42976709 2025-01-01 2025-12-31 42976709 2025-01-01 2025-12-31 1 42976709 2024-01-01 2024-12-31 42976709 2025-12-31 42976709 2024-12-31 42976709 2025-01-01 d:ContributedCapitalMember 42976709 2024-01-01 d:ContributedCapitalMember 42976709 2025-01-01 2025-12-31 d:ContributedCapitalMember 42976709 2024-01-01 2024-12-31 d:ContributedCapitalMember 42976709 2025-12-31 d:ContributedCapitalMember 42976709 2024-12-31 d:ContributedCapitalMember 42976709 2025-01-01 d:RetainedEarningsMember 42976709 2024-01-01 d:RetainedEarningsMember 42976709 2025-01-01 2025-12-31 d:RetainedEarningsMember 42976709 2024-01-01 2024-12-31 d:RetainedEarningsMember 42976709 2025-12-31 d:RetainedEarningsMember 42976709 2024-12-31 d:RetainedEarningsMember 42976709 2025-01-01 2025-12-31 1 42976709 2025-01-01 2025-12-31 2 42976709 2025-01-01 2025-12-31 3 42976709 2025-01-01 2025-12-31 1 42976709 2025-01-01 2025-12-31 2 42976709 2025-01-01 2025-12-31 3 iso4217:DKK xbrli:pure Årsrapport 34209936 Grant Thornton, Godkendt Revisionspartnerselskab Agerøvej, 31A, 2. sal 8381, Tilst 2024-01-01 2024-12-31 2025-01-01 2025-12-31 42976709 Roccai ApS Aldersrovej 34 8200 Aarhus N Aarhus Grant Thornton, Godkendt Revisionspartnerselskab 34209936 Brian Christensen statsautoriseret revisor mne35438 Agerøvej 31A, 2. sal 8381 Tilst Danmark +45 86 20 76 20 info@dk.gt.com 2026-06-29 Nanna Krogslund Ulsøe Regnskabsklasse B Andre erklæringer uden sikkerhed Ja CaseWare fra Revisorgruppen Danmark kapitalejerne Aarhus 2026-06-11 Aarhus N 2026-06-11 480490 185149 2830524 2045420 -2350034 -1860271 362 2624 56848 651 -2406520 -1858298 -407347 -237673 -1999173 -1620625 -1999173 -1620625 53038 7161 53 89091 53091 96252 484473 150949 537564 247201 537564 247201 0 48158 46889 -1256027 94415 -1207869 141304 1552292 0 1552292 0 13496 0 31060 37149 1809 3764 146776 64984 193141 105897 1745433 105897 537564 247201 2649282 1815845 127500 195600 25443 17622 28299 16353 2830524 2045420 7 5 46889 46889 1269 0 48158 46889 94415 1715040 -1999173 -1620625 648731 0 -1256027 94415 Today, the Board of Directors and the Executive Board have approved the annual report of Roccai ApS for the financial year 1 January - 31 December 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 December 2025 and of the results of the Company's operations for the financial year 1 January – 31 December 2025. The Board of Directors and the Executive Board consider the conditions for audit exemption of the 2025 financial statements to be met. 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. Nanna Krogslund Ulsøe Jane Houlind Ulsøe Nanna Nguyen Munkholm Pernille Lynggaard Frandsen Mads Bredning Rydahl Nanna Krogslund Ulsøe We have compiled the financial statements of Roccai ApS for the financial year 1 January - 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 key activity of the company is software development. Significant changes in the company's activities and financial mattersThe result of the year amounts to -1.999 thousand DKK compared to -1.621 thousand DKK last year. Management considers this year's result as expected. After transferring of this year's deficit the equity amounts to -1.208 thousand DKK. The company’s contributed capital was on 21 March 2025 increased by nominally DKK 1.269, from DKK 46.889 to DKK 48.158, with a share premium of DKK 648.731.  Capital resources The company has lost its equity. On basis of the below mentioned cash capital increase, it is management's assesment that the company is able to meet its obligations as they fall due and that the company therefore can get by at least until the next balance sheet date. Accordingly, the annual report has been prepared on a going concern basis. Events occurring after the end of the financial yearIn addition, on 22 December 2025, the company once again decided on an increase of the contributed capital by nominally DKK 3.010 with a share premium of DKK 1.559.541,2. As the cash capital increase has not been paid and registered with the Danish Business Authority by the balance sheet date, the increase has not been recognised in the financial statements as of 31 December 2025. The cash capital increase has since been paid in full and registered. Since the balance sheet date until today, there have been no further events that would alter the assessment of the annual report. 1.Capital resourcesThe company has lost its equity. On basis of the below mentioned cash capital increase, it is management's assesment that the company is able to meet its obligations as they fall due and that the company therefore can get by at least until the next balance sheet date. Accordingly, the annual report has been prepared on a going concern basis. On 22 December 2025 the company decided on an increase of the contributed capital by nominally DKK 3.010 with a share premium of DKK 1.559.541,2. As the cash capital increase has not been paid and registered with the Danish Business Authority by the balance sheet date, the increase has not been recognised in the financial statements as of 31 December 2025. The cash capital increase has since been paid in full and registered. 