koncernen sælger derudover sine produkter i mange andre dele af verden. Moderselskabets eksportandel udgør 90,8% af den samlede omsætning. The major market of the group is Europe but the group also sells its products in many other parts of the world. Export accounts for 90.8% of the parent company's turnover. Udviklingen i aktiviteter og økonomiske forhold, samt forventninger til 2023/24 Developments in activities and economic conditions, and expectations for 2023/24 Årets nettoomsætning udgør 189,8 mio. kr. mod 188,0 mio. kr. sidste år. Resultat efter skat udgør -1,2 mio. kr. mod 5,1 mio. kr. sidste år. Dækningsgraden andrager 26,9% mod 28,9% året før. The annual net sales amount to DKK 189.8 mill. compared to DKK 188.0 mill. in the previous accounting year. The net profit after tax amounts to DKK -1.2 mill. compared to DKK 5.1 mill. in the previous accounting year. The contribution ratio makes up 26.9% compared to 28.9% in the previous accounting year. Årets resultat er dårligere end forventet, og ledelsen anser årets resultat for utilfredsstillende. The annual result is worse than expected, and the management considers the annual result to be unsatisfactory. Regnskabsårets udfordringer har været mange, specielt har det ikke været muligt i samme takt at gennemføre de prisstigninger som råvarer har påført. The financial year's challenges have been many, in particular it has not been possible to implement the price increases caused by raw materials at the same pace. Efter regnskabsårets afslutning og når lagerbeholdninger indkøbt til højere priser er omsat, er der tegn på at de gennemførte prisstigninger og fald i råvarerpriser og komponenter viser forbedrede driftsresultater. After the end of the financial year and when stocks purchased at higher prices have been sold, there are signs that the implemented price increases and decreases in raw material prices and components show improved operating results. Ledelsen ser behersket positivt på udviklingen fremover dog kan den store usikkerhed om den generelle markedsposition, rentesituationen og konflikter påvirke investeringslysten hos kunderne. The management takes a restrained positive view of the development going forward, however, the great uncertainty about the general market position, the interest rate situation and conflicts may affect the desire to invest among customers. LEDELSESBERETNING DIRECTOR'S REPORT SOCO SYSTEM gruppen forventer en mindre stigning i omsætningen for det kommende år og forbedret dækningsgrad. Resultatet forventes at blive 0-3 mio. kr. The SOCO SYSTEM group expects a small increase in revenue for the coming year and an improved contribution ratio. The result is expected to be DKK 0-3 mill. Forretningsmæssige risici og konjunkturforhold: Business risks and Economic conditions: I takt med den stigende aktivitet på stadig flere markeder udsættes SOCO SYSTEM også i stigende omfang for risici forbundet med skiftende politiske, handelspolitiske og regulatoriske regimer samt forretningspraksis, som blandt andet kan påvirke efterspørgsel, handelsvilkår, importregler, finansielle transaktioner, logistik mv. Concurrently with the increasing activity in more and more markets, SOCO SYSTEM is also increasingly exposed to risks associated with changing political, trade political, and regulatory regimes as well as business practices that may affect demand, trading conditions, import rules, financial transactions, logistics, etc. SOCO SYSTEM anvender DKK som funktionel og rapporteringsvaluta. Produktion og salg medfører relativ lav valutarisiko, idet de fleste transaktioner sker i EUR eller i DKK. SOCO SYSTEM uses DKK as functional and reporting currency. Production and sales lead to a relatively low exchange risk as most transactions are made in EUR or in DKK. Da den rentebærende nettogæld ikke udgør et væsentligt beløb, vil moderate ændringer i renteniveauet ikke have nogen væsentlig direkte effekt på indtjeningen. Der indgås derfor ikke rentepositioner til afdækning af renterisici. As the interest-bearing net debt does not make up a significant amount, moderate changes of the interest level will not have any significant direct effect on earnings. This means that interest rate positions to cover interest risks are not entered. Forsikringsforhold: Insurance conditions: Det er koncernens politik at sikre sig mod risici, der kan true den finansielle stilling. Ud over lovpligtige forsikringer er der tegnet forsikringer mod produktansvar, driftstabsforsikring samt bestyrelses- og direktionsansvar. Ejendommen, driftsmateriel og varelagre er forsikret til genanskaffelsesværdi. It is SOCO SYSTEM group policy to safeguard against risks that may threaten the financial position. Besides the compulsory insurances, an insurance against product liability and a loss insurance, as well as liability against board of directors and management are taken out. The property, fixtures and fittings, and stocks are insured for replacement value. LEDELSESBERETNING DIRECTOR'S REPORT Videnressourcer: Knowledge resources: For fortløbende at kunne udvikle innovative produkter og sikre tilfredsstillende økonomiske resultater er det nødvendigt at kunne tiltrække, udvikle og fastholde de rette medarbejdere. Med henblik på fortsat at kunne tiltrække og fastholde medarbejdere med de rette kompetencer fokuserer SOCO SYSTEM på udviklingen af den enkelte medarbejder og på at give medarbejderne en betydelig grad af ansvar. In order to continuously develop innovative products and ensure satisfactory financial results, it is necessary to attract, develop, and retain the right employees. In order to continue to be able to attract and retain employees with the right qualifications, SOCO SYSTEM focuses on the development of the individual employee and on giving the employees a significant degree of responsibility. Miljøforhold: Environmental conditions: SOCO SYSTEM bestræber sig på at drive forretning på en sikker og miljøvenlig måde, og vi har løbende fokus på at reducere påvirkningen af klima og miljø under hensyntagen til typen af vores virksomhed. SOCO SYSTEM strives to conduct business in a safe and environmentally friendly way, and we continuously focus on reducing the impact on the climate and the environment, taking our type of company into account. Alle produktionsafdelinger har de nødvendige miljøgodkendelser fra offentlige myndigheder, og koncernen er ikke involveret i miljøsager. All production departments have the required environmental approvals from public authorities and the group is not involved in environmental cases. Begivenheder efter balancedagen: Events after balance sheet day: Ud over indregnede forhold er der ikke indtruffet hændelser efter årsafslutningen af betydning for koncern- og årsregnskabet for 2022/23. Besides the incorporated conditions, no events of importance for the group and the 2022/23 annual accounts have occurred after the yearly settlement.1897745131880360001521664761508250001401550031358760001246422171196340004961951052160000275242593119100030078536260030002413786620233000224295182107800011584019120650006831358000776158000-28202315137000-8189865-1049000004404480516800015537622284000154867212150006301441500000515047239000-18966135921000-27517605095000-710853866000-156600040000-11857605055000-118576050550000-1185760-11857600044044805168000-5590240-11300013293940001329394000480826227150004784898271500012155968125580001072500011000000466959447770004607864470500011672841365000653266780000002569354421285000170135015850001663795154800024515751230940004814166042127000719903149340001352406138300011115302082000665164132400014271241188600006414725100001886000020008000510000403300010611999610503300067701574721240001306357471281270001158432341142510001300000013000000130000001300000059380965946000593809659460005157117152686000515711715268600070519636717050007051963671705000130000007353559458865268597571705396130000001036959380965157117113000000735355945886526859757170539613000000103695938096515711711014267153500059300021590001754643423800017546434094000000056528905564000565289055640007592415654200073702986278000969000313876000326664356870001487053312593000125502901089100046232458700042442542400014218030871700077685804031000130635747128127000115843234114251000-779077900-7790779000000014330002749000-5495000-3757000-1994000-84920008057000-7251000-1747000-6880001376000-595300015540002284000154900012150006300001500000515000239000-823000960002410000-4977000149400014520003050001274000-2317000-13560002105000-625100022550002598000222700025980009590004700008730003770008000660008000660000039300021040001160004900011600048000-3322000-3051000-2815000-85300065000029140009010002697000-1050000-6173000-1092000-627800065000006500000105000032590008410003581000-4589000-1148000131000-3523000<table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Danmark ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>13.965.644</td><td></td><td>16.683</td><td></td><td>13.965.644</td><td></td><td>16.683</td></tr><tr><td>Denmark</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Øvrige Europa ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>149.757.112</td><td></td><td>140.647</td><td></td><td>116.100.267</td><td></td><td>110.165</td></tr><tr><td>Other European countries</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Øvrige udland ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>26.051.757</td><td></td><td>30.706</td><td></td><td>22.100.565</td><td></td><td>23.977</td></tr><tr><td>Other non- European countries</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>189.774.513</td><td></td><td>188.036</td><td></td><td>152.166.476</td><td></td><td>150.825</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Løn og gager ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>77.277.360</td><td></td><td>73.357</td><td></td><td>67.344.367</td><td></td><td>63.832</td></tr><tr><td>Wages and salaries</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Pensioner ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>3.026.957</td><td></td><td>3.265</td><td></td><td>2.568.970</td><td></td><td>2.910</td></tr><tr><td>Pensions</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Sociale omkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>3.272.637</td><td></td><td>3.259</td><td></td><td>1.066.723</td><td></td><td>1.035</td></tr><tr><td>Social