75137613 2024-11-01 2025-10-31 2 75137613 2024-11-01 2025-10-31 75137613 2024-11-01 2025-10-31 1 75137613 2023-11-01 2024-10-31 75137613 2025-10-31 75137613 2024-10-31 75137613 2024-11-01 c:InvestmentsInGroupEnterprisesMember 75137613 2023-11-01 c:InvestmentsInGroupEnterprisesMember 75137613 2024-11-01 2025-10-31 c:InvestmentsInGroupEnterprisesMember 75137613 2023-11-01 2024-10-31 c:InvestmentsInGroupEnterprisesMember 75137613 2025-10-31 c:InvestmentsInGroupEnterprisesMember 75137613 2024-10-31 c:InvestmentsInGroupEnterprisesMember 75137613 2024-11-01 c:ReceivablesFromGroupEnterprisesMember 75137613 2025-10-31 c:ReceivablesFromGroupEnterprisesMember 75137613 2024-11-01 2025-10-31 c:ReceivablesFromGroupEnterprisesMember 75137613 2024-11-01 c:ContributedCapitalMember 75137613 2023-11-01 c:ContributedCapitalMember 75137613 2025-10-31 c:ContributedCapitalMember 75137613 2024-10-31 c:ContributedCapitalMember 75137613 2024-11-01 c:RetainedEarningsMember 75137613 2023-11-01 c:RetainedEarningsMember 75137613 2024-11-01 2025-10-31 c:RetainedEarningsMember 75137613 2023-11-01 2024-10-31 c:RetainedEarningsMember 75137613 2025-10-31 c:RetainedEarningsMember 75137613 2024-10-31 c:RetainedEarningsMember 75137613 2024-11-01 2025-10-31 1 75137613 2024-11-01 2025-10-31 1 75137613 2024-11-01 2025-10-31 2 iso4217:DKK xbrli:pure Årsrapport 14119299 PKF Munkebo Eriksen Funch, Statsautoriseret Revisionsaktieselskab Hovedvejen 56 2600 Glostrup 2023-11-01 2024-10-31 2024-11-01 2025-10-31 75137613 CA Software ApS Lautruphøj 1 2750 Ballerup 1984-11-22 +45 45 47 41 41 www.broadcom.com KPMG, P/S 25578198 Stine Inger Pedersen Statsautoriseret revisor mne47771 Dampfærgevej 28 2100 København Ø Danmark 2026-04-30 Kirsten Margreta Spears Regnskabsklasse B Revisionspåtegning Ja CaseWare fra Revisorgruppen Danmark anpartshaverne København Ø 2026-04-29 Ballerup 2026-04-29 Grundlag for konklusion Konklusion 3469000 -2800000 3469000 -2800000 25592000 8301000 20490000 4233000 8571000 1268000 -151070000 1212000 159641000 56000 159641000 56000 420234000 432649000 0 129170000 420234000 561819000 420234000 561819000 153888000 7264000 154079000 1238000 3000 3000 307970000 8505000 3069000 1465000 311039000 9970000 731273000 571789000 0 1001000 1001000 730005000 570364000 731006000 571365000 267000 424000 267000 424000 267000 424000 731273000 571789000 0 0 0 108000 20490000 4125000 20490000 4233000 432649000 432649000 12415000 0 420234000 432649000 420234000 432649000 129170000 129170000 129170000 129170000 1001000 1001000 1001000 1001000 570364000 570308000 159641000 56000 730005000 570364000 Today, the Board of Directors and the Managing Director have approved the annual report of CA Software ApS for the financial year 1 November 2024 - 31 October 2025. The annual report has been prepared in accordance with the Danish Financial Statements Act. We consider the chosen accounting policy to be appropriate, and in our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 October 2025 and of the results of the Company's operations for the financial year 1 November 2024 – 31 October 2025. Further, in our 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. Kirsten Margreta Spears Kirsten Margreta Spears Mark David Brazeal We have audited the financial statements of CA Software ApS for the financial year 1 November 2024 - 31 October 2025, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes, for the Company. The financial statements are prepared under the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 October 2025, and of the results of the Company's operations for the financial year 1 November 2024 - 31 October 2025 in accordance with the Danish Financial Statements Act. Basis for OpinionWe 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 Financial Statements” section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Den­mark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the 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 Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Our 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 judgment and maintain professional skepticism 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 Company’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 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 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 Company to cease to continue as a going concern. Evaluate the overall presentation, structure and contents of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view. 