24242005 2025-04-01 2026-03-31 24242005 2025-04-01 2026-03-31 24242005 2025-04-01 2026-03-31 1 24242005 2025-04-01 2026-03-31 1 24242005 2025-04-01 2026-03-31 2 24242005 2025-04-01 2026-03-31 3 24242005 2025-04-01 2026-03-31 1 24242005 2024-04-01 2025-03-31 24242005 2026-03-31 24242005 2025-03-31 iso4217:DKK xbrli:pure 2025-04-01 2026-03-31 2026-10-01 Cedra Godkendt Revisionsaktieselskab 2024-04-01 2025-03-31 Carecom A/S 24242005 Annual report Jeffrey Chiumiento Carecom A/S 24242005 Sagnik Bhattacharya Jeffrey Chiumiento Merritt Dattel Mc Gowan Sagnik Bhattacharya The Board of Dir­ect­ors and The Exec­ut­ive Board have today con­sidered and adop­ted the annual report for the fin­an­cial year 1 April 2025 - 31 March 2026 for Carecom A/S. Carecom A/S 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 the com­pany's fin­an­cial pos­i­tion at 31 March 2026 and of the res­ults of its opera­tions for the fin­an­cial year 1 April 2025 - 31 March 2026. We believe that the Man­age­ment's review con­tains a fair review of the affairs and condi­tions referred to therein. We recom­mend that the annual report be adop­ted at the Annual Gen­eral Meet­ing. Sagnik Bhattacharya Executive director Jeffrey Chiumiento Chairman Merritt Dattel Mc Gowan Board member Sagnik Bhattacharya Board member To the share­holder of Carecom A/S Carecom A/S Opinion We have per­formed an exten­ded review of the fin­an­cial state­ments of Carecom A/S for the fin­an­cial year 1 April 2025 - 31 March 2026, which com­prise a sum­mary of sig­ni­fic­ant account­ing policies, income state­ment, bal­ance sheet, state­ment of changes in equity and notes. The fin­an­cial state­ments are pre­pared under the Dan­ish Fin­an­cial State­ments Act. Based on our work per­formed, in our opin­ion, the fin­an­cial state­ments give a true and fair view of the com­pany's fin­an­cial pos­i­tion as at 31 March 2026 and of the res­ults of the com­pany's opera­tions for the fin­an­cial year 1 April 2025 - 31 March 2026 in accord­ance with the Dan­ish Fin­an­cial State­ments Act. Carecom A/S 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 "Prac­ti­tioner's respons­ib­il­it­ies 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 con­clu­sion. 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 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. 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 to obtain fur­ther assur­ance for our con­clu­sion. An exten­ded review com­prises pro­ced­ures that primar­ily con­sist of mak­ing inquir­ies of Man­age­ment and oth­ers within the Com­pany, as appro­pri­ate, ana­lyt­ical pro­ced­ures and the spe­cific­ally required sup­ple­ment­ary pro­ced­ures as well as evalu­a­tion of 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 the fin­an­cial state­ments. 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 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 State­ments Act. We did not identify any mater­ial mis­state­ment in the Man­age­ment's review. Copenhagen 2026-10-01 Cedra Godkendt Revisionsaktieselskab 37543128 Claus Jorch Andersen State Authorised Public Accountant mne33712 The com­pany's activ­ity con­sists of devel­op­ment, mar­ket­ing and sale of soft­ware within Health­care. 5606779 2346482 29952 10148258 1041000 2749000 4535827 -10550776 49305 15313 1854724 1600458 2730408 -12135921 0 0 2730408 -12135921 2730408 -12135921 1210000 2251000 1210000 2251000 0 0 0 0 0 390000 0 390000 1210000 2641000 2338819 2156682 8040 888595 3511 3511 2350370 3048788 4037800 3374054 6388170 6422842 7598170 9063842 500001 500001 -19763295 -22493703 -19263294 -21993702 122362 2223670 24458065 25135129 5010 799614 2276027 2899131 26861464 31057544 26861464 31057544 7598170 9063842  Con­trib­uted cap­italRetained earn­ingsTotal DKKDKKDKK    Equity at 1 April 2024500,001-10,357,782-9,857,781Dis­trib­uted profit/loss for the year -12,135,921-12,135,921Equity at 1 April 2025500,001-22,493,703-21,993,702Dis­trib­uted profit/loss for the year 2,730,4082,730,408Equity at 31 March 2026500,001-19,763,295-19,263,294    The Com­pany’s equity is lost at 31th of March 2026 but will be rees­t­ab­l­ished either by a cash cap­ital increase or adebt con­ver­sion. ​The com­pany has obtained a let­ter of sup­port from its par­ent com­pany.  2025/262024/25 DKKDKK   Wages and salar­ies29,9529,440,899Pen­sions 0632,197Other social secur­ity costs075,162Total29,95210,148,258   Average num­ber of full-time employ­ees110       29952 9440899 0 632197 0 75162 1 10  2025/262024/25 DKKDKK   Impair­ment losses of intan­gible assets1,041,0002,749,000Total1,041,0002,749,000  2025/262024/25 DKKDKK   Other fin­an­cial income49,30515,313Total49,30515,313 49305 15313  2025/262024/25 DKKDKK   Fin­an­cial expenses to group enter­prises1,822,2841,547,228Other fin­an­cial expenses32,44053,230Total1,854,7241,600,458 1822284 1547228 32440 53230  Tax on profit/loss for the year 2025/262024/25 DKKDKK   Pay­ables at 1 April 2025  Tax on profit/loss for the year00Pay­ables at 31 March 2026  Tax on profit/loss for the year recog­n­ised in the income state­ment00  Com­pleted devel­op­ment pro­jectsTotal2024/25 DKKDKKDKK    Cost at 1 April 202521,756,00021,756,00021,756,000Cost at 31 March 202621,756,00021,756,00021,756,000    Amort­isa­tion and impair­ment losses at 1 April 2025-19,505,000-19,505,000-16,756,000Impair­ment losses for the year-1,041,000-1,041,000-2,749,000Amort­isa­tion and impair­ment losses at 31 March 2026-20,546,000-20,546,000-19,505,000    Car­ry­ing amount at 31 March 20261,210,0001,210,0002,251,000    No new devel­op­ment pro­jects have been ini­ti­ated dur­ing the fin­an­cial year  Fix­tures, fit­t­ings, tools and equip­mentTotal2024/25 DKKDKKDKK    Cost at 1 April 2025604,353604,353604,353Cost at 31 March 2026604,353604,353604,353    Depre­ci­a­tion and impair­ment losses at 1 April 2025-604,353-604,353-604,353Depre­ci­a­tion and impair­ment losses at 31 March 2026-604,353-604,353-604,353    Car­ry­ing amount at 31 March 2026000  Other receiv­ablesTotal2024/25 DKKDKKDKK    Cost at 1 April 2025360,000360,000455,392Dis­pos­als for the year-360,000-360,000-65,392Cost at 31 March 202600390,000    Car­ry­ing amount at 31 March 202600390,000 The annual report has been pre­pared in accord­ance with the pro­vi­sions of the Dan­ish Fin­an­cial State­ments Act govern­ing Reporting class B.Some pro­vi­sions from report­ing class C has been adop­ted.The account­ing policies have not been changed from last year.The fin­an­cial state­ments for 2025/26 is presen­ted in DKK. Reporting class B Dur­ing the year, trans­ac­tions in for­eign cur­ren­cies have been trans­lated apply­ing the exchange rate at the trans­ac­tion date. If cur­rency pos­i­tions are con­sidered hedge of future cash flows, the value adjust­ments are recog­n­ised dir­ectly in equity.