security costs</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Øvrige personaleomkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>918.715</td><td></td><td>1.158</td><td></td><td>918.715</td><td></td><td>1.158</td></tr><tr><td>Other staff costs</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Regulering feriepengeforpligtelse ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>51.505</td><td></td><td>316</td><td></td><td>51.505</td><td></td><td>316</td></tr><tr><td>Adjustments holiday entitlement</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Refusioner ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-356.852</td><td></td><td>-126</td><td></td><td>-356.852</td><td></td><td>-126</td></tr><tr><td>Refunds </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>84.190.322</td><td></td><td>81.229</td><td></td><td>71.593.428</td><td></td><td>69.125</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Personaleomkostninger indgår i resultatopgørelsen således:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Staff costs are included in the income statement as follows:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Produktionsomkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>53.940.248</td><td></td><td>52.023</td><td></td><td>51.198.703</td><td></td><td>49.118</td></tr><tr><td>Production costs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Distributionsomkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>19.516.576</td><td></td><td>18.656</td><td></td><td>12.766.570</td><td></td><td>12.056</td></tr><tr><td>Distribution costs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Administrationsomkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>10.733.498</td><td></td><td>10.550</td><td></td><td>7.628.155</td><td></td><td>7.951</td></tr><tr><td>Administrative expenses</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>84.190.322</td><td></td><td>81.229</td><td></td><td>71.593.428</td><td></td><td>69.125</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Gennemsnitligt antal medarbejdere ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>163</td><td></td><td>162</td><td></td><td>131</td><td></td><td>129</td></tr><tr><td>Average number of employees </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Udviklingsprojekter under udførelse ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>85.655</td><td></td><td>191</td><td></td><td>80.983</td><td></td><td>162</td></tr><tr><td>Development projects in progress </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Software og webside ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>156.746</td><td></td><td>267</td><td></td><td>156.746</td><td></td><td>267</td></tr><tr><td>Software and website</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Bygninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>406.732</td><td></td><td>709</td><td></td><td>275.000</td><td></td><td>578</td></tr><tr><td>Buildings</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Produktionsanlæg og maskiner ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>992.916</td><td></td><td>1.253</td><td></td><td>899.573</td><td></td><td>1.078</td></tr><tr><td>Production plant and machinery</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Andre anlæg, driftsmateriel og inventar ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>218.674</td><td></td><td>282</td><td></td><td>197.338</td><td></td><td>248</td></tr><tr><td>Other fixtures and fittings, tools and equipment</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>1.860.723</td><td></td><td>2.702</td><td></td><td>1.609.640</td><td></td><td>2.333</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger indgår i resultatopgørelsen således:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Depreciation are recognized in the income statement as follows:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Produktionsomkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>1.514.723</td><td></td><td>2.109</td><td></td><td>1.514.723</td><td></td><td>2.109</td></tr><tr><td>Production costs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Distributionsomkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>251.083</td><td></td><td>485</td><td></td><td>0</td><td></td><td>116</td></tr><tr><td>Distribution costs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Administrationsomkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>94.917</td><td></td><td>108</td><td></td><td>94.917</td><td></td><td>108</td></tr><tr><td>Administration costs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>1.860.723</td><td></td><td>2.702</td><td></td><td>1.609.640</td><td></td><td>2.333</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>6.</td><td>Skat af årets resultat</td></tr><tr><td></td><td>Tax on profit for the year</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Beregnet skat af årets skattepligtige indkomst ...........................................................................................................................................................</td><td></td><td></td><td></td><td>855.147</td><td></td><td>826</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Calculated tax on the taxable income for the year </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Regulering af udskudt skat ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-1.566.000</td><td></td><td>40</td><td></td><td>-1.566.000</td><td></td><td>40</td></tr><tr><td>Adjustment to deferred tax</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Regulering af skat tidligere år ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Adjustment of tax previous years</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>-710.853</td><td></td><td>866</td><td></td><td>-1.566.000</td><td></td><td>40</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Group:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>Udviklings- projekter under udførelse</td><td>Software</td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>Development projects in progress </td><td></td><td></td><td>Software</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>672.608</td><td> </td><td>5.996.371</td></tr><tr><td>Cost at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td> </td><td>2.254.836</td></tr><tr><td>Additions</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>672.608</td><td> </td><td>8.251.207</td></tr><tr><td>Cost at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>578.332</td><td> </td><td>3.281.527</td></tr><tr><td>Depreciation at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Årets afskrivninger ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>80.983</td><td> </td><td>161.418</td></tr><tr><td>Depreciation for the year</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>659.315</td><td> </td><td>3.442.945</td></tr><tr><td>Depreciation at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Regnskabsmæssig værdi 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>13.293</td><td> </td><td>4.808.262</td></tr><tr><td>Carrying amount at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Parent Company:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>Udviklings- projekter under udførelse</td><td>Software</td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>Development projects in progress </td><td></td><td></td><td>Software</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>672.608</td><td> </td><td>5.756.948</td></tr><tr><td>Cost at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td> </td><td>2.226.800</td></tr><tr><td>Additions</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>672.608</td><td> </td><td>7.983.748</td></tr><tr><td>Cost at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>578.332</td><td> </td><td>3.042.104</td></tr><tr><td>Depreciation at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Årets afskrivninger ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>80.983</td><td> </td><td>156.746</td></tr><tr><td>Depreciation for the year</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>659.315</td><td> </td><td>3.198.850</td></tr><tr><td>Depreciation at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Regnskabsmæssig værdi 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>13.293</td><td> </td><td>4.784.898</td></tr><tr><td>Carrying amount at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th></tr></thead><tbody><tr><td>Koncern: Group:</td><td></td><td></td><td></td><td></td><td></td><td>Grunde og bygninger</td><td></td><td>Produktions-anlæg og maskiner</td><td>Andre anlæg, driftsmateriel og inventar</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td>Land and buildings</td><td></td><td>Plant and machinery</td><td>Other fixtures and fittings, tools and equipment</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>13.989.604</td><td></td><td>26.402.972</td><td></td><td>13.881.034</td></tr><tr><td>Cost at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Reklassifikation ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Reclassification</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Kursregulering ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>10.109</td><td></td><td>1.579</td><td></td><td>67.925</td></tr><tr><td>Exchange rate adjustments</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>827.250</td><td></td><td>132.219</td></tr><tr><td>Additions</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Afgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>-139.510</td></tr><tr><td>Disposals</td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>13.999.713</td><td></td><td>27.231.801</td><td></td><td>13.941.668</td></tr><tr><td>Cost at September 30, 2023</td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Op- og nedskrivninger 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>7.971.343</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Revaluation and write-downs at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Opskrivning i året ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Appreciation during the year</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Årets afskrivning på opskrivninger ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>-9.987</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Depreciation