41308877 2025-01-01 2025-12-31 41308877 2025-01-01 2025-12-31 0 41308877 2025-01-01 2025-12-31 0 41308877 2025-01-01 2025-12-31 1 41308877 2024-01-01 2024-12-31 41308877 2025-12-31 41308877 2024-12-31 iso4217:DKK xbrli:pure 2025-01-01 2025-12-31 2024-01-01 2024-12-31 Regnskabsklasse B <table width="100%"><tr><td colspan="1">Cash and cash equivalents</td></tr><tr><td colspan="1">Cash comprises cash balances and bank balances or constructive obligation and it is probable that an</td></tr><tr><td colspan="1">outflow of resources embodying economic benefits will be required to settle the obligation.</td></tr><tr><td colspan="1">notes</td></tr></table> Annual report 21625744 CSC (Danmark) ApS Sundkrogsgade 21 2100 København Ø xWizard version 1.1.1544.0, by EasyX Aps. www.easyx.eu Independent Practitioner’s Extended Review Report Basis for Conclusion Conclusion Frederiksplads 42. 7 8000 Aarhus C KPMG Statsautoriseret Partnerselskab mne41364 Roosevelt Services Denmark ApS Harbour House Sundkrogsgade 21 2100 København Ø 41308877 2026-07-10 Ignacio Tomas Velilla Rincon 41308877 Ignacio Tomás Velilla Rincón BNP Paribas S.A. Denmark, Filial AF Statement by Management   The Executive Board has today considered and approved the annual report of Roosevelt Services   Denmark ApS for the financial year 01.01.2025 - 31.12.2025.  The annual report is prepared in accordance with the Danish Financial Statements Act.   In our opinion, the financial statements give a true and fair view of the entity's financial position at   31.12.2025 and of the results of its operations for the financial year 01.01.2025 - 31.12.2025.  We believe that the management commentary contains a fair review of the affairs and conditions referred   to therein.   We recommend the annual report for adoption at the Annual General Meeting.   Copenhagen   10.07.2026   Ignacio Tomas Velilla Rincon Independent auditor's extended review report on the financial   statements   To the shareholders of Roosevelt Services Denmark ApS   Conclusion   We have performed an extended review of the financial statements of Roosevelt Services Denmark ApS   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.   Based on the work performed, it is our opinion that 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 extended review in accordance with the Danish Business Authority's Assurance   Standard for Small Enterprises and FSR – Danish Auditors' standard on extended review of financial   statements prepared in accordance with the Danish Financial Statements Act. Our responsibilities under   those standards and requirements are further described in the "Auditor's responsibility for the extended   review 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 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.   statements   Auditor's responsibility for the extended review of the financial statements   Our responsibility is to express a conclusion on the financial statements. This requires that we plan and   perform procedures in order to obtain limited assurance for our conclusion on the financial statements   and in addition perform specifically required supplementary procedures in order to obtain further   assurance for our conclusion.   An extended review comprises procedures primarily consisting of making enquiries of Management and   others within the entity, as appropriate, applying analytical procedures and the specifically required   supplementary procedures, and evaluating the evidence obtained.   The procedures performed in an extended review are less than those performed in an audit, and   accordingly, we do not express an audit opinion on these financial statements.   Statement on the Management's review   Management is responsible for the Management's review.   Our conclusion 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 extended review 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 extended review, 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.   Aarhus, 2026-07-10 KPMG Statsautoriseret Partnerselskab 25578198 Michael E. K. Rasmussen State Authorised Public Accountant Management’s review Primary activities   The Company's main activity is selling and operating Data Center services in Denmark.   Development in activities and finances   Loss for fiscal year end 2025 was 21,058,724 DKK as compared to a loss of 18,261,166 DKK for period   end 2024.   Assets as of 2025 were 63,735,707 DKK compared to 63,698,569 DKK as of 2024.   Equity as of 2025 was (28,822,967) DKK compared to (7,764,243) DKK as of 2024.   Going Concern   The Company has lost more than 50% of its contributed capital and is thus subject to the provisions on   loss of capital under the Danish Companies Act. It is Management's expectation that the capital can be   restored over operations going forward. If, contrary to expectations, this will not take place, the  Company's owners will contribute new capital to restore the contributed capital.   On 30 April 2026, prior to the completion of the sale of Roosevelt Lux Holding S.à r.l., the Company’s sole   shareholder, an additional capital increase of DKK 74.6 million was executed. This restored the   Company’s equity position and resolved the negative-equity situation before the sale was completed.  The Company realised a loss of DKK 21,058,724 in the financial year ending 31 December 2025, the   Company's short-term liabilities at this date exceed its short-term assets by DKK 31,880,749. The   Company has received a letter from ICG Alternative Investment Limited in which this entity expresses its   intent to provide financial support to the Company if needed, which is valid until the next general   assembly in which the annual report for 2026 will be approved. Management has therefore assessed that   the Company will be able to meet its obligations as they fall due and, on that basis, has prepared the   financial statements on a going concern basis. We also refer to note 2.   