42388084 2025-05-01 2026-04-30 42388084 2025-05-01 2026-04-30 0 42388084 2025-05-01 2026-04-30 1 42388084 2025-05-01 2026-04-30 0 42388084 2024-05-01 2025-04-30 42388084 2026-04-30 42388084 2025-04-30 42388084 2024-04-30 fsa:ContributedCapitalMember 42388084 2024-04-30 fsa:RetainedEarningsMember 42388084 2024-04-30 42388084 2024-05-01 2025-04-30 fsa:ContributedCapitalMember 42388084 2024-05-01 2025-04-30 fsa:RetainedEarningsMember 42388084 2025-04-30 fsa:ContributedCapitalMember 42388084 2025-04-30 fsa:RetainedEarningsMember 42388084 2025-04-30 42388084 2025-05-01 2026-04-30 fsa:ContributedCapitalMember 42388084 2025-05-01 2026-04-30 fsa:RetainedEarningsMember 42388084 2026-04-30 fsa:ContributedCapitalMember 42388084 2026-04-30 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Regnskabsklasse B true Pharmacosmos Facilities ApS 4300 Holbæk Rørvangsvej 30 42388084 2025-05-01 2026-04-30 2024-05-01 2025-04-30 <table width="100%"><tr><td colspan="1">regnskabspraksis</td></tr><tr><td colspan="1">Regnskabsklasse B</td></tr></table> <table width="100%"><tr><td colspan="1">regnskabspraksis</td></tr><tr><td colspan="1">Regnskabsklasse B</td></tr></table> Annual report 42388084 Pharmacosmos Facilities ApS Rørvangsvej 30 4300 Holbæk xWizard version 1.1.1541.0, by EasyX Aps. www.easyx.eu Independent Auditor’s Report Basis for Opinion Opinion Management statement The management have, as of today, reviewed and approved the annual report   for Pharmacosmos Facilities ApS for the financial year 1 May 2025 - 30 April 2026.   The annual report has been prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements provide a true and fair view of the company’s financial position as of 30   April 2026, as well as the results of the company’s operations for the financial year 1 May 2025 - 30 April 2026.   Furthermore, we believe that the Management's review includes a fair review of the development in the company’s   activities and financial conditions, the results for the year, and the company’s financial position.   I recommend that the annual report be approved at the annual general meeting. Holbæk 2026-06-29 Henrik Parker CFO Independent auditor's report To the shareholders of Pharmacosmos Facilities ApS Opinion   We have audited the financial statement of Pharmacosmos Facilities ApS for the financial year 1 May 2025 – 30 April 2026,   which comprise income statement, balance sheet, statement of changes in equity, notes and accounting policies.   The Company's financial statements is prepared in accordance with 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 30 April 2026   and of the results of the Company's operations for the financial year 1 May 2025 – 30 April 2026 in accordance with   the Danish Financial Statements Act.   Basis for opinion   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 our report. We believe that the audit   evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.   Independence   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.   Management's responsibilities for the financial statements   Management is responsible for the 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.   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 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 the financial   statements.   As part of an audit conducted in accordance with ISAs and 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 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 note   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   Statements Act. We did not identify any material misstatement of the Management's review.   Copenhagen 2026-06-29 EY Godkendt Revisionspartnerselskab EY Godkendt Revisionspartnerselskab 30700228 30700228 Lars Rhod Søndergaard State Authorised Public Accountant mne28632 Mads Vinding State Authorised Public Accountant mne42792 Company's primary activities   The company’s activity is rental of property and production facilities.   Development in activities and financial matters   The result for the year shows a profit after tax of DKK 12.8 million.   The earnings developed as expected, and the result is considered satisfactory under the given circumstances.   Events after the balance sheet date   Since the end of the financial year, no events of significance to the annual report for 2025/26 have occurred   that have not already been included in the annual report.   22046000 21206000 2000 285000 22044000 20921000 65000 5807000 16302000 3353000 12038000 12236000 3470000 2692000 12832000 9544000 12832000 9544000 121139000 75335000 253636000 107727000 50548000 169534000 60528000 4144000 64672000 130644000 627000 131271000 1578000 10863000 66250000 142134000 319886000 311668000 40000 34784000 34824000 40000 21952000 21992000 218171000 238413000 230659000 248909000 11886000 9708000 23012000 1479000 564000 10793000 6087000 17056000 0 6832000 40768000 46649000 285062000 319886000 289676000 311668000 40000 52408000 52448000 0 0 9544000 40000000 9544000 40000000 40000 21952000 21992000 0 12832000 12832000 40000 34784000 34824000 DKK thousand   2025/26   2024/25   1 Financial income   Interest income   55   700   Other financial income   10   0 Gain on securities, net   0 2.653   Financial income   65   3.353   2 Financial expenses   Interest and amortisation costs on long-term debt   5.036   12.022   Interest and bank charges   142   16   Foreign exchange adjustments, net   2 0 Loss on securities, net   627   0 Financial expenses   5.807   12.038   4 Credit institutions   The liabilities are recognized in the balance sheet as follows:   Non-current liabilities   218.171   230.659   Current liabilities   11.886   10.793   Total liabilities   230.057   241.452   Non-current liabilities, due after 5 years as of end of financial year (Mortgage institutions)   168.752   182.296   0 0 5 Contractual obligations and contingent Liabilities, etc.   Contingent assets and liabilities   The company is part of a joint taxation scheme with other Danish group companies. As a result, the company is jointly   and severally liable with the other group companies for Danish corporate taxes and withholding taxes on dividends,   interest, and royalties within the joint taxation group. As of 30 April 2026, the total known net obligation of the jointly   taxed companies regarding corporate taxes and withholding taxes on dividends, interest, and royalties amounts to DKK   196 million. Any subsequent adjustments to the joint taxation income or withholding tax obligations may result in the   company being liable for a higher amount.   The Company has, as part of its normal course of business, entered into customary executory contracts.   5 Contractual obligations and contingent Liabilities, etc.   Contingent assets and liabilities   The company is part of a joint taxation scheme with other Danish group companies. As a result, the company is jointly   and severally liable with the other group companies for Danish corporate taxes and withholding taxes on dividends,   interest, and royalties within the joint taxation group. As of 30 April 2026, the total known net obligation of the jointly   taxed companies regarding corporate taxes and withholding taxes on dividends, interest, and royalties amounts to DKK   196 million. Any subsequent adjustments to the joint taxation income or withholding tax obligations may result in the   company being liable for a higher amount.   The Company has, as part of its normal course of business, entered into customary executory contracts.   6 Pledges and collateral   The company has pledged the company's property by two mortgage deeds with a nominal value of DKK   269 million as collateral for debt to credit institutions of DKK 230 million. A contractor's guarantee has   been provided for DKK 18 million.   7 Related party transactions   Pharmacosmos Facilities ApS's related parties include the following:   Entities with controlling influence   Tobias S. Christensen   Antoax Holding A/S, Rørvangsvej 30, 4300 Holbæk  (Antoax Holding A/S is the parent company of Antoax A/S)   Antoax A/S, Rørvangsvej 30, 4300 Holbæk  (Antoax A/S is the parent company of Medicosmos Holding A/S)   Medicosmos Holding A/S, Rørvangsvej 30, 4300 Holbæk  (Medicosmos Holding A/S is the parent company of Medicosmos A/S)   Medicosmos A/S, Rørvangsvej 30, 4300 Holbæk  (Medicosmos A/S is the parent company of Pharmacosmos Holding A/S)   Pharmacosmos Holding A/S, Rørvangsvej 30, 4300 Holbæk, the principal shareholder   Related party transactions   DKK thousand   2025/26   2024/25   Rental of property, plant and equipment   35.005   34.210   Receivables from related parties   60.530   130.644   Debt to related parties   23.012   17.056   Consolidated financial statements   Pharmacosmos Facilities ApS is included in the consolidated financial statements of Pharmacosmos Holding A/S,   CVR no. 69720919 and Antoax Holding A/S CVR no 35141138.   The financial statements of Pharmacosmos Facilities ApS for 2025/26 have been prepared in accordance with the   provisions of the Danish Financial Statements Act for enterprises in reporting class B and elective choice   of certain provisions applying to reporting class C entities.   The financial statements have been prepared using the same accounting policies as last year.   Foreign currency translation   Transactions in foreign currencies are translated at the exchange rate on the transaction date. Foreign   exchange differences arising between the transaction date and the payment date are recognized in the   income statement as financial income or expenses.   Receivables, liabilities, and other monetary items in foreign currencies are translated at the exchange   rate on the balance sheet date. The difference between the balance sheet date rate and the rate at the   time of origin is recognized in the income statement under financial income and expenses.   Foreign exchange differences arising from the translation of foreign subsidiaries’ equity at the beginning   of the year to balance sheet date exchange rates and the translation of income statements from average   to balance sheet date exchange rates are recognized directly in equity.   Gross Profit   Gross profit is calculated as revenue less production costs and other operating income.   Revenue   The company has chosen IAS 18 as interpretive guidance for revenue recognition.   Revenue from the rental of the company’s properties and production facilities is recognized in revenue   when the transfer of the significant benefits and risks to the lessee has occurred. Revenue is recognised   excluding taxes and less any discounts related to the sale.   Production costs   Production costs include expenses incurred to generate the year’s revenue.   This includes direct and indirect costs as well as depreciation of tangible fixed assets.   Administrative costs   Administrative costs include expenses incurred during the year for the administration.   Financial Income and Expenses   Financial income and expenses include interest, amortisation of financial assets and liabilities, and   surcharges and refunds under the tax prepayment scheme.   