for the year</td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Op- og nedskrivninger 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>7.961.356</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Revaluation and write-downs at September 30, 2023</td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>9.402.564</td><td></td><td>21.625.812</td><td></td><td>12.516.256</td></tr><tr><td>Depreciation at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Kursregulering ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>5.792</td><td></td><td>1.381</td><td></td><td>42.736</td></tr><tr><td>Exchange rate adjustments</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Årets afskrivninger ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>396.745</td><td></td><td>935.014</td><td></td><td>340.022</td></tr><tr><td>Depreciation for the year</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilbageførsel af afskrivninger på afhændede aktiver ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>-124.630</td></tr><tr><td>Reversal relating to disposals</td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>9.805.101</td><td></td><td>22.562.207</td><td></td><td>12.774.384</td></tr><tr><td>Depreciation at September 30, 2023</td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Regnskabsmæssig værdi 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>12.155.968</td><td></td><td>4.669.594</td><td></td><td>1.167.284</td></tr><tr><td>Carrying amount at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Heraf finansielle leasingaktiver ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>1.430.968</td><td></td><td>4.060.142</td><td></td><td>0</td></tr><tr><td>Hereof financially leased assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th></tr></thead><tbody><tr><td>Parent Company:</td><td></td><td></td><td></td><td></td><td></td><td>Grunde og bygninger</td><td></td><td>Produktions-anlæg og maskiner</td><td>Andre anlæg, driftsmateriel og inventar</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td>Land and buildings</td><td></td><td>Plant and machinery</td><td>Other fixtures and fittings, tools and equipment</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>10.340.493</td><td></td><td>25.648.252</td><td></td><td>9.646.723</td></tr><tr><td>Cost at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Reklassifikation ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Reclassification</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>802.000</td><td></td><td>70.790</td></tr><tr><td>Additions</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Afgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Disposals</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>10.340.493</td><td></td><td>26.450.252</td><td></td><td>9.717.513</td></tr><tr><td>Cost at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Op- og nedskrivninger 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>7.971.343</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Revaluation and write-downs at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Årets afskrivning på opskrivninger ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>-9.987</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Depreciation for the year</td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Opskrivning i året ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Appreciation in the year</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilbageførsel af opskrivninger på afhændede aktiver ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Revaluation relating to disposals</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Op- og nedskrivninger 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>7.961.356</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Revaluation and write-downs at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>7.311.836</td><td></td><td>20.942.815</td><td></td><td>8.866.909</td></tr><tr><td>Depreciation at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Årets afskrivninger ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>265.013</td><td></td><td>899.573</td><td></td><td>197.338</td></tr><tr><td>Depreciation for the year</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilbageførsel af afskrivninger på afhændede aktiver ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>0</td></tr><tr><td>Reversal relating to disposals</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Afskrivninger 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>7.576.849</td><td></td><td>21.842.388</td><td></td><td>9.064.247</td></tr><tr><td>Depreciation at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Regnskabsmæssig værdi 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>10.725.000</td><td></td><td>4.607.864</td><td></td><td>653.266</td></tr><tr><td>Carrying amount at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Heraf finansielle leasingaktiver ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>4.060.142</td><td></td><td>0</td></tr><tr><td>Financially leased assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Group</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>Deposits</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>1.585.009</td></tr><tr><td>Cost at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Kursregulering ….........................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>102</td></tr><tr><td>Exchange rate adjustments</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>116.239</td></tr><tr><td>Additions</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Afgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td></tr><tr><td>Disposals</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>1.701.350</td></tr><tr><td>Cost at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Parent Company:</td><td></td><td></td><td></td><td></td><td></td><td></td><td>Kapitalandele i tilknyttede virksomheder</td><td></td><td></td><td>Deposita</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td>Investments in group enterprises</td><td></td><td>Deposits</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>28.986.124</td><td></td><td>1.548.080</td></tr><tr><td>Cost at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>115.715</td></tr><tr><td>Additions</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Afgang ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td></tr><tr><td>Disposals</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kostpris 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>28.986.124</td><td></td><td>1.663.795</td></tr><tr><td>Cost at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th></tr></thead><tbody><tr><td>Op- og nedskrivninger 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>-7.701.298</td><td> </td></tr><tr><td>Revaluation and write-downs at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Andel af årets resultat ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>4.404.480</td><td> </td></tr><tr><td>Share of annual result </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Kursregulering ….........................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>4.238</td><td></td></tr><tr><td>Exchange rate adjustment</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Udbetalt udbytte ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td> </td></tr><tr><td>Dividend received </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th></tr></thead><tbody><tr><td>Op- og nedskrivninger 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>-3.292.580</td><td> </td></tr><tr><td>Revaluation and write-downs at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th></tr></thead><tbody><tr><td>Modregning i tilgodehavender hos tilknyttede virksomheder ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td></tr><tr><td>Receivables transferred to be set off against amounts owed by group enterprise</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th></tr></thead><tbody><tr><td></td><td>Regnskabsmæssig værdi 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>25.693.544</td><td> </td></tr><tr><td></td><td>Carrying amount at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>NOTER</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Notes </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>10.</td><td>Finansielle anlægsaktiver</td></tr><tr><td></td><td>Financial fixed assets </td></tr><tr><td></td><td></td></tr><tr><td></td><td>Moderselskab:</td></tr><tr><td></td><td>Parent Company:</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Selskabet er moderselskab for:</td><td></td><td></td><td></td><td></td><td></td><td>Ejerandel</td><td></td><td>Hjemsted</td><td></td><td>Domicile</td></tr><tr><td>The company is the parent company for the following subsidiaries:</td><td></td><td></td><td></td><td></td><td></td><td>Ownership</td><td></td><td></td><td></td><td></td></tr><tr><td>SOCO SYSTEM SAS .........................................................................................................................................................…</td><td></td><td></td><td></td><td></td><td></td><td>100%</td><td></td><td>Frankrig</td><td></td><td>France</td></tr><tr><td>SOCO SYSTEM INC. .........................................................................................................................................................…</td><td></td><td></td><td></td><td></td><td></td><td>100%</td><td></td><td>USA</td><td></td><td>USA</td></tr><tr><td>SOCO SYSTEM UK Ltd. .........................................................................................................................................................…</td><td></td><td></td><td></td><td></td><td></td><td>100%</td><td></td><td>England</td><td></td><td>England</td></tr><tr><td>SOCO SYSTEM S.A. .........................................................................................................................................................…</td><td></td><td></td><td></td><td></td><td></td><td>100%</td><td></td><td>Spanien</td><td></td><td>Spain</td></tr><tr><td>SOCO SYSTEM GmbH .........................................................................................................................................................