Events after the balance sheet date   In December 2025, AtlasEdge announced an agreement to sell a portfolio of nine data centers across   various European markets, including those held by Roosevelt Services Denmark, as part of its strategic   portfolio optimization. The transaction was formalized on 4 December 2025 through a Share Purchase   Agreement (“SPA”). For the Company, the divestment would be executed through the sale of the shares   of its sole shareholder. Following the receipt of the required regulatory approvals, the transaction was   completed on 30 April 2026, resulting in the Company’s exit from the AE Group S.à r.l. group.   Expected development in 2026   There are no significant changes planned that would impact the Company’s operations in the foreseeable   future.   13327368 13388563 717813 1159818 6206684 3127118 24153489 25366490 -17750618 -16264863 0 5829 3308106 2002132 -21058724 -18261166 0 0 -21058724 -18261166 -21058724 -18261166 31771864 16378732 48150596 30984563 15366787 46351350 8759367 8759366 8759367 8759366 56909963 55110716 444368 4569876 5014244 2890524 3928764 6819288 1811500 6825744 63735707 1768565 8587853 63698569 5100000 5100000 -33922967 -12864243 -28822967 -7764243 5993265 5610853 46086170 17481 32599117 141790 46103651 32740907 185064 4274134 34587768 1393724 21068 366618 8123360 23311775 1309299 0 40461758 33111052 63735707 63698569 Statement of changes in equity for the year ended 31 December 2025   Retained   Share capital   Total   earnings   DKK   DKK   DKK   Equity at the beginning of the year   5,100,000   (12,864,243)   (7,764,243)   Net loss for the year   — (21,058,724) (21,058,724)  Equity at end of the year   5,100,000   (33,922,967) (28,822,967)   6 Equity   2025   2024   Analysis of share capital:   DKK   DKK   Equity at 1/1   5,100,000   5,000,000   Capital increase   — 100,000   Equity at 31/12   5,100,000   5,100,000   The entity was incorporated on 20 April 2020, and the capital upon formation was DKK 40,000.   Equity was re-established in 2021. The share capital consists of 5,100,000 shares of a nominal value of   DKK 1.   1 Accounting Policies  Reporting class   This annual report has been presented in accordance with the provisions of the Danish Financial   Statements Act governing reporting class B enterprises with addition of certain provisions for reporting   class C.   The accounting policies applied to prepare the annual report for 2025 are similar to the ones used for   2024.   Recognition and measurement   Assets are recognised in the balance sheet when it is probable as a result of a prior event that future   economic benefits will flow to the Entity, and the value of the asset can be measured reliably.   Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a   result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the   value of the liability can be measured reliably.   On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial   recognition is effected as described below for each financial statement item.   Anticipated risks and losses that arise before the time of presentation of the annual report and that   confirm or invalidate affairs and conditions existing at the balance sheet date are considered at   recognition and measurement.   Reporting currency   The financial statements are presented in Danish kroner.   Foreign currency translation   On initial recognition, transactions denominated in foreign currencies are translated at the exchange rates   at the transaction date.   Receivables and payables and other monetary items denominated in foreign currencies are translated   into Danish kroner 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.   Income Statement Revenue   Revenue is recognised in the income statement if the contract has been concluded before the end of the   year, and only where the income can be determined reliably and is expected to be received. Revenue is   the recognised net after discounts related to sales.   Other external costs   Other external costs include the year’s expenses relating to the entity’s core activities including costs   relating to distribution, sales, advertising, administration, premises, loss on bad debts, operating lease   expenses and similar expenses.   Depreciation and impairment losses   The item comprises depreciation of property, plant and equipment. Straight-line depreciation is provided   on the basis of an assessment of the expected useful lives of the assets and their residual value. The   estimated useful lives are as follows:   - Other fixtures and fittings, tools and equipment, 3-35 years.   Staff costs   Staff costs comprise wages and salaries, including holiday allowance, pension and other social security   costs.   Other operating costs   Other operating costs comprise items secondary to the activities of the Company, including losses on the   disposal of intangible assets and property, plant and equipment.   Financial income and expenses   Financial income and expenses are recognized in the income statement at the amounts that relate to the   financial year. Financial income and expenses include interest income and expenses, realized and   unrealized gains and losses arising from current investments, debt and transactions in foreign currencies,   amortization of mortgage credit loans as well as charges and allowances under the tax-on-account   scheme etc.   Tax for the year   The tax for the year, which consists of the current tax for the year and changes in deferred tax, is   recognised in the income statement by the portion that can be attributed to the profit for the year.   Balance sheet Tangible fixed assets   Other plants, fixtures and equipment are measured at cost less accumulated depreciation and impairment   losses.   The cost includes the acquisition price and costs incurred directly in connection with the acquisition until   the time when the asset is ready to be used.   