Tax on profit for the year   The company is subject to the Danish rules on mandatory joint taxation of the Antoax Holding A/S   group’s Danish entities, with Antoax Holding A/S as the administrative company.   The current Danish tax is allocated through the payment of joint taxation contributions among the   jointly taxed entities in proportion to their taxable income. Companies with tax losses receive joint taxation   contributions from companies that can use these losses to reduce their taxable profit   (full allocation principle).   The tax for the year, consisting of the current joint taxation contribution and changes in deferred tax,   including changes due to alterations in tax rates, is recognized in the income statement with the portion   attributable to the year’s net income and directly in equity for the portion attributable to postings in   equity.   Tangible assets   Land, buildings, machinery and equipment are measured at cost less accumulated depreciation. Land is   not depreciated.   Machinery and equipment includes plant, machinery and other fixtures.   The cost price includes the purchase price and costs directly related to the acquisition until the asset   is ready for use. For self-constructed assets, the cost price includes the cost of materials, components,   subcontractors, direct labor costs, and indirect production costs.   The cost price of a total asset is divided into separate components that are depreciated separately   if their useful lives are different.   Straight-line depreciation is carried out over the expected useful life, based on the following assessment   of the expected useful lives of the assets:   Land and buildings   10-30 years   Machinery and equipment   3-15 years   The depreciation basis is determined considering the asset's residual value after its useful life and is   reduced by any impairments. The depreciation period and residual value are established at the time of   acquisition and are reassessed annually. If the residual value exceeds the asset's carrying amount,   depreciation is discontinued.   If there is a change in the depreciation period or residual value, the impact on depreciation is recognized   prospectively as a change in accounting estimate.   Straight-line depreciation is carried out over the expected useful life, based on the following assessment   of the expected useful lives of the assets:   Gains or losses from the disposal of tangible fixed assets are calculated as the difference between the   selling price, less sales costs, and the carrying amount at the time of sale.   Assets under construction comprise property, plant and equipment that are in the process of being   available for use. Upon completion, the asset is transferred to the appropriate category of property,   plant and equipment and depreciated over its estimated useful life.   Receivables   The company has chosen IAS 39 as an interpretative guideline for the impairment of financial   receivables. Impairments are recognized to account for expected losses.   Receivables are measured at amortized cost. An impairment is recognized for anticipated losses where   there is an objective indication that a receivable or a portfolio of receivables is impaired. If an objective   indication exists that an individual receivable is impaired, an impairment is made on an individual basis.   Securities   Securities include listed bonds and shares, which are measured at fair value on the balance sheet date.   Cash at bank   Cash at bank includes cash- and bank balances.   Equity   Proposed dividends are recognized as a liability at the time of approval at the annual general meeting   (the declaration date). Dividends expected to be paid for the year are presented as a separate item   under equity.   Taxation   Current tax liabilities and current tax receivables are recognized in the balance sheet as the calculated   tax on taxable income for the year, adjusted for tax on taxable income from previous years and for paid   preliminary taxes.   Tax payable or tax receivable related to joint taxation contributions is recognized in the balance sheet   under balances with related companies.   Deferred tax is measured using the balance sheet liability method on all temporary differences between   the accounting and tax values of assets and liabilities.   Deferred tax assets, including the tax value of tax loss carryforwards, are recognized under other long-   term assets at the value at which they are expected to be utilized, either by offsetting against future   taxable income or by offsetting against deferred tax liabilities.   Adjustments to deferred tax are made for unrealized intra-group profits and losses that have been   eliminated.   Deferred tax is measured based on the tax rules and tax rates that, according to legislation at the   balance sheet date, will apply when the deferred tax is expected to be realized as current tax.   Changes in deferred tax due to changes in tax rates are recognized in the income statement.   Liabilities   Financial liabilities are recognized at the time of borrowing at the proceeds received, net of transaction   costs incurred. In subsequent periods, financial liabilities are measured at amortized cost, corresponding   to the capitalized value using the effective interest method, so that the difference between the proceeds   and the nominal value is recognized in the income statement over the loan period.   Other liabilities are measured at amortised cost.