…</td><td></td><td></td><td></td><td></td><td></td><td>100%</td><td></td><td>Tyskland</td><td></td><td>Germany</td></tr><tr><td>SOCO SYSTEM EED KfT .........................................................................................................................................................…</td><td></td><td></td><td></td><td></td><td></td><td>100%</td><td></td><td>Ungarn</td><td></td><td>Hungary</td></tr><tr><td>SOCO COMBIPACK AB .........................................................................................................................................................…</td><td></td><td></td><td></td><td></td><td></td><td>100%</td><td></td><td>Sverige</td><td></td><td>Sweeden</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>11.</td><td>Varebeholdninger</td></tr><tr><td></td><td>Inventories</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Råvarer og hjælpematerialer .............................................</td><td></td><td></td><td> </td><td>264.547</td><td></td><td>276</td><td></td><td>264.547</td><td></td><td>276</td></tr><tr><td>Raw materials and auxiliary materials</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Fremstillede færdigvarer, handelsvarer og halvfabrikata .............................................</td><td></td><td></td><td> </td><td>31.964.816</td><td></td><td>29.094</td><td></td><td>24.145.440</td><td></td><td>23.526</td></tr><tr><td>Manufactured goods, commercial goods and semi-finished products</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Varer under fremstilling ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>4.518.537</td><td></td><td>1.600</td><td></td><td>4.518.537</td><td></td><td>1.600</td></tr><tr><td>Work in progress </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>36.747.900</td><td></td><td>30.970</td><td></td><td>28.928.524</td><td></td><td>25.402</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>12.</td><td>Igangværende arbejder for fremmed regning</td></tr><tr><td></td><td>Contract work in progress </td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Salgsværdi efter produktionsprincippet ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>2.853.320</td><td></td><td>11.467</td><td></td><td>2.853.320</td><td></td><td>11.467</td></tr><tr><td>Contract work in progress at sales value</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Acontofaktureringer ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-815.931</td><td></td><td>-3.102</td><td></td><td>-815.931</td><td></td><td>-3.102</td></tr><tr><td>Payments and amounts invoiced on account </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>2.037.389</td><td></td><td>8.365</td><td></td><td>2.037.389</td><td></td><td>8.365</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Der indregnes således:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Recognition includes </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Igangværende arbejder for fremmed regning</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>(aktiver) ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>2.037.389</td><td></td><td>8.365</td><td></td><td>2.037.389</td><td></td><td>8.365</td></tr><tr><td>Contract work in progress (Assets)</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table>Prepayments Periodeafgræningsposter udgøres af forudbetalte omkostninger vedrørende forsikringspræmier og abonnementer. Prepayments consist of prepaid expenses relating to insurance premiums and subscriptions.Aktiekapitalen er opdelt i aktier á kr. 1.000 eller multipla heraf. The share capital consists of shares of DKK. 1,000 or multiples thereof. Der har ikke været bevægelser i aktiekapitalen indenfor de seneste 5 år.<table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>15.</td><td>Hensættelse til udskudt skat</td></tr><tr><td></td><td>Provisions for deferred tax </td></tr><tr><td></td><td></td></tr></tbody></table>Moderselskab: Parent Company:<table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Saldo 1. oktober 2022 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>2.159.000</td><td></td><td>1.027</td></tr><tr><td>Balance at October 1, 2022</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Udskudt skat på opskrivning ført direkte på egenkapital ..........................................................................................................................................................."</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>0</td><td></td><td>1.092</td></tr><tr><td>Deferred tax on appreciation directly on equity</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Regulering af udskudt skat ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>-1.566.000</td><td></td><td>40</td></tr><tr><td>Adjustment of deferred tax</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Saldo 30. september 2023 ...........................................................................................................................................................</td><td></td><td></td><td></td><td></td><td></td><td></td><td> </td><td>593.000</td><td></td><td>2.159</td></tr><tr><td>Balance at September 30, 2023</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>16.</td><td>Langfristede gældsforpligtelser</td></tr><tr><td></td><td>Long-term liabilities</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Koncern:</td><td></td><td></td><td></td><td>Gæld i alt</td><td></td><td>Afdrag</td><td></td><td>Restgæld</td><td></td><td>Gæld i alt</td></tr><tr><td>Group:</td><td></td><td></td><td></td><td>30.09.2023</td><td></td><td>næste år</td><td></td><td>efter 5 år</td><td></td><td>30.09.2022</td></tr><tr><td></td><td></td><td></td><td></td><td>Total debt </td><td></td><td>Instalments next year</td><td>Debt remaining after five years</td><td></td><td></td><td>Total debt </td></tr><tr><td></td><td></td><td></td><td></td><td>kr. (DKK)</td><td></td><td>kr. (DKK)</td><td></td><td>kr. (DKK)</td><td></td><td>tkr. (t.DKK)</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kreditinstitutter ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>4.105.253</td><td></td><td>4.105.253</td><td></td><td>0</td><td></td><td>4.499</td></tr><tr><td>Credit institutions </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Leasinggæld ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>2.510.396</td><td></td><td>755.753</td><td></td><td>184.147</td><td></td><td>2.509</td></tr><tr><td>Financial leasing debt</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>6.615.649</td><td></td><td>4.861.006</td><td></td><td>184.147</td><td></td><td>7.008</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Moderselskab:</td><td></td><td></td><td></td><td>Gæld i alt</td><td></td><td>Afdrag</td><td></td><td>Restgæld</td><td></td><td>Gæld i alt</td></tr><tr><td>Parent Company:</td><td></td><td></td><td></td><td>30.09.2023</td><td></td><td>næste år</td><td></td><td>efter 5 år</td><td></td><td>30.09.2022</td></tr><tr><td></td><td></td><td></td><td></td><td>Total debt </td><td></td><td>Instalments next year</td><td>Debt remaining after five years</td><td></td><td></td><td>Total debt </td></tr><tr><td></td><td></td><td></td><td></td><td>kr. (DKK)</td><td></td><td>kr. (DKK)</td><td></td><td>kr. (DKK)</td><td></td><td>tkr. (t.DKK)</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Kreditinstitutter ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>3.954.538</td><td></td><td>3.954.538</td><td></td><td>0</td><td></td><td>4.207</td></tr><tr><td>Credit institutions </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Leasinggæld ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>2.510.396</td><td></td><td>755.753</td><td></td><td>184.147</td><td></td><td>2.509</td></tr><tr><td>Financial leasing debt</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td>6.464.934</td><td></td><td>4.710.291</td><td></td><td>184.147</td><td></td><td>6.716</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>17.</td><td>Eventualposter</td></tr><tr><td></td><td>Contingencies</td></tr><tr><td></td><td></td></tr><tr><td></td><td>Koncern og moderselskab:</td></tr><tr><td></td><td>Group and Parent Company</td></tr><tr><td></td><td>Koncernens forpligtelser overfor udlejere af lokaler udgør max tkr. 3.302.</td></tr><tr><td></td><td>The Group's obligations to the landlords of the premises is corresponding to max. t.DKK 3,302.</td></tr><tr><td></td><td></td></tr><tr><td></td><td>Lejemålet i moderselskabet kan efter den 1. januar 2024 opsiges med 6 måneders varsel. Udlejer kan tidligst opsige lejemålet 1. september 2029.</td></tr><tr><td></td><td>The lease in the Company can be terminated after 1 January 2024 with 6 months notice. The lease can by the landlord not be terminated earlier than September 1, 2029.</td></tr><tr><td></td><td></td></tr><tr><td></td><td>Koncernen har indgået leasingaftaler om operationel leasing. Leasingforpligtelse udgør max. tkr. 1.284.</td></tr><tr><td></td><td>The Group has entered into operational leasing contracts. The leasing are at a present maximum of t.DKK. 1.284.</td></tr></tbody></table>Moderselskab: Parent Company: Selskabet indgår i et sambeskatningsforhold. Selskabet hæfter ubegrænset og solidarisk med moderselskabet SOCO INVENT A/S, søsterselskaberne SOCO INTERNATIONAL A/S og SOCO HJUL A/S for danske selskabsskatter og kildeskatter på udbytte, renter og royalties inden for sambeskatningskredsen. Eventuelle senere korrektioner af den skattepligtige sambeskatningsindkomst eller kildeskatter på udbytte, renter og royalties vil kunne medføre, at selskabets hæftelse udgør et større beløb. The Company is part of a joint taxation. The Company shall be liable jointly and severally with the Parent Company SOCO INVENT A/S, Sister Companies SOCO INTERNATIONAL A/S and SOCO HJUL A/S for the Danish corporate taxes and withholding taxes on dividends, interests and royalties within the joint taxation group. Possible later corrections to the joint taxable income or witholding taxes on dividends, interest and royalties may lead to the obligation of the company to be a larger amount.<table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>18.