29831033 2025-01-01 2025-12-31 29831033 2025-01-01 2025-12-31 1 29831033 2025-01-01 2025-12-31 1 29831033 2025-01-01 2025-12-31 2 29831033 2025-01-01 2025-12-31 3 29831033 2025-01-01 2025-12-31 1 29831033 2024-01-01 2024-12-31 29831033 2025-12-31 29831033 2024-12-31 29831033 2024-12-31 fsa:ContributedCapitalMember 29831033 2024-12-31 fsa:RetainedEarningsMember 29831033 2024-12-31 fsa:ProposedDividendRecognisedInEquityMember 29831033 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 29831033 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 29831033 2025-01-01 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember 29831033 2025-12-31 fsa:ContributedCapitalMember 29831033 2025-12-31 fsa:RetainedEarningsMember 29831033 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember iso4217:DKK xbrli:pure Bo Jarlkov Damgaard The Board of Directors and the Executive Board have today discussed and approved the annual report of OMD Denmark A/S for the financial year 1 January – 31 December 2025. The annual report has been prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Company's assets, liabilities and financial position at 31 December 2025 and of the results of the Company's operations for the financial year 1 January – 31 December 2025. Further, in our opinion, the Management's review gives a fair review of the development in the Company's activities and financial matters, of the results for the year and of the Company's financial position. We recommend that the annual report be approved at the annual general meeting. Copenhagen Kasper Thanning Managing Director Bo Jarlkov Damgaard Chairman Michael Holmer Kasper Thanning To the shareholders of OMD Denmark A/S Opinion We have audited the financial statements of OMD Denmark A/S for the financial year 1 January – 31 December 2025 comprising income statement, balance sheet, statement of changes in equity and notes, including 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 Company's assets, liabilities and financial position at 31 December 2025 and of the results of the Company's operations for the financial year 1 January – 31 December 2025 in accordance with the Danish Financial Statements Act. Basis for opinion We 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 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's responsibility for the financial statements 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, that 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. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance as to 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 in Denmark will always detect a material misstatement when it exists. Misstatements may 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 financial statement users made 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 company 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 the Management's review Management is responsible for the Management's review. Our opinion on the financial statements does not cover the 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 the Management's review and, in doing so, consider whether the 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 the Management's review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the 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 the Management's review. Copenhagen KPMG Statsautoriseret Revisionspartnerselskab 25578198 Kenn Wolff Hansen State Authorised Public Accountant mne30154 OMD Denmark A/S Midtermolen 3 2100 København Ø Denmark 38 14 56 00 info@omd.dk 29831033 Copenhagen Dampfærgevej 28 2100 København Ø DKK'000 2025 2024 2023 2022 2021 Revenue 112,131 108,613 105,552 92,665 84,192 Operating profit 16,564 17,015 15,606 14,790 13,248 Net financials 283 1,329 658 -189 -258 Net profit for the year 13,102 14,277 12,663 12,096 10,093 Total assets 233,796 271,703 218,154 240,457 286,406 Investments in property, plant and equipment 0 0 0 0 -59 Equity 64,873 71,771 57,494 44,831 39,735 Operating margin 14.8% 15.7% 14.8% 16.0% 15.7% Return on capital employed 6.6% 6.9% 6.8% 5.8% 4.8% Return on equity 19.2% 22.1% 24.8% 32.5% 29.1% Operating profit/loss x 100Operating margin RevenueOperating profit/loss x 100Return on capital employed Average capitalNet profit for the year x 100Return on equity Average equityFinancial ratios are calculated in accordance with the Danish Society of Financial Analysts' “Recommendations and Financial Ratios". Business development and finances In the financial year 2025, OMD Denmark A/S generated revenue of DKK 108.6 million, compared to DKK 105.6 million in the financial year 2023, corresponding to a growth of 2.8%. Profit for the year was DKK 13.1 million, compared to DKK 14.3 million in the financial year 2024. Our growth in revenue is in line with our expectations. In general, our results reflect our continued strong growth within media and marketing strategy, data and technology, e-commerce and business intelligence. The decrease in profit for the year reflects strategic decisions made during 2025 to support long-term growth. Increased investments in client acquisition capabilities and related initiatives led to higher costs in the short term. According to RECMA, OMD Denmark A/S has been awarded the highest market classification among media agencies in Denmark. The agency achieved an extraordinary number of awards and market recognitions, earning the title of 'Most Award-Winning Media Agency' in 2025, as determined by Bureaubiz. Additionally, COMvergence's reporting indicated that