2.Special itemsSpecial items for the year are specified below, indicating where they are recognised in the income statement. 20252024 Income: Grants269.535720.549Cash payment under the Danish tax credit scheme407.347237.673 676.882958.222Special items are recognised in the following items in the financial statements: Gross profit269.535720.549Tax on net profit or loss for the year407.347237.673 Profit of special items, net676.882958.222 The annual report for Roccai 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 accounting policies are unchanged from last year, and the annual report is presented in DKK. Gross profitGross profit comprises the revenue, other operating income, and external costs. The enterprise will be applying IAS 11 and IAS 18 as its basis of interpretation for the recognition of revenue. Revenue is recognised in the income statement if delivery and passing of risk to the buyer have taken place before the end of the year and if the income can be determined reliably and inflow is anticipated. Revenue is measured at the fair value of the consideration promised exclusive of VAT and taxes and less any discounts relating directly to sales. Other operating income comprises items of a secondary nature as regards to the principal activities of the enterprise, including received grants from foundations. Other external costs comprises costs incurred for sales, premises, administration ect. Staff costsStaff costs comprises salaries and wages, including holiday allowances, pensions, and other social security costs, etc., for staff members. Financial income and expensesFinancial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprises interest income and expenses 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.  ReceivablesReceivables are measured at amortised cost, which usually corresponds to nominal value. In order to meet expected losses, impairment takes place at the net realisable value. The company has chosen to use IAS 39 as a basis for interpretation when recognising impairment of financial assets, which means that impairments must be made to offset losses where an objective indication is deemed to have occurred that an account receivable or a portfolio of accounts receivable is impaired.If an objective indication shows that an individual account receivable has been impaired, an impairment takes place at individual level. Accounts receivable for which there is no objective indication of impairment at the individual level are evaluated at portfolio level for objective indication of impairment. The portfolios are primarily based on the debtors' domicile and credit rating in accordance with the company's and the group's credit risk management policy. Determination of the objective indicators applied for portfolios are based on experience with historical losses. Impairment losses are calculated as the difference between the carrying amount of accounts receivable and the present value of the expected cash flows, including the realisable value of any securities received. The effective interest rate for the individual account receivable or portfolio is used as the discount rate. Cash on hand and demand depositsCash on hand and demand deposits comprise cash at banks. Liabilities other than provisionsLiabilities concerning payables to suppliers and other payables are measured at amortised cost which usually corresponds to the nominal value. Convertible and profit sharing debt instrumentsConvertible bonds are issued at a fixed conversion price and is regarded as composite instruments comprising a financial liability measured at amortised cost and an equity instrument in the form of the integral conversion right. Fair value of the financial liability is determined on the date of issue by applying a market rate for a similar non-convertible debt instrument. The difference between the proceeds from issuing the convertible debt instrument and the fair value of the financial liability, corresponding to the integral option to convert the liability to shareholders’ equity, is recognised directly in the shareholders’ equity. The value of the financial liability is recognised as long-term debts and subsequently measured at amortised cost. When extending convertible bonds, a calculation is made at amortised cost relative to the extension. Any difference is recognised in the income statement.