</td><td>Pantsætninger og sikkerhedsstillelser</td></tr><tr><td></td><td>Mortgagings and colleteral </td></tr><tr><td></td><td></td></tr><tr><td></td><td>Moderselskab:</td></tr><tr><td></td><td>Parent Company:</td></tr><tr><td></td><td>Til sikkerhed for mellemværende med pengeinstitut er der afgivet virksomhedspant i simple fordringer og varelager nom tkr. 15.000. Den bogførte værdi på balancedagen udgør henholdsvis tkr. 7.996 og tkr. 28.929.</td></tr><tr><td></td><td>As security for bank debt to Danske Bank, the company has provided a floating charge of nominal t.DKK 15,000 in recievables from sales and inventories. The book value of the assets at the balance date is t.DKK 7.996 and t.DKK 28.929 respectively.</td></tr><tr><td></td><td></td></tr><tr><td></td><td>Selskabet har igennem sin bankforbindelse udstedt garantier for tkr. 2.611.</td></tr><tr><td></td><td>The company has through its bank issued guarantees for t.DKK. 2.611. </td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>19.</td><td>Nærtstående parter</td></tr><tr><td></td><td>Related parties</td></tr><tr><td></td><td></td></tr><tr><td></td><td>Følgende aktionærer besidder mindst 5% af aktiekapitalen eller besidder aktier, som er tillagt mindst 5% af aktiekapitalens stemmerettigheder:</td></tr><tr><td></td><td>The following shareholders are registered in the company's register of shareholders as owner of minimum 5% of the votes or minimum 5 % of the share capital:</td></tr><tr><td></td><td></td></tr><tr><td></td><td>SOCO INVENT A/S, Helgeshøj Allé 16 D, 2630 Taastrup, (Denmark)</td></tr><tr><td></td><td></td></tr><tr><td></td><td></td></tr><tr><td></td><td>Transaktioner med nærtstående:</td></tr><tr><td></td><td>Related party transactions:</td></tr><tr><td></td><td></td></tr><tr><td></td><td>Der har i regnskabsåret foregået samhandel og transaktioner med koncernforbundne selskaber, hvilket er foregået på markedsmæssige almindelige vilkår.</td></tr><tr><td></td><td>The Company has in the finansial year had trade and transactions with group companies, which have been conducted on normal business terms.</td></tr></tbody></table>Ud over indregnede forhold er der ikke indtruffet hændelser efter årsafslutningen af betydning for koncern- og årsregnskabet for 2022/23. Besides the incorporated conditions, no events of importance for the group and the 2022/23 annual accounts have occurred after the yearly settlement.<table class="richtext-table"><thead><tr><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Koncern</td><td></td><td></td><td></td><td>Moderselskab</td><td></td><td></td></tr><tr><td>Group</td><td></td><td></td><td></td><td>Parent Company </td><td></td><td></td></tr><tr><td>2022/23</td><td></td><td>2021/22</td><td></td><td>2022/23</td><td></td><td>2021/22</td></tr><tr><td>tkr. (t.DKK)</td><td></td><td>tkr. (t.DKK)</td><td></td><td>tkr. (t.DKK)</td><td></td><td>tkr. (t.DKK)</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>21.</td><td>Pengestrømsopgørelse, øvrige reguleringer</td></tr><tr><td></td><td>Other adjustments</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Finansielle indtægter ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-1.554</td><td></td><td>-2.284</td><td></td><td>-1.549</td><td></td><td>-1.215</td></tr><tr><td>Financial income </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Finansielle omkostninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>630</td><td></td><td>1.500</td><td></td><td>515</td><td></td><td>239</td></tr><tr><td>Financial costs</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Årets afskrivninger m.v. ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>1.853</td><td></td><td>2.667</td><td></td><td>1.602</td><td></td><td>2.299</td></tr><tr><td>Depreciation of the year etc. </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Resultat af kapitalinteresser ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>0</td><td></td><td>0</td><td></td><td>-4.404</td><td></td><td>-5.168</td></tr><tr><td>Share of profit in subsidiaries</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Udskudt og aktuel skat ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-711</td><td></td><td>866</td><td></td><td>-1.566</td><td></td><td>40</td></tr><tr><td>Deferred and current tax</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Øvrige ikke kontante poster ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>1.215</td><td></td><td>0</td><td></td><td>-93</td><td></td><td>48</td></tr><tr><td>Other non-cash items </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Reguleringer i alt ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>1.433</td><td></td><td>2.749</td><td></td><td>-5.495</td><td></td><td>-3.757</td></tr><tr><td>Adjustments in total</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:3.42578125px"></th><th style="width:25.5703125px"></th></tr></thead><tbody><tr><td>22.</td><td>Pengestrømsopgørelse - Ændring i driftskapital</td></tr><tr><td></td><td>Cash flow statment - working capital changes</td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Varebeholdninger ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-5.778</td><td></td><td>2.211</td><td></td><td>-3.527</td><td></td><td>1.299</td></tr><tr><td>Inventories</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Tilgodehavender ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-4.424</td><td></td><td>-4.482</td><td></td><td>408</td><td></td><td>-3.173</td></tr><tr><td>Receivables</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Modtagne forudbetalinger fra kunder ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-4.186</td><td></td><td>5.225</td><td></td><td>-2.420</td><td></td><td>4.772</td></tr><tr><td>Prepayments recieved from customers</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Igangværende arbejder ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>6.328</td><td></td><td>-7.887</td><td></td><td>6.328</td><td></td><td>-7.887</td></tr><tr><td>Work in progress</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Leverandører af varer og tjenesteydelser ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>2.278</td><td></td><td>1.170</td><td></td><td>1.659</td><td></td><td>895</td></tr><tr><td>Trade creditors </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Mellemregning med moderselskab ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-1.802</td><td></td><td>-1.880</td><td></td><td>3.533</td><td></td><td>1.119</td></tr><tr><td>Intercompany accounts, parent company</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Mellemregning med datterselskaber ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>0</td><td></td><td>-1.871</td><td></td><td>-1.751</td><td></td><td>-1.871</td></tr><tr><td>Intercompany account parent subsidiaries ...........................................................................................................................................................</td><td></td><td></td><td> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Anden gæld, langfristet ...........................................................................................................................................................</td><td></td><td></td><td></td><td>89</td><td></td><td>115</td><td></td><td>89</td><td></td><td>115</td></tr><tr><td>Other debt, long-term</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Anden kortfristet gæld ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>5.501</td><td></td><td>-1.093</td><td></td><td>3.738</td><td></td><td>-2.520</td></tr><tr><td>Changes in Short-term debt</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table><table class="richtext-table"><thead><tr><th style="width:25.5703125px"></th><th style="width:1.5703125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th><th style="width:1.42578125px"></th><th style="width:11px"></th><th style="width:1.42578125px"></th><th style="width:10.42578125px"></th></tr></thead><tbody><tr><td>Ændringer i driftskapital i alt ...........................................................................................................................................................</td><td></td><td></td><td> </td><td>-1.994</td><td></td><td>-8.492</td><td></td><td>8.057</td><td></td><td>-7.251</td></tr><tr><td>Change in working capital total </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></tbody></table>Årsrapporten for SOCO SYSTEM A/S for 2022/23 er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for en mellemstor klasse C virksomhed. The annual report of SOCO SYSTEM A/S for 2022/23 has been prepared in accordance with the provisions applying to reporting midsize class C enterprises under the Danish Financial Statements Act. Den anvendte regnskabspraksis er uændret i forhold til tidligere år. The accounting policies remain unchanged compared to previous yers. Koncernregnskabet Consolidated Financial Statements Koncernregnskabet omfatter SOCO SYSTEM A/S og de virksomheder (tilknyttede virksomheder), som kontrolleres af modervirksomheden jf. koncernoversigten. Modervirksomheden anses for at have kontrol, når den direkte eller indirekte ejer mere end 50% af stemmerettighederne eller på anden måde kan udøve eller faktisk udøver bestemmende indflydelse. The Consolidated Financial Statements include SOCO SYSTEM A/S (Parent Company) and the enterprises in which SOCO SYSTEM A/S directly or indirectly owns more than 50% of the voting rights or otherwise has the capacity to exercise or actually exercises a controlling influence (subsidiaries).Koncernregnskabet udarbejdes på grundlag af regnskaber for SOCO SYSTEM A/S og dets dattervirksomheder. Udarbejdelse af koncernregnskabet sker ved sammenlægning af regnskabsposter af ensartet karakter. Ved konsolideringen foretages eliminering af koncerninterne indtægter og omkostninger, interne mellemværender og udbytter samt fortjenester og tab ved transaktioner mellem de konsoliderede virksomheder. De regnskaber, der anvendes til brug for konsolideringen, udarbejdes i overensstemmelse med koncernens regnskabspraksis. The Consolidated Financial Statements are based on the financial statements of the Parent Company (SOCO SYSTEM A/S) and the subsidiaries and are prepared by combining uniform accounting items and subsequently eliminating intra-group income and expenses, shareholdings, intra-group balances and dividends as well as realized and unrealized profits and losses in transactions between the consolidated enterprises.The Consolidated Financial Statements are based