OMD Denmark A/S was the industry leader in Denmark in terms of billings, securing the highest market share among media agencies. Outlook Based on current market trends and our strategic initiatives, sales growth is expected to be 10% to 15%. This growth will be driven by our continued focus on innovation, expanding our customer base, and enhancing our product offerings. With ongoing investments in human resources and IT systems, which are essential for advancing our business development initiatives, we anticipate a 7% to 10% increase in operating profit. Intellectual capital OMD Denmark A/S' business model is primarily based on sales of consulting services within media and marketing. In order to continuously offer such services, it is imperative for OMD Denmark A/S to be able to recruit and retain highly skilled employees in the fields of marketing, data, technology and media. Our objective is to base our services on the latest know-how and maintain the ability to quickly adjust to market changes. Special risks (business and financial risks) The primary financial risk for us is the clients' ability to pay; therefore, the Company has credit insurance coverage on all clients. Subsequent events No events materially affecting the assessment of the annual report have occurred after the balance sheet date. Uncertainty relating to recognition and measurement Recognition and measurement in the annual report have not been subject to any uncertainty. Unusual events The financial position at 31 December 2025 of OMD Denmark A/S and the results of the Company operations for the financial year 2025 have not been affected by any unusual events. External environment OMD Denmark A/S is environmentally conscious and works to reduce the environmental impact of corporate operations. Principal activities As a Marketing Performance Agency, OMD Denmark A/S provides a wide range of specialist services, including consultancy services in the areas of media and marketing strategy, data and technology, e-commerce, business intelligence and media buying. OMD Denmark A/S crafts combinations of technology, data services, strategy and consulting practices to drive brand and marketing performance. OMD Denmark A/S provides business intelligence and deploys technologies to help our clients take advantage of the collision of commerce and media. OMD Denmark A/S has a continuous and integrated cooperation with some of Denmark’s largest advertisers and provides services in Denmark as well as in the other Nordic countries. 112131000 108613000 47154000 50051000 64977000 58562000 48413000 41544000 0 3000 16564000 17015000 687000 1373000 404000 44000 16847000 18344000 3745000 4067000 13102000 14277000 0 0 0 0 25000 25000 25000 25000 25000 25000 139926000 154217000 9000 120000 88610000 113034000 3938000 3572000 187000 99000 1101000 636000 233771000 271678000 233771000 271678000 233796000 271703000 500000 500000 51373000 51271000 13000000 20000000 64873000 71771000 103300000 129069000 0 0 21970000 37946000 3833000 4058000 8608000 7638000 31212000 21221000 168923000 199932000 233796000 271703000 500000 51271000 20000000 71771000 0 0 20000000 20000000 0 102000 13000000 13102000 500000 51373000 13000000 64873000 The annual report of OMD Denmark A/S for 2025 has been prepared in accordance with the provisions applying to reporting class C entities under the Danish Financial Statements Act. The annual report of OMD Denmark A/S is included in the consolidated financial statements of Omnicom Media Group A/S. Basis of recognition and measurement Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses, are also recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits 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 from the Company and the value of the liability can be measured reliably. On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item. On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date. Income statement Revenue Revenue consists of media revenue and revenue regarding consultancy services. Media invoicing to customers is recognised in the income statement provided that delivery and transfer of risk to the buyer have taken place before year-end and that the income can be reliably measured and is expected to be received. Media revenue is measured ex. VAT, tax charged and rebates in connection with the sale. We act as an agent, and revenue is recognised as invoicing to customers less media expenses. In our business, we incur third‐party costs on behalf of clients. Third‐party direct costs include, among others: purchased media, studio production services, including artists and other freelance labour, market research and third‐party data, and other related expenditures. The inclusion of billings related to third‐party direct costs in revenue depends on whether we act as a principal or as an agent in the client arrangement. In our businesses, including advertising, which also includes studio production efforts and media planning and buying services, we act as an agent and arrange, at the client’s direction, for third parties to perform certain services. In these cases, we do not control the goods or services prior to transfer to the client. As a result, revenue is recorded net of these costs, equal to the amount retained for our fee or commission. Contract work in progress is recognised as revenue as the production is carried out. Accordingly, revenue corresponds to the selling price of work performed during the year (the percentage-of-completion method). Revenue is recognised when total