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. Statement on Management’s ReviewManagement is responsible for Management’s Review. Our opinion on the financial statements does not cover Management’s Review, 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 Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that Management’s Review is in accordance with the 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. Description of key activities of the companyThe Company’s activities comprise holding equity investments in group entities and does not have any own significant accounting transactions during its financial period. There have been no material changes to the nature of the Company's business from the prior year. Development in activities and financial mattersThe gross profit for the year totals DKK 3,4m against the gross loss DKK 2,8m last year which was in line with expectations. Profit after tax totals DKK 159,6m against profit of DKK 56k last year. Management considers the result for the year satisfactory. The profit was also mainly contributed by refund received from Danish tax authority due to ongoing tax legal case of DKK67,3m (already collected) and legal case interest receivables refund of DKK 83,2m, dividend distribution from its subsidiary of DKK19,1m, interest income from intercompany of DKK 6,4m, net off with the following items: i) foreign exchange loss of DKK 8,1m due to weakening of USD against DKK. ii) Impairment loss for investment in its subsidiary of DKK 12,4m. As disclosed in Note 7, the transfer pricing tax case is still progressing through the high court. Management has assessed that the value of investment in group enterprises is fairly presented. For the following financial year, the management expect a result to be the similar level as 2024/2025. Events occurring after the end of the financial yearThe High Court issued its decision on 12 January 2026 abolishing the audit assessment of the Danish tax authorities. The Company received tax refund of DKK 67,3 million in January 2026 and further expects related interest of DKK 83,2 million to be received. The Company has recognized the tax refund and related interest as receivables as of 31 October 2025. The annual report for CA Software ApS for 2024/2025 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 accounting policies are unchanged from last year, and the annual report is presented in DKK. Recognition and measurement in generalIncome is recognised in the income statement concurrently with its realisation, including the recognition of value adjustments of financial assets and liabilities. Likewise, all costs are recognised in the income statement, including depreciations amortisations, write-downs for impairment, provisions, and reversals due to changes in estimated amounts previously recognised in the income statement. Assets are recognised in the statement of financial position when it seems probable that future economic benefits will flow to the company and the value of the asset can be reliably measured. Liabilities are recognised in the statement of financial position when it is seems probable that future economic benefits will flow out of the company and the value of the liability can be reliably measured. Assets and liabilities are measured at cost at the initial recognition. Hereafter, assets and liabilities are measured as described below for each individual accounting item. Certain financial assets and liabilities are measured at amortised cost, allowing a constant effective interest rate to be recognised during the useful life of the asset or liability. Amortised cost is recognised as the original cost less any payments, plus/less accrued amortisations of the difference between cost and nominal amount. In this way, capital losses and gains are allocated over the useful life of the liability. Upon recognition and measurement, allowances are made for such predictable losses and risks which may arise prior to the presentation of the annual report and concern matters that exist on the reporting date. Foreign currency translationTransactions in foreign currency are translated by using the exchange rate prevailing at the date of the transaction. Differences in the rate of exchange arising between the rate at the date of transaction and the rate at the date of payment are recognised in the profit and loss account as an item under net financials. Receivables, payables, and other foreign currency monetary items are translated using the closing rate. The difference between the closing rate and the rate at the time of the occurrence or initial recognition in the latest financial statements of the receivable or payable is recognised in the income statement under financial income and expenses. Consolidated financial statementsReferring to section 112(1) of the Danish Financial Statements Act, no consolidated financial statements have been prepared. CA Software ApS is included in the consolidated financial statements of Broadcom, Inc., which can be obtained at: Broadcom, Inc. 3421 Hillview Avenue Palo Alto California 94304 Gross profit and lossPursuant to section 32 of the Danish Financial Statements Act, the Company has chosen to aggregate the items revenue and other external expenses in the item gross profit/gross loss. Other external costsOther external costs comprise costs incurred for administration, premises and operational leasing costs. Financial income and expensesFinancial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprise interest income and expenses, realised and unrealised capital gains and losses relating to securities, debt and transactions in foreign currency, amortisation of financial assets and liabilities as well as surcharges and reimbursements under the advance tax scheme, etc. Dividends from equity investments measured at cost are recognised as income in the Parent Company's income statement in the financial year when the dividends are declared. In case of indication of impairment of investments, an impairment test is conducted. Indication of impairment exists if distributed dividends exceed profit for the year or if the carrying amount of equity investments exceeds the consolidated carrying amounts of the net assets in subsidiaries. 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.  Equity investments in group enterprisesEquity investments in group enterprises are measured at cost. If the recoverable amount is lower than the cost price, writedown for impairment is done to match this lower value. ReceivablesReceivables are measured at amortised cost, which usually corresponds to face value. In order to meet expected losses, they are written down for impairment to the net realisable value. Cash and cash equivalentsCash and cash equivalents comprise cash at bank. 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. 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. 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 provisionsLiabilities are recognised at cost. On subsequent measurement, liabilities are measured at amortised cost. 1.Events after the balance sheet dateThe High Court issued its decision on 12 January 2026 abolishing the audit assessment of the Danish tax authorities. The Company received tax refund of DKK67,3 million in January 2026 and further expects related interest of DKK83,2 million to be received. The Company has recognized the tax refund and related interest as receivables as of 31 October 2025. 6.ContingenciesContingent assets In the fiscal year ending 31 March 2016, the Danish tax authorities initiated a transfer pricing audit of the Company for periods ending 31 March 2011 through 31 March 2015. Final decision from the tax authorities was issued on 11 January 2017. The Company disagrees with the assessment and appealed against this assessment on 7 April 2017. The appeal was submitted to the National Tax Tribunal at the end of October 2017. The National Tax Tribunal issued its decision on 2 July 2020 reducing the audit assessment of the Danish tax authorities. The Danish tax authorities appealed against the National Tax Tribunal decision on 2 October 2020, and the proceeding is now with the High Court. In the previous years the Company recorded a tax cost of DKK 96,2 million following the National Tax Tribunal ruling. This reduced the receivable related to the original tax prepayment of DKK 233,7 million which the Company made in 2017 and resulted in a remaining receivable of DKK 167,6 (including interest calculated until the issuance of the ruling by the National Tax Tribunal) which was repaid to the Company by the Danish tax authorities in January 2021. The High Court issued its decision on 12 January 2026 abolishing the audit assessment of the Danish tax authorities. The Company received the tax refund of DKK 67,3 million in January 2026 and further expects related interest of DKK83,2 million following the High Court ruling. The Company has recognized the tax refund and related interest as receivable as of 31 October 2025. In February 2026, the Danish tax authorities filed an appeal to the Supreme Court against the High Court ruling. 7.Related partiesControlling interest CA Software Holding B.V. (Herikerbergweg 88, Amsterdam, the Netherlands)Sole shareholder Other related partiesOther related parties include the members of the Board of Directors and the Executive Board. Consolidated financial statementsThe smallest group in which the results of the Company are consolidated is that headed by Broadcom, Inc., incorporated in the United States of America. The consolidated financial statements are available to the public and may be obtained from The Secretary, Broadcom, Inc. 3421 Hillview Avenue, Palo Alto, California 94304.