on financial statements prepared by applying the Group's accounting policies. Kapitalandele i dattervirksomheder udlignes med den forholdsmæssige andel af dattervirksomhedernes nettoaktiver på overtagelsestidspunktet opgjort til dagsværdi. Investments in subsidiaries are eliminated by the proportionate share of the subsidiaries' net assets at time of acquisition at fair value.I resultatopgørelsen indregnes indtægter i takt med, at de indtjenes, herunder indregnes værdireguleringer af finansielle aktiver og forpligtelser. I resultatopgørelsen indregnes ligeledes alle omkostninger, herunder afskrivninger og nedskrivninger. Income is recognised in the income statement as and when it is earned, including recognition of value adjustments of financial assets and liabilities. All costs, including depreciation, amoritisation and write-downs are also recognised in the income statement. Aktiver indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil tilflyde selskabet, og aktivets værdi kan måles pålideligt. Assets are recognised in the balance sheet when it is likely that future economic benefits will flow to the company and the value of the asset can be measured reliably. Forpligtelser indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil fragå selskabet, og forpligtelsens værdi kan måles pålideligt. Liabilities are recognised in the balance sheet when it is likely that future economic benefits will flow out of the company and the value of the liability can be measured reliably. Ved første indregning måles aktiver og forpligtelser til kostpris. Efterfølgende måles aktiver og forpligtelser, som beskrevet for hver enkelt regnskabspost nedenfor. The initial recognition measures assets and liabilities at cost. Subsequently, assets and liabilities are measured as described in the following for each item. Visse finansielle aktiver og forpligtelser måles til amortiseret kostpris, hvorved der indregnes en konstant effektiv rente over løbetiden. Amortiseret kostpris opgøres som oprindelig kostpris med fradrag af eventuelle afdrag og tillæg/fradrag af den akkumulerede amortisering af forskellen mellem kostpris og nominelt beløb. Certain financial assets and liabilities are measured at amortised cost, recognising a constant effective interest over the term. Amortised cost is stated at initial cost less any deductions and with addition/deduction of the accumulated amortisation of the difference between cost and nominal amount. Ved indregning og måling tages hensyn til forudsigelige tab og risici, der fremkommer inden årsrapporten aflægges, og som be- eller afkræfter forhold, der eksisterede på balancedagen. The recognition and measurement takes into account predictable losses and risks arising before the year-end reporting and which prove or disprove matters that existed at the balance sheet date.Nettoomsætning ved salg af handelsvarer og færdigvarer indregnes i resultatopgørelsen, såfremt levering og risikoovergang til køber har fundet sted inden årets udgang, og såfremt indtægten kan opgøres pålideligt og forventes modtaget. Nettoomsætningen indregnes eksklusiv moms, afgifter og med fradrag af rabatter i forbindelse med salget. Net turnover from sale of merchandise and finished goods is recognised in the income statement if delevery and risk transfer to purchaser has taken place before the end of the year and if the revenue can be reliably measured and are expected to be received. Net revenue is recognised exclusive of VAT, duties and less discounts related to the sale. Anlæg produceret for fremmed regning indregnes i takt med, at produktionen udføres, hvorved nettoomsætningen svarer til salgsværdien af årets udførte arbejder (produktionsmetoden). Nettoomsætningen indregnes, når de samlede indtægter og omkostninger på kontrakten og færdiggørelsesgraden på balancedagen kan opgøres pålideligt, og det er sandsynligt, at de økonomiske fordele, herunder betalinger, vil tilgå selskabet. Contract work in progress is recognised by reference to the stage of completion. Accordingly, revenue corresponds to the selling price of work performed during the year (percentage of completion method). Revenue is recognised when total income and expenses relating to the construction contract and the stage of completion at the balance sheet date can be reliably measured, and when it is probable that future economic benefits will flow to the Company. Kostprisen for fremstillede færdigvarer og igangværende arbejder dækker udgifter til direkte løn og afskrivninger. Handelsvirksomheder indregner vareforbrug, mens produktionsvirksomheder indregner direkt og indirekte produktionsomkostninger svarende til et årligt normal salg. Indirekte produktionsomkostninger dækker indirekte materialer og løn samt vedligeholdelse af og afskrivning på maskiner, husleje og leasing samt afskrivninger på de anlæg og maskiner fabriksbygninger og udstyr, der anvendes i produktionsprocessen samt omkostninger til fabriksadministration og ledelse. The cost of manufactured, finished goods and work in progress covers the cost of direct wages/salaries and depreciations. Trading companies recognize the cost of goods sold, whereas manufacturing companies recognize production costs corresponding to annual sales. Factory overhead expenses cover indirect materials, wages and salaries as well as maintenance of and depreciation of the machinery, rent and lease and depreciation of the plant and machinery factory buildings and equipment used in the production process as well as expenses for factory administration and management. Under produktionsomkostninger indregnes tillige udviklingsomkostninger, der ikke opfylder kriterierne for aktivering, samt afskrivning på aktiverede udviklingsomkostninger. Production costs also include development costs that do not meet the criteria for capitalization and depreciation on capitalized development costs. Endvidere indregnes nedskrivning i forbindelse med forventede tab på igangværende projekter for fremmed regning. Depreciation related to expected losses on ongoing projects in progress are also recognized. I distributionsomkostninger indregnes omkostninger, der er afholdt til distribution af varer solgt i året samt til årets gennemførte salgskampagner mv. Herunder indregnes omkostninger til salgspersonale, reklame- og udstillingsomkostninger samt afskrivninger. Distribution costs include costs incidental to the distribution of goods sold during the year and costs incidental to sales campaigns etc. Costs relating to sales staff, advertising and exhibitions as well as depreciation, amortisation, write-downs and impairment losses are recognised under this item. I administrationsomkostninger indregnes omkostninger, der er afholdt i året til ledelse og administration af koncernen, herunder omkostninger til det administrative personale, ledelsen, kontorlokaler, kontoromkostninger mv. samt afskrivninger. Administrative expenses include costs incurred during the year for the management and administration of the group, including costs relating to administrative staff, management, office premises, office expenses, etc. and depreciation.Andre driftsindtægter og andre driftsomkostninger omfatter regnskabsposter af sekundær karakter i forhold til virksomhedernes hovedaktivitet, herunder avance og tab ved salg af immaterielle og materielle anlægsaktiver. Other operating income and expenses include accounting items of a secondary nature relative to the primary activities of the Group, including gains and losses on the sale of intangible assets and property, plant and equipment.Finansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører regnskabsåret. Finansielle poster omfatter renteindtægter og -omkostninger, finansielle omkostninger ved finansiel leasing, realiserede og urealiserede kursgevinster og -tab vedrørende værdipapirer, gæld og transaktioner i fremmed valuta, m.v. Financial income and costs are recognised in the income statement by the amounts that relate to the financial year. These items comprise interest income and expenses, the financial portion of finance lease payments, realized and unrealized capital gains and losses on securities, payables and transactions in foreign currencies.Årets skat, som består af årets aktuelle skat og forskydning i udskudt skat, indregnes i resultatopgørelsen med den del, der kan henføres til årets resultat, og direkte på egenkapitalen med den del, der kan henføres til posteringer direkte på egenkapitalen. Tax for the year, which consists of current tax for the year and adjustments to deferred tax, is recognized in the statement of income by the portion attributable to the profit for the year and recognized directly on equity by the portion attributable to entries recognized directly in equity.Udviklingsomkostninger omfatter omkostninger, herunder lønninger og gager samt afskrivninger, der direkte og indirekte kan henføres til selskabets udviklingsaktiviteter, og som opfylder kriterierne for indregning. Cost of development include saleries and depreciation directly or indirectly attributable to the Company's development activeties and fulfilling the criteria for recognition. Aktiverede udviklingsomkostninger måles til kostpris med fradrag af akkumulerede afskrivninger eller til genindvindingsværdi, såfremt denne er lavere. En væsentlighedsgrænse på tkr. 700 er vedtaget, således at kun udviklingsprojekter med en forventet samlet omkostning, som overstiger denne grænse, aktiveres. Capitalised development costs are measured at cost less accumulated amortisation or at a lower recoverable amount. A materiality amount at TDKK. 700 is adopted so that only development projects with an expected total cost in excess of this limit is activated. Aktiverede udviklingsomkostninger afskrives lineært efter færdiggørelsen af udviklingsarbejdet over den vurderede økonomiske brugstid. Afskrivningsperioden udgør sædvanligvis 5 år og overstiger ikke 20 år. Capitalised development costs are depreciated on a straight-line basis using the estimated useful lives of the asstes. The amortisation period is usually 5 years, and does not to exceed 20 years. Der foretages lineære afskrivninger baseret på følgende vurdering af aktivernes forventede brugstider og restværdier: Straightline depreciation is made on the basis of the following estimated useful lives and residual values of the assets: Brugstid: Restværdi: Software og hjemmeside 5 år 0% Useful life: Residual value: Software and website 5 years 0%Grunde og bygninger måles til kostpris med tillæg af opskrivninger til anslået dagsværdi og med fradrag af akkumulerede afskrivninger. Properties are measured at cost plus appreciation to estimated sales value less accumulated depreciation and impairment losses. Produktionsanlæg og maskiner, andre anlæg, driftsmateriel og inventar måles til kostpris med fradrag af akkumulerede afskrivninger. Plant and machinery as well as other fixtures and fittings, tools and equipment are measured at cost less accumulated depreciation and impairment losses. Afskrivningsgrundlaget er kostpris med tillæg af opskrivninger med fradrag af forventet restværdi efter afsluttet brugstid. Der afskrives ikke på grunde. The basis of depreciation are measured at cost plus revaluations and less accumulated depreciation and write downs after the end of useful life. Land is not depreciated. Kostprisen omfatter anskaffelsesprisen samt omkostninger direkte tilknyttet anskaffelsen indtil det tidspunkt, hvor aktivet er klar til at blive taget i brug. Cost includes the purchase price and expenses directly related to the acquisition until the time when the asset is ready for use. Der foretages lineære afskrivninger baseret på følgende vurdering af aktivernes forventede brugstider og restværdier: Depreciation is computed using the straight-line method over the following estimated useful lives of the individual assets and their residual values: Brugstid: Restværdi: Bygninger 20 år 50% Indretning af lejede lokaler 10 år 0% Produktionsanlæg og maskiner 8 år 0-20% Andre anlæg, driftsmateriel og inventar 3-8 år 0% Useful life: Residual value: Buildings 40 years 0% Leasehold improvements 10 years 0% Plant and machinery 8 years 0-20% Other fixtures and fittings, tools and equipment 3-8 years 0% ANVENDT REGNSKABSPRAKSIS ACCOUNTING POLICIES Materielle anlægsaktiver (fortsat) Property, plant and equipment (continued) Aktiver med en anskaffelsespris på under kr. 14.100 pr. enhed, udgiftsføres fuldt ud i anskaffelsesåret i moderselskabet. For så vidt angår datterselskaber udgiftsføres "småaktiver" med en anskaffelsespris i henhold til lokale bestemmelser. Assets acuired at less than DKK 14,100 per item are recognised in the Profit & loss account in the Parent Company in the year of acquisition. Fortjeneste eller tab ved afhændelse af materielle anlægsaktiver opgøres som forskellen mellem salgspris med fradrag af salgsomkostninger og den regnskabsmæssige værdi på salgstidspunktet. Fortjeneste eller tab indregnes i resultatopgørelsen under andre driftsindtægter eller andre driftsomkostninger. Gains or losses on disposal of property, plant and equipment are determined as the difference between the selling prices less selling costs and the carrying amount at the time of sale. Gains or losses are recognised in the income statement under 'other operating income' or 'other operating expenses.'Leasingkontrakter vedrørende materielle anlægsaktiver, hvor selskabet har alle væsentlige risici og fordele forbundet med ejendomsretten (finansiel leasing) indregnes i balancen som aktiver. Aktiverne måles ved første indregning til opgjort kostpris svarende til dagsværdien eller (hvis lavere) til nutidsværdien af de fremtidige leasingydelser. Ved beregningen af nutidsværdien anvendes leasingaftalens interne rentefod som diskonteringsfaktor eller en tilnærmet værdi for denne. Finansielt leasede aktiver afskrives som øvrige tilsvarende materielle anlægsaktiver. Leases for property, plant and equipment under which the company assumes substantially all risks and rewards incidental to ownership (finance leases) are recognised as assets in the balance sheet. On initial recognition, the assets are measured at calculated cost corresponding to fair value or (if lower) at the present value of future lease payments. In the calculation of the present value, the internal interest rate of the lease is used as the discount rate or an approximate value of this rate. Assets held under finance leases are depreciated like any other property, plant and equipment. Den kapitaliserede restleasingforpligtelse indregnes i balancen som en gældsforpligtelse, og leasingydelsens rentedel indregnes over kontraktens løbetid i resultatopgørelsen. The capitalised residual lease commitment is recognised in the balance sheet as a payable, and the interest element of the lease payment is recognised in the income statement over the life of the lease. Alle øvrige leasingkontrakter betragtes som operationel leasing. Ydelser i forbindelse med operationel leasing og øvrige lejeaftaler indregnes i resultatopgørelsen over kontraktens løbetid. Selskabets samlede forpligtelse vedrørende operationelle leasing- og lejeaftaler oplyses under eventualforpligtelser m.v. All other leases are regarded as operating leases. Rental payments made under operating leases and other leases are recognised in the income statement over the life of the lease. The company's total commitments under operating leases and other leases are disclosed under contingencies etc.Kapitalandele i dattervirksomheder måles til den forholdsmæssige andel af virksomhedens indre værdi opgjort efter moderselskabets regnskabspraksis med fradrag eller tillæg af urealiserede koncerninterne avancer og tab. Investments in subsidiaries are measured at the proportionate share of the equity value of the enterprise calculated in accordance with the Parent Company's accounting policies minus or plus unrealised intercompany gains and losses. Kapitalandele i dattervirksomheden med regnskabsmæssig negativ indre værdi måles til kr. 0, og et eventuelt tilgodehavende hos virksomheden nedskrives, i det omfang tilgodehavendet er uerholdeligt. I det omfang modervirksomheden har en retlig eller faktisk forpligtelse til at dække en underbalance, der overstiger tilgodehavendet, indregnes det resterende beløb under hensatte forpligtelser. Investments in the subsidiary with a negative equity value are measured at DKK 0, and any receivables from the enterprise are written down if the receivables are uncollectible. If the Parent Company has a legal or constructive obligation to cover a negative balance exceeding the receivable, the remaining amount is recognised under provisions. Nettoopskrivning af kapitalandele i dattervirksomheder bindes som reserve for nettoopskrivning efter den indre værdis metode under egenkapitalen, i det omfang den regnskabsmæssige værdi overstiger kostprisen. The total net revaluation of investments in subsidiaries is transferred upon distribution of profit to "Reserve for net revaluation under the equity method" under equity. Deposita indregnes i balancen til kostpris. Deposits are recognised in the balance sheet at cost.Den regnskabsmæssige værdi af immaterielle anlægsaktiver, materielle anlægsaktiver vurderes årligt for indikationer på værdiforringelse ud over det, som udtrykkes ved afskrivning. The carrying amount of intangible assets and property, plant and equipment is subject to an annual test for indications of impairment other than the decrease in value reflected by depreciation. Foreligger der indikationer på værdiforringelse, foretages nedskrivningstest af hvert enkelt aktiv henholdsvis gruppe af aktiver. Der foretages nedskrivning til genindvindingsværdien, hvis denne er lavere end den regnskabsmæssige værdi. Impairnient tests are conducted of individual assets or groups of assets when there is an indication that they may be impaired. Write-downs is made to the coverable amount if this is lower than the carrying amount. Varebeholdninger måles til kostpris på grundlag af vejede gennemsnitspriser eller seneste kostpris. Er nettorealisationsværdien lavere end kostprisen, nedskrives til denne lavere værdi. Where the net realisable value is lower than cost, inventories are written down to this lower value. The cost of consumables comprises the purchase price plus delivery costs. Kostpris for handelsvarer samt råvarer og hjælpematerialer omfatter anskaffelsespris med tillæg af hjemtagel-sesomkostninger. The cost covers the acquisition price with addition of transportation costs. Kostpris for fremstillede færdigvarer samt varer under fremstilling omfatter kostpris for råvarer, hjælpematerialer, direkte løn og indirekte produktionsomkostninger. Indirekte produktionsomkostninger indeholder indirekte materialer og løn samt vedligeholdelse af og afskrivning på de i produktionsprocessen benyttede maskiner, fabriksbygninger og udstyr, omkostninger til fabriksadministration og ledelse samt aktiverede udviklingsomkostninger vedrørende produkterne. The cost of manufactured, finished goods and work in progress covers the cost of raw materials, consumables, direct wages/salaries and factory overhead expenses. Factory overhead expenses cover indirect materials, wages and salaries as well as maintenance of and depreciation of the machinery, factory buildings and equipment used in the production process as well as expenses for factory administration and management and capitalised development cost. Nettorealisationsværdien for varebeholdninger opgøres som salgspris med fradrag af færdiggørelses-omkostninger og omkostninger, der afholdes for at effektuere salget, og fastsættes under hensyntagen til omsættelighed, ukurans og udvikling i forventet salgspris. The net realisable value of inventories is calculated as the sales amount less costs of completion and costs necessary to make the sale and is determined taking into account marketability, obsolescence and development in expected sales prices. Tilgodehavender måles til amortiseret kostpris, der sædvanligvis svarer til nominel værdi. Værdien reduceres med nedskrivning til imødegåelse af forventede tab. Receivables are recognised in the balance sheet at amortised cost, which normally corresponds to nominal value. The value is reduced by provision for estimated bad debts.Igangværende arbejder for fremmed regning måles til salgsværdien af det udførte arbejde. Salgsværdien måles på baggrund af færdiggørelsesgraden på balancedagen og de samlede forventede indtægter på det enkelte igangværende arbejde. Contract work in progress is measured at the selling price of the work performed. The selling price is measured on the basis of the degree of completion at the