income and expenses and the stage of completion of the contract at the balance sheet date can be reliably calculated and when it is probable that the economic benefits, including payment, will flow to the Group. External costs External costs comprise expenses for distribution, sales, advertising, administration, premises, loss on bad debt, operating lease, etc. Staff costs Staff costs comprise salaries and wages, including holiday allowance, pension and other social security costs, etc., to the Company’s employees excluding refunds from public authorities. Depreciations Depreciations comprise the year's amortisation, depreciation and impairment of property, plant and equipment. Financial income and expenses Financial income and expenses are recognised in the income statement at the amounts regarding the financial year. Financial income and expenses comprise interest income and expenses, realised and unrealised gains and losses on securities, payables and transactions denominated in foreign currencies as well as surcharges and refunds under the on-account tax scheme, etc. Tax on profit for the year Tax for the year comprises current tax and changes in deferred tax for the year. The tax expense relating to the profit for the year is recognised in the income statement, and the tax expense relating to amounts directly recognised in equity is recognised directly in equity. The Company is jointly taxed with the other Omnicom companies in Denmark. The tax effect of the joint taxation is allocated in proportion to the taxable income (full absorption). Balance sheet Property, plant and equipment Fixtures and fittings and tools and equipment are measured at cost less accumulated depreciation and impairment. Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is available for use. Depreciation is provided on a straightline basis over the expected useful lives of the assets. The expected useful life is as follows: Leasehold improvements During the lease period Property, plant and equipment are written down to the recoverable amount if this is lower than the carrying amount. Impairment tests are conducted of individual assets or groups of assets when there is an indication that they may be impaired. Gains and losses on the disposal of property, plant and equipment are determined as the difference between the sales price less disposal costs and the carrying amount at the date of disposal. The gains or losses are recognised in the income statement as other operating income or other operating costs, respectively. Receivables Receivables are measured at amortised cost. Write-down is made for bad debt losses. Contract work in progress Contract work in progress is measured at the selling price of the work performed calculated on the basis of the stage of completion. The stage of completion is measured by the proportion that the contract expenses incurred to date bear to the estimated total contract expenses. Where it is probable that total contract expenses will exceed total revenues from a contract, the expected loss is recognised as an expense in the income statement. When the selling price of a construction contract cannot be measured reliably, the selling price is measured at the lower of costs incurred and net realisable value. Contract work in progress is recognised in the balance sheet under receivables or payables, depending on the net amount of the selling price less progress billings and prepayments. Prepayments Prepayments comprise costs incurred concerning subsequent financial years. Equity Dividend Proposed dividends are recognised as a liability at the date on which they are adopted at the annual general meeting (declaration date). The expected dividend payment for the year (declaration date) is disclosed as a separate item under equity. Deferred tax assets and liabilities Current tax payable and receivable is recognised on the balance sheet as tax computed on the taxable income for the year, adjusted for tax on the taxable income of prior years and for tax paid on account. Deferred tax is measured using the balance sheet liability method on all temporary differences between the carrying amount and the tax value of assets and liabilities based on the planned use of the asset or settlement of the liability. Deferred tax assets and liabilities (continued) Deferred tax assets are recognised at the expected value of their utilisation within the foreseeable future; either as a set-off against tax on future income or as a set-off against deferred tax liabilities in the same legal tax entity. Any deferred net assets are measured at net realisable value. Deferred tax is measured in accordance with the tax rules and at the tax rates applicable in the respective countries at the balance sheet date when the deferred tax is expected to crystallise as current tax. The change in deferred tax as a result of changes in tax rates is recognised in the income statement and equity. Liabilities Financial liabilities are recognised at the date of borrowing at the net proceeds received less transaction costs paid. In subsequent periods, the financial liabilities are measured at amortised cost, corresponding to the capitalised value using the effective interest rate. Accordingly, the difference between the proceeds and the nominal value is recognised in the income statement over the term of the loan together interest expenses. Finance lease obligations are recognised as financial liabilities at amortised cost. Other liabilities are measured at net realisable value. Deferred income