19319075 2025-01-01 2025-12-31 19319075 2025-01-01 2025-12-31 1 19319075 2025-01-01 2025-12-31 1 19319075 2025-01-01 2025-12-31 2 19319075 2025-01-01 2025-12-31 3 19319075 2025-01-01 2025-12-31 4 19319075 2025-01-01 2025-12-31 5 19319075 2025-01-01 2025-12-31 1 19319075 2024-01-01 2024-12-31 19319075 2025-12-31 19319075 2024-12-31 19319075 2024-12-31 fsa:ContributedCapitalMember 19319075 2024-12-31 fsa:RetainedEarningsMember 19319075 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 19319075 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 19319075 2025-12-31 fsa:ContributedCapitalMember 19319075 2025-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Annual report 2026-04-09 Stefan Launer The Board of Directors and the Executive Board have today considered and approved the annual report of HIMPP​A/S for the financial year 01.01.2025 - 31.12.2025. The annual report is presented in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2025and of the results of its operations for the financial year 01.01.2025 - 31.12.2025. We believe that the management commentary contains a fair review of the affairs and conditions referred to therein. We recommend the annual report for adoption at the Annual General Meeting. Lynge 2026-04-09 Stinus Jeppesen Søren Nielsen Stefan Launer Thomas Wei-Ting Adam Westermann Peter Justesen To the shareholders of HIMPP A/S We have audited the financial statements of HIMPP A/S for the financial year01.01.2025 - 31.12.2025, which comprise the income statement, balance sheet, statement of changes in equity and ​notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act.​​ ​​In our opinion, the financial statements give a true and fair view of the Entity’s financial position at31.12.2025and of the results of its operations for the financial year 01.01.2025 - 31.12.2025 in accordance with the Danish Financial Statements Act. We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further ​described in the "Auditor’s responsibilities for the audit of the financial statements" section of this auditor’s report. We are independent of the Entity in accordance with the International Ethics Standards Board for ​Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical ​requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with ​these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines ​is necessary to enable the preparation of financial statements that are free from material misstatement, ​whether due to fraud or error.​​In preparing the financial statements, Management is responsible for assessing the Entity’s ability to continue ​as a going concern, for disclosing, as applicable, matters related to going concern, and for using the going ​concern basis of accounting in preparing the financial statements unless Management either intends to liquidate ​the Entity or to cease operations, or has no realistic alternative but to do so. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are ​free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes ​our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted ​in accordance with 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 these financial statements.​​​​As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, ​we exercise professional judgement and maintain professional scepticism throughout the audit. We also:Identify and assess the risks of material misstatement of the financial statements, whether due to ​fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence ​that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a ​material misstatement resulting from fraud is higher than for one resulting from error, as fraud may ​involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.​Obtain an understanding of internal control relevant to the audit in order to design audit procedures ​that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the ​effectiveness of the Entity’s internal control.​Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates ​and related disclosures made by Management. ​Conclude on the appropriateness of Management’s use of the going concern basis of accounting in ​preparing the financial statements, and, based on the audit evidence obtained, whether a material ​uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to ​draw attention in our auditor’s report to the related disclosures in the financial statements or, if such ​disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence ​obtained up to the date of our auditor’s report. However, future events or conditions may cause the ​Entity to cease to continue as a going concern.​Evaluate the overall presentation, structure and content of the financial statements, including the disclosures ​in the notes, and whether the financial statements represent the underlying transactions and ​events in a manner that gives a true and fair view.Plan and perform the audit of the financial statements to obtain sufficient appropriate audit evidence regarding the consolidated financial information of the entities or business units as a basis for forming an opinion on the financial statements. We are responsible for the direction, supervision and review of the audit work performed. We remain solely responsible for our audit opinion.