balance sheet date and the total expected income for the individual work in progress. ANVENDT REGNSKABSPRAKSIS ACCOUNTING POLICIES Igangværende arbejder for fremmed regning (fortsat) Contract work in progress(continued) Når salgsværdien på et igangværende projekt for fremmed regning ikke kan opgøres pålideligt, måles salgsværdien til de medgåede omkostninger eller nettorealisationsværdien, såfremt denne er lavere. Where the selling price cannot be measured reliably, the selling price is measured at the lower of expenses incurred and net realisable value. Det enkelte igangværende arbejde indregnes i balancen under tilgodehavender eller gældsforpligtelser afhængig af nettoværdien af salgssummen med fradrag af acontofaktureringer og forudbetalinger. The individual pieces of work in progress are recognized in the balance sheet under debtors or creditors depending on the net value of the sales price less invoicing on account and prepayments. Omkostninger i forbindelse med salgsarbejde og opnåelse af kontrakter indregnes i resultatopgørelsen i takt med, at de afholdes. Expenses relating to sales work and the winning of contracts are recognised in the income statement as incurred. Periodeafgrænsningsposter indregnet under aktiver omfatter afholdte omkostninger vedrørende efterfølgende regnskabsår. Prepayments are recognised under assets comprise costs incurred relating to subsequent financial years. Aktuelle skatteforpligtelser og tilgodehavende aktuel skat indregnes i balancen som beregnet skat af årets skattepligtige indkomst reguleret for skat af tidligere års skattepligtige indkomster samt for betalte acontoskatter. Current tax liabilities and current tax receivables are recognised in the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account. Udskudt skat måles efter den balanceorienterede gældsmetode af midlertidige forskelle mellem regnskabs-mæssig og skattemæssig værdi af aktiver og forpligtelser. I de tilfælde, f.eks. vedrørende aktier, hvor opgørelse af skatteværdien kan foretages efter alternative beskatningsregler, måles udskudt skat på grundlag af den planlagte anvendelse af aktivet henholdsvis afvikling af forpligtelsen. Deferred tax is measured under the balance-sheet liability method for temporary differences between the carrying amount and the tax base of assets and liabilities. Where, for example in respect of shares, the determination of the tax base can be made using alternative taxation rules, deferred tax is measured based on the planned use of the asset or the settlement of the liability. Udskudte skatteaktiver, herunder skatteværdien af fremførselsberettiget skattemæssigt underskud, måles til den værdi, hvortil aktivet forventes at kunne realiseres, enten ved udligning i skat af fremtidig indtjening eller ved modregning i udskudte skatteforpligtelser inden for samme juridiske skatteenhed. Eventuelle udskudte nettoskatteaktiver måles til nettorealisationsværdi. Deferred tax assets, including the tax base of tax loss carry-forwards, are measured at the expected realisable value of the asset, either by elimination in tax on future earnings or by set-off against deferred tax liabilities within the same legal tax entity. Any net deferred tax assets are measured at net realisable value. ANVENDT REGNSKABSPRAKSIS ACCOUNTING POLICIES Skyldig skat og udskudt skat (fortsat) Tax payable and deferred tax (continued) Udskudt skat måles på grundlag af de skatteregler og skattesatser, der med balancedagens lovgivning vil være gældende, når den udskudte skat forventes udløst som aktuel skat. Ændring i udskudt skat som følge af ændringer i skattesatser indregnes i resultatopgørelsen. For indeværende år er anvendt en skattesats på 22%. Deferred tax is measured on the basis of the tax regulations and rates that, according to the rules in force at the reporting date, will be applicable at the time when the deferred tax is expected to crystallise as current tax. Changes in deferred tax as a result of changes in tax rates are recognised in the income statement. For the current year, a tax rate of 22% has been applied.Finansielle forpligtelser indregnes ved lånoptagelse til det modtagne provenu efter fradrag af afholdte transaktionsomkostninger. I efterfølgende perioder måles de finansielle forpligtelser til amortiseret kostpris svarende til den kapitaliserede værdi ved anvendelse af den effektive rente, således at forskellen mellem provenuet og den nominelle værdi indregnes i resultatopgørelsen over låneperioden. Financial liabilities are recognised on the raising of the loan at the proceeds received net of transaction costs In subsequent periods, financial liabilities are measured at amortized cost equal to the capitalized value using the effective interest rate, the difference between the proceeds and the redemption value is recognized in the income statement over the loan period. Prioritetsgæld er således målt til amortiseret kostpris, der for obligationslån svarer til nominel værdi. Mortgage debt is measured at amortised cost which for bond loans is equal to nominal value. Gæld i øvrigt er målt til amortiseret kostpris svarende til nominel værdi. Other liabilities are measured at amortised cost equal to nominal value.Transaktioner i fremmed valuta omregnes til transaktionsdagens kurs. Valutakursdifferencer, der opstår mellem transaktionsdagens kurs og kursen på betalingsdagen, indregnes i resultatopgørelsen som en finansiel post. Hvis valutapositioner anses for sikring af fremtidige pengestrømme, indregnes værdireguleringerne direkte på egenkapitalen. Foreign currency transactions are translated the exchange rate prevailing at the date of the transaction. Exchange differences arising between the exchange rate prevailing at the transaction date and the exchange rate at the payment date are recognised in the income statement as a financial net income or expence. If currency positions are regarded as a hedge of future cash flows, value adjustments are recognised directly in equity. Tilgodehavender, gæld og andre monetære poster i fremmed valuta, som ikke er afregnet på balancedagen, måles til balancedagens valutakurs. Forskellen mellem balancedagens kurs og kursen på tidspunktet for tilgodehavendets eller gældens opståen indregnes i resultatopgørelsen under finansielle indtægter og omkostninger. Receivables, payables and other monetary items in foreign currencies that have not been settled on the reporting date are measured at the closing rate. The difference between the closing rate and the rate at the time of the establishment of the receivable or payable is recognised in the income statement under financial income and expenses.Pengestrømsopgørelsen viser selskabets pengestrømme for året fordelt på driftsaktivitet, investeringsaktivitet og finansieringsaktivitet for året, årets forskydning i likvider samt likvider ved årets begyndelse og slutning. The cash flow statement shows the company's cash flows for the year distributed on operating, investing and financing activities for the year, changes in cash and cash equivalents for the year and cash and cash equivalents at the beginning and end of the year. Pengestrøm fra driftsaktivitet Cash flow from operating activities Pengestrømme fra driftsaktivitet opgøres som årets resultat reguleret for ikke-kontante driftsposter, ændring i driftskapital samt betalt selskabsskat. Cash flows from operating activities are determined as the net profit for the year adjusted for non-cash operating items, changes in working capital and income tax paid. Pengestrøm fra investeringsaktivitet Cash flow from investing activities Pengestrømme fra investeringsaktivitet omfatter betaling i forbindelse med køb og salg af virksomheder og aktiviteter samt køb og salg af immaterielle-, materielle- og finansielle anlægsaktiver. Cash flows from investing activities include payments related to the acquisition and sale of enterprises and activities and the purchase and sale of intangible assets, property, plant and equipment and investments. Pengestrøm fra finansieringsaktivitet Cash flow from financing activities Pengestrømme fra finansieringsaktivitet omfatter ændringer i størrelse eller sammensætning af aktiekapital og omkostninger forbundet hermed samt opgørelse af lån, afdrag på rentebærende gæld samt betaling af udbytte til selskabsdeltagere. Cash flows from financing activities include changes in the size or composition of share capital and costs incidental thereto and raising of loans, repayments on interest-bearing debt and distribution of dividends to shareholders.Cash and cash equivalents Likvider omfatter likvide beholdninger. Cash and cash equivalents include cash.Hoved- og nøgletal er defineret og beregnet i overensstemmelse med Finansforeningens online version af "Anbefalinger & Nøgletal". Financial ratios are prepared in compliance with the Danish Finance Society's online version of 'Recommendations & Financial Ratios". ANVENDT REGNSKABSPRAKSIS ACCOUNTING POLICIES De i hoved- og nøgletalsoversigten anførte nøgletal er beregnet således: The financial ratios stated in the summary of financial highlights and ratios are calculated as follows: Bruttomargin: Bruttoresultat x 100 Nettoomsætning Gross margin ratio: Gross result x 100 Net turnover Overskudsgrad: Resultat af primær drift x 100 Nettoomsætning Profit margin ratio: Result of primary operations x 100 Net turnover Operative aktiver: Aktiver i alt fratrukket likvider og andre rentebærende aktiver Operative assets: Total assets less available funds, other interest bearing assets (incl. assets) and capital shares in associates Afkastningsgrad: Resultat af primær drift x 100 Gns. operative aktiver Rate of return: Result of primary operations x 100 Average operative assets Egenkapitalandel: Egenkapital eksklusive minoritetsinteresser, ultimo x 100 Passiver i alt, ultimo Equity ratio: Equity less minority interests, closing balance x 100 Total liabilities, closing balance Resultat til analyseformål: Ordinært resultat efter skat med fradrag af minoritetsinteressers andel heraf Result for analysis purposes: Ordinary result after tax with deduction of minority interests' share of same Egenkapitalforrentning: Resultat til analyseformål x 100 Gns. egenkapital eksklusive minoritetsinteresser Return on equity: Result for analyses purposes x 100 Average equity exclusive of minority interests