38617990 2025-01-01 2025-12-31 38617990 2025-01-01 2025-12-31 memberOfBoardIdentifier_executive_board_1 38617990 2025-01-01 2025-12-31 memberOfBoardIdentifier_board_of_director_1 38617990 2025-01-01 2025-12-31 memberOfBoardIdentifier_board_of_director_2 38617990 2025-01-01 2025-12-31 memberOfBoardIdentifier_board_of_director_3 38617990 2025-01-01 2025-12-31 1 38617990 2024-01-01 2024-12-31 38617990 2025-12-31 38617990 2024-12-31 38617990 2025-01-01 fsa:ContributedCapitalMember 38617990 2025-01-01 fsa:RetainedEarningsMember 38617990 2025-01-01 38617990 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 38617990 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 38617990 2025-12-31 fsa:ContributedCapitalMember 38617990 2025-12-31 fsa:RetainedEarningsMember 38617990 2025-01-01 fsa:DepositsLongtermInvestmentsAndReceivablesMember 38617990 2025-01-01 2025-12-31 fsa:DepositsLongtermInvestmentsAndReceivablesMember 38617990 2025-12-31 fsa:DepositsLongtermInvestmentsAndReceivablesMember iso4217:DKK pure Årsrapport 33771231 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Strandvejen 44 2900 Hellerup 2025-01-01 2024-01-01 2025-12-31 2024-12-31 Regnskabsklasse B Andre erklæringer uden sikkerhed 2026-06-10 Jacob Mørk Brejnbjerg The Executive Board and Board of Directors have today considered and adopted the Annual Report of Current Commodities A/S for the financial year 1 January - 31 December 2025. The Annual Report is prepared in accordance with the Danish Financial Statements Act. The Company complies with the exemption provisions governing the omission to have its Financial Statements audited. In our opinion the Financial Statements give a true and fair view of the financial position at 31 December 2025 of the Company and of the results of the Company operations for 2025. We recommend that the Annual Report be adopted at the Annual General Meeting. Aarhus C 2026-06-10 Jacob Mørk Brejnbjerg Manager Anders Grønborg Jacob Mørk Brejnbjerg Frederik Foss Gade Chairman To the Management of Current Commodities A/SWe have compiled the Financial Statements of Current Commodities A/S for the financial year 1 January - 31 December 2025 on the basis of the Company’s accounting records and other information you have provided.The Financial Statements comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies.We performed our work in accordance with ISRS 4410, Engagements to Compile Financial Information.Based on our professional expertise, we have assisted you with the preparation and presentation of the Financial Statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Act on Approved Auditors and Audit Firms and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including the principles of integrity, objectivity, professional competence and due care.The Financial Statements and the accuracy and completeness of the information forming the basis of the compilation of the Financial Statements are your responsibility.As an engagement to compile financial information is not an assurance engagement, we are under no duty to verify the accuracy or completeness of the information you provided to us to compile the Financial Statements. Accordingly, we express no audit opinion or review opinion as to whether the Financial Statements have been prepared in accordance with the Danish Financial Statements Act. Aarhus C 2026-06-10 PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab 33771231 Mads Johansson State Authorised Public Accountant mne40760 Current Commodities A/S Niels W. Gades Vej 1 8000 Aarhus C 38617990 Aarhus Jens Chr. Skous Vej 1 8000 Aarhus C 4512886 4356781 2800148 1424917 1712738 2931864 73168 135152 1182433 745095 603473 2321921 135757 518556 467716 1803365 0 400000 467716 1403365 20625 19200 20625 19200 20625 19200 192146 2058744 3032805 628463 553219 164203 3778170 2851410 6467914 8403864 10246084 11255274 10266709 11274474 500000 500000 8088180 7620464 8588180 8120464 82313 460164 135757 1145572 1460459 1548274 1678529 3154010 1678529 3154010 10266709 11274474 500000 7620464 8120464 0 467716 467716 500000 8088180 8588180 The company's main activities are running a trading business with energy. 2620212 1358674 3200 16389 35860 16577 140876 33277 2800148 1424917 5 3 36962 30034 31589 78164 4617 26954 73168 135152 1029673 705799 152760 39296 1182433 745095 135757 518556 135757 518556 19200 1425 20625 20625 Other contingent liabilitiesThe group companies are jointly and severally liable for tax on the jointly taxed incomes etc of the Group. The total amount of corporation tax payable is disclosed in the Annual Report of Current Commoditites Holding ApS, which is the management company of the joint taxation purposes. Moreover, the group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax on unearned income. Any subsequent adjustments of corporation taxes and withholding taxes may increase the Company's liability. The Annual Report of Current Commodities A/S for 2025 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B as well as selected rules applying to reporting class C.The Financial Statements for 2025 are presented in DKK. The accounting policies applied remain unchanged from last year.. Recognition and measurementRevenues are recognised in the income statement as earned. Furthermore, value adjustments of financial assets and liabilities measured at fair value or amortised cost are recognised. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits attributable to the asset will flow to the Company, and the value of the asset can be measured reliably.Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow out of the Company, and the value of the liability can be measured reliably.Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Translation policiesDanish kroner is used as the presentation currency. All other currencies are regarded as foreign currencies.Transactions in foreign currencies are translated at the exchange rates at the dates of transaction. Gains and losses arising due to differences between the transaction date rates and the rates at the dates of payment are recognised in financial income and expenses in the income statement.Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the rates at the time when the receivable or the debt arose are recognised in financial income and expenses in the income statement.Fixed assets acquired in foreign currencies are measured at the transaction date rates. RevenueRevenue comprise physical and financial contracts where delivery has taken place in the financial year, including associated trading costs. Revenue is measured in accordance with IAS 39 as fair value adjustments of derivative financial instruments. The fair value adjustments are recognised as net.Revenue is measured at the fair value of the agreed consideration exclusive of VAT and taxes charged on behalf of third parties. All discounts and rebates granted are recognised in revenue. Other external expensesOther external expenses comprise expenses for premises, sales as well as office expenses, etc. Gross profitWith reference to section 32 of the Danish Financial Statements Act, gross profit/loss is calculated as a summary of revenue and other external expenses. Staff costs include wages and salaries including compensated absence and pensions as well as other social security contributions etc. made to the entity's employees. Financial income and expenses are recognised in the income statement at the amounts relating to the financial year. Tax on profit/loss for the yearTax for the year consists of current tax for the year and changes in deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity.The Company is jointly taxed with Current Commodities Holding. The tax effect of the joint taxation is allocated to enterprises in proportion to their taxable incomes. Other fixed asset investments consist of deposit. Receivables are measured in the balance sheet at the lower of amortised cost and net realisable value, which corresponds to nominal value less provisions for bad debts. PrepaymentsPrepayments comprise prepaid expenses concerning rent, insurance premiums, subscriptions and interest. Current tax receivables and liabilitiesCurrent tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expenses. Debts are measured at amortised cost, substantially corresponding to nominal value.