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. Management is responsible for the management commentary. ​​Our opinion on the financial statements does not cover the management commentary, and we do not express ​any form of assurance conclusion thereon. ​​In connection with our audit of the financial statements, our responsibility is to read the management ​commentary and, in doing so, consider whether the management commentary is materially inconsistent with ​the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. ​​Moreover, it is our responsibility to consider whether the management commentary provides the information ​required by relevant law and regulations.Based on the work we have performed, we conclude that the management commentary is in accordance with ​the financial statements and has been prepared in accordance with the requirements of the Danish Financial ​Statements Act. We did not identify any material misstatement of the management commentary.​ Copenhagen 2026-04-09 Deloitte Statsautoriseret Revisionspartnerselskab 33963556 Nikolaj Thomsen State Authorised Public Accountant mne33276 Primary activitiesThe Entity's object is to serve as general partner to K/S HIMPP. 36000 42374 -36000 -42374 186926 182199 16728 0 134198 139825 25755 29385 108443 110440 108443 110440 108443 110440 75633 75633 75633 75633 75633 75633 3913804 3777188 3913804 3777188 8543 24713 3922347 3801901 3997980 3877534 1200000 1400000 2741746 2433303 3941746 3833303 32000 32000 24234 12231 56234 44231 56234 44231 3997980 3877534 1400000 2433303 3833303 200000 -200000 0 108443 108443 1200000 2741746 3941746 1 Other financial income ​2025​DKK2024​DKKFinancial income from associates186,616181,707Other interest income310492186,926182,199 2 Tax on profit/loss for the year2025​DKK2024​DKKCurrent tax25,75528,230Adjustment concerning previous years01,15525,75529,385 3 Financial assetsInvestments in​associates​DKKCost beginning of year855,750Cost end of year855,750Revaluations beginning of year(780,117)Revaluations end of year(780,117)Carrying amount end of year75,633Investments in associatesRegistered inEquity ​​interest ​​%K/S HIMPP (Hearing Instrument Manufacturers Patent Partnership K/S)Lynge0,8 4 EmployeesThe Entity has no employees other than the Executive Board. The Executive Officer has not received any ​​​remuneration.20252024Average number of full-time employees00 0 0 5 Contingent assetsBeing a general partner, Himpp A/S is liable for any liabilities of K/S Himpp (CVR no.: 19502740) This annual report has been presented in accordance with the provisions of the Danish Financial Statements ​Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year. Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic ​benefits will flow to the Entity, and the value of the asset can be measured reliably. ​​Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a ​result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the ​value of the liability can be measured reliably. ​​On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial ​recognition is effected as described below for each financial statement item. ​​Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm ​or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and ​measurement. ​​Income is recognised in the income statement when earned, whereas costs are recognised by the amounts ​attributable to this financial year. Foreign currency translationOn initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the rate in effect at the payment date, or the rate at the balance sheet date, are recognised in the income statement as financial income or financial expenses. Property, plant and equipment, intangible assets, inventories and other non-monetary assets that have been purchased in foreign currencies are translated using historical rates. Other external expensesOther external expenses comprise administrative expenses. Other financial incomeOther financial income comprise cost of interest income Other financial expensesOther financial expenses comprise interest expenses. Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the ​income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity. Investments in associatesInvestments in associates are recognised and measured according to the equity method. This ​means that investments are measured at the pro rata share of the associates’ equity value plus unamortised ​goodwill and plus or minus unrealised pro rata intra-group profits and losses. ​​Upon distribution of profit or loss, net revaluation of investments in associates is transferred to reserve for ​net revaluation according to the equity method in equity.​ ​Investments in associates are written down to the lower of recoverable amount and carrying amount.Investments in associates fall within the definitions of both participating interests and associates, yet in the financial statements they have been presented as investments in associates because this designation reflects more accurately the Company’s involvement in the relevant entities. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. CashCash comprises cash in hand and bank deposits. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. Tax receivable or payableCurrent tax receivable or payable is recognised in the balance sheet, stated as tax computed on this year's ​taxable income, adjusted for prepaid tax. true Grundlag for konklusion Konklusion true 2024-01-01 2024-12-31 København S 2300 6 Weidekampsgade Allerød Lynge 3540 Regnskabsklasse B Revisionspåtegning 2025-12-31 2025-01-01 6 Nymøllevej HIMPP A/S 19319075 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab