45504921 2025-03-25 2025-12-31 45504921 2025-03-25 2025-12-31 1 45504921 2025-12-31 45504921 2025-03-25 d:ContributedCapitalMember 45504921 2025-12-31 d:ContributedCapitalMember 45504921 2025-03-25 2025-12-31 d:RetainedEarningsMember 45504921 2025-12-31 d:RetainedEarningsMember 45504921 2025-03-25 2025-12-31 1 iso4217:DKK xbrli:pure Årsrapport 34209936 Grant Thornton, Godkendt Revisionspartnerselskab Agerøvej, 31A, 2. sal 8381, Tilst 2025-03-25 2025-12-31 45504921 Capison ApS Trindsøvej 4 8000 Aarhus C Grant Thornton, Godkendt Revisionspartnerselskab 34209936 Michael Helvig Nielsen Jensen statsautoriseret revisor mne51529 Agerøvej 31A, 2. sal 8381 Tilst Danmark +45 86 20 76 20 info@dk.gt.com 2026-04-13 Simon Høy Guldmand Regnskabsklasse B Andre erklæringer uden sikkerhed Ja CaseWare fra Revisorgruppen Danmark kapitalejerne Aarhus 2026-04-13 Aarhus C 2026-04-13 -10000 -10000 7952 -17952 -3960 -13992 -13992 3960 3960 7048 11008 11008 0 20000 -13992 6008 5000 5000 5000 11008 0 20000 20000 -13992 -13992 Today, the Managing Director has approved the annual report of Capison ApS for the financial year 25 March - 31 December 2025. The annual report has been prepared in accordance with the Danish Financial Statements Act. I consider the chosen accounting policy to be appropriate, and in my opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2025 and of the results of the Company's operations for the financial year 25 March – 31 December 2025. The Managing Director consider the conditions for audit exemption of the 2025 financial statements to be met. Further, in my opinion, the Management's review gives a true and fair review of the matters discussed in the Management's review. We recommend that the annual report be approved at the Annual General Meeting. Simon Høy Guldmand We have compiled the financial statements of Capison ApS for the financial year 25 March - 31 December 2025 based on the company's bookkeeping and on information you have provided. These financial statements comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), Compilation Engagements. We have applied our expertise in accounting and financial reporting to assist Management in the preparation and presentation of these financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant requirements under the Danish Act on Approved Auditors and Audit Firms and International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) including principles of integrity, objectivity, professional competence and due care. These financial statements and the accuracy and completeness of the information used to compile them are your responsibility. Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with the Danish Financial Statements Act. Description of key activities of the companyThe company's activity is to conduct debtor management and debt collection business, either directly or indirectly, as well as activities related to debtor management and other related activities. Significant changes in the company's activities and financial mattersThe result for the year is a loss of DKK 13.992. The result for the year is significantly affected by establishment costs. Management expects operational activity to commence in the coming financial year, and therefore also expects that the share capital will be restored through future earnings. Events occurring after the end of the financial yearNo significant events have occurred after the end of the financial year. 1.Capital adequacyThe result for the year is a loss of DKK 13.992. The result for the year is significantly affected by establishment costs. Management expects operational activity to commence in the coming financial year, and therefore also expects that the share capital will be restored through future earnings. 3.Contractual obligations and contingencies, etc.Joint taxationWith Oparko Holding ApS, company reg. no 45429695 as administration company, the company is subject to the Danish scheme of joint taxation and unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for the total corporation tax. The company is unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for any obligations to withhold tax on interest, royalties, and dividends. The annual report for Capison ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class B enterprises. Furthermore, the company has decided to comply with certain rules applying to reporting class C enterprises. The annual report is presented in DKK. The annual report comprises the first financial year and hence comparative figures are not available. Gross lossGross loss comprises other external costs. Other external cost comprise expenses incurred for administration costs. Financial income and expensesFinancial income and expenses are recognised in the income statement at the amounts relating to the financial year. Financial income and expenses comprise interest expenses, reimbursements under the advance tax scheme, etc. Tax on net profit or loss for the yearTax for the year comprises the current income tax for the year and changes in deferred tax and is recognised in the income statement with the share attributable to the net profit or loss for the year and directly in equity with the share attributable to entries directly in equity.  The company is subject to Danish rules on compulsory joint taxation of Danish group enterprises. The current Danish income tax is allocated among the jointly taxed companies proportional to their respective taxable income (full allocation with reimbursement of tax losses). Cash and cash equivalentsCash and cash equivalents comprise cash at bank and on hand. Income tax and deferred taxCurrent tax liabilities and current tax receivable are recognised in the statement of financial position as calculated tax on the taxable income for the year, adjusted for tax of previous years' taxable income and for tax paid on account. The company is jointly taxed with consolidated Danish companies. The current corporate income tax is distributed between the jointly taxed companies in proportion to their taxable income and with full distribution with reimbursement as to tax losses. The jointly taxed companies are comprised by the Danish tax prepayment scheme. Joint taxation contributions payable and receivable are recognised in the statement of financial position as ”Tax receivables from group enterprises" or "Income tax payable to group enterprises" According to the rules of joint taxation, Capison ApS is unlimitedly, jointly, and severally liable to pay the Danish tax authorities the total income tax, including withholding tax on interest, royalties, and dividends, arising from the jointly taxed group of companies. Deferred tax is measured on the basis of temporary differences in assets and liabilities with a focus on the statement of financial position. Deferred tax is measured at net realisable value. Adjustments take place in relation to deferred tax concerning elimination of unrealised intercompany gains and losses. Deferred tax is measured based on the tax rules and tax rates applying under the legislation prevailing in the respective countries on the reporting date when the deferred tax is expected to be released as current tax. Changes in deferred tax due to changed tax rates are recognised in the income statement, except for items included directly in the equity. Deferred tax assets, including the tax value of tax losses allowed for carryforward, are recognised at the value at which they are expected to be realisable, either by settlement against tax of future earnings or by set-off in deferred tax liabilities within the same legal tax unit. Any deferred net tax assets are measured at net realisable value. Liabilities other than provisionsOther liabilities are measured at amortised cost which usually corresponds to the nominal value.