Impairment of fixed assets   Every year, property, plants and equipment are reviewed for impairment. Where there is indication for   impairment, an impairment test is made for each individual asset or group of assets, respectively,   generating independent cash flows. The assets are written down to the higher of the value in use and the   net selling price for the asset or the group of assets (recoverable amount) if it is lower than the carrying   amount. Where an impairment loss is recognised on a group of assets, a lost must first be allocated to   goodwill and then to the other assets in a pro rata basis   Lease   All leases are accounted for as operating leases. Payments relating to operating leases and other leases   are recognised in the income statement over the term of the lease. The Company's total obligation   relating to operating leases and other leases is disclosed as contractual obligations and contingencies,   etc.   Accounts receivables   Receivables are measured at amortised cost, usually equalling nominal value, less write-downs for bad   and doubtful debts.   Provisions   A provision is recognized when the Company has a present legal or constructive obligation as a result of   a past event, it is probable that the obligation will have to be settled, and the amount of the obligation can   be reliably estimated. Provisions are measured at the present value required in order to cover the   obligation.   The present value factor used in the calculation of the present value is selected so that it represents the   market insight into the time value of money and liability-related risks at the time of the assessment.   Deferred income   Deferred income recognized as liabilities includes income relating to the subsequent financial year.   Other financial liabilities   Other financial liabilities are measured at amortised cost, which usually corresponds to nominal value.   Cash and cash equivalents Cash comprises cash balances and bank balances or constructive obligation and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation. 2 Going Concern  The Company has lost more than 50% of its contributed capital and is thus subject to the provisions on   loss of capital under the Danish Companies Act. It is Management's expectation that the capital can be   restored over operations going forward. If, contrary to expectations, this will not take place, the  Company's owners will contribute new capital to restore the contributed capital.   On 31 March 2026, prior to the completion of the sale of Roosevelt Lux Holding S.à r.l., the Company’s   sole shareholder, an additional capital increase of DKK 74.6 million was executed. This restored the   Company’s equity position and resolved the negative-equity situation before the sale was completed.  The Company realised a loss of DKK 21,058,724 in the financial year ending 31 December 2025, the   Company's short-term liabilities at this date exceed its short-term assets by DKK 31,880,749. The   Company has received a letter from ICG Alternative Investment Limited in which this entity expresses its   intent to provide financial support to the Company if needed, which is valid until the next general   assembly in which the annual report for 2026 will be approved. Management has therefore assessed that   the Company will be able to meet its obligations as they fall due and, on that basis, has prepared the   financial statements on a going concern basis.   3 Staff cost  2025   2024   DKK   DKK   Wages and Salaries   (568,824)   (962,277)   Pension costs   (72,082)   (106,681)   Other staff costs   (76,907)   (90,860)   (717,813)   (1,159,818)   Average number of employees   1 1 1 1 4 Financial expenses  2025   2024   DKK   DKK   Financial expenses from group enterprises   2,698,149   1,680,116   Interest expenses   369,762   295,412   Exchange rate adjustments   235,195   26,605   Other financial expenses   5,000   (1)   3,308,106   2,002,132   5 Tangible assets  Property, plant Other fixtures and  and equipment in fittings, tools and  Total   progress   equipment   DKK   DKK   DKK   Cost at 1 January 2025   15,366,787   108,383,003   123,749,790   Transfers   (4,803,551)   4,803,551   — Additions   9,271,236   489,959   9,761,195   Disposals   — (1,755,265)   -1,755,265   Cost at 31 December 2025   19,834,472   111,921,248   131,755,720   Depreciation and impairment losses at 1   — (77,398,440)   (77,398,440)   January 2025   Depreciation   — (2,750,944)   (2,750,944)   Impairment loss   (3,455,740)   — (3,455,740)   Depreciation and impairment losses at   (3,455,740)   (80,149,384)   (83,605,124)   31 December 2025   Carrying amount at 31 December 2025   16,378,732   31,771,864   48,150,596   7 Contingent assets   As of 31 December 2025, non-capitalised tax assets of DKK 15,452,000 have not been recognised.   8 Contingent liabilities   Other contingent liabilities (Leasing commitments)   2025   2024   DKK   DKK   To be paid during the next financial period  6,421,000   5,726,732   To be paid after 1 up to 5 years  25,942,124   25,748,210   To be paid after 5 years  61,824,698   68,439,612   94,187,822   99,914,554   Lease commitments include amounts payable to 31 April 2039 based on the non-cancellable lease term.   In addition, management expects to exercise an extension option contained in the lease agreement, and   the commitment for the extension is expected to be DKK 40,927,377 relating to the expected extension   period to 31 April 2044. The extension option had not been legally exercised at the reporting date.   9 Related parties and ownership   Roosevelt Services Denmark ApS related parties comprise the following:   Parties exercising control :  Templus Luxemburg, S.à.r.l., (parent company)  Templus Centro de Datos, S.L. (ultimate parent company)  Ownership   The following shareholder is registered in the Company's register of shareholders as holding 100% of the   share capital:   Templus Luxemburg, S.à.r.l.  28, Boulevard F.W. Raiffeisen  L-2411 Luxembourg   Luxembourg   The Company’s immediate parent is Templus Luxemburg, S.à.r.l., a company incorporated in and  registered in Luxembourg.   The ultimate parent entity undertaking and controlling party is Templus Centro de Datos, S.L., a company  incorporated and registered in Spain.   Both the smallest and largest group of which the Company is a member and for which Group financial   statements are drawn up is that of Templus Centro de Datos, S.L. Copies of the Annual Report are not  available to the public.