recognised as liabilities includes incoming payments regarding income in following years. Foreign currency translation On initial recognition, transactions denominated in foreign currencies are translated at the exchange rates at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised in the income statement as financial income or financial expenses. Receivables and payables and other monetary items denominated in foreign currencies are translated at the exchange rates at the balance sheet date. The difference between the exchange rates at the balance sheet date and at the date at which the receivable or payable arose or was recognised in the latest financial statements is recognised in the income statement as financial income or financial expenses. true Pursuant to Section 86(4) of the Danish Financial Statements Act, no cash flow statement has been prepared. Revenue Invoicing to customers 800,964 858,811 Media expenses, etc. -688,833 -750,198 112,131 108,613 Staff costs Wages and salaries 45,026 38,539 Pensions 2,807 2,452 Other social security costs 580 553 48,413 41,544 75 68 Staff costs of the Company include remuneration of the Company’s Executive Board of DKK 2,275 thousand (2024: Renumeration to the Executive Board has not been disclosed in accordance with section 98 B(3) of the Danish Financial Statements Act). Depreciation Leasehold improvements 0 3 0 3 Property, plant and equipment Leasehold improve-DKK'000 ments Cost at 1 January 2025 85 Additions for the year 0 Disposals for the year 0 Cost at 31 December 2025 85 Impairment losses and depreciation at 1 January 2025 -85 Depreciation for the year 0 Depreciation on disposed assets 0 Impairment losses and depreciation at 31 December 2025 -85 Carrying amount at 31 December 2025 0 Financial income Interest income received from associates 687 1,285 Other financial income 0 88 687 1,373 Financial expenses Other financial expenses 404 44 404 44 Tax on profit for the year Current tax for the year/joint taxation contribution 3,833 4,058 Adjustment of deferred tax -88 9 3,745 4,067 which breaks down as follows: Tax on profit for the year 3,745 4,067 3,745 4,067 Contract work in progress Contract work in progress 9 120 Work in progress, payments received on account 0 0 9 120 Recognised in the balance sheet as follows: Contract work in progress recognised in assets 9 120 Prepayments received recognised in liabilities 0 0 9 120 Deferred tax asset Deferred tax 1 January 99 108 Deferred tax adjustment 88 -9 Deferred tax at 31 December 187 99 Prepayments Prepayments recognised in assets in the amount of DKK 1,101 thousand (2024: DKK 636 thousand) comprise costs incurred concerning subsequent financial years. Deferred income Prepayments recognised in liabilities in the amount of DKK31,212 thousand (2024: DKK 21,221 thousand) consist of payments received from customers that will be recognised as income during next year. Contingent liabilities and security The company has no lease commitments. Joint taxation The Company is jointly taxed with the group of Danish subsidiaries. The administrative company, together with the group of Danish subsidiaries included in the joint taxation, has joint and several unlimited liability for Danish corporation taxes and withholding taxes on dividends and interest. The jointly taxed companies' net liabilities to SKAT appear in the administrative company's annual report, Omnicom Media Group A/S, CVR no. 15 10 68 75. Any subsequent corrections of the taxable income subject to joint taxation or withholding taxes on dividends, interest and royalties may entail that the Company's liability will increase. Related parties and ownership Purchase of services from Group enterprises -55,741 -52,711 Sale of services from group enterprises 9,452 3,792 Interest received from group enterprises 687 1,285 -45,602 -47,634 Amounts owed by Group entities 88,610 113,141 Payables to Group entities 21,970 37,946 OMD Denmark A/S' related parties include Omnicom Media Group A/S and group enterprises as well as the companies' Board of Directors', Executive Board, executive employees and family members. Related parties also include companies in which the above persons have substantial interests. Purchase of services from group enterprises consists of management fee, facility services, administration services, insurance costs, IT costs and handling fees. Sale of services to group enterprises consists of handling fees. Controlling interest Omnicom Media Group A/S, Midtermolen 3, 2100 Copenhagen Ø, Denmark, which is the major shareholder. Ownership The following shareholders are recorded in the Company's register of shareholders as holding at least 5% of the votes or at least 5% of the share capital: Omnicom Media Group A/S Midtermolen 3 2100 København Ø Denmark Consolidated annual report The entity is consolidated in the group financial statement for Omnicom Media Group A/S, which is the smallest group in which in which the entity is consolidated. The consolidated annual report can be required at owner (see above). The supreme parent is Omnicom Group Inc., and their consolidated annual report can be required at: Omnicom Group Inc. 280 Park Avenue New York, New York 10017 Also available at the website: www.omnicomgroup.com Annual report Auditor's report on audited financial statements ParsePort XBRL Converter 2025-01-01 2025-12-31 2024-01-01 2024-12-31 2026-06-22 Regnskabsklasse C, mellemstor virksomhed 2006-12-22 2026-06-22 25578198 KPMG Dampfærgevej28 2100 København Ø Opinion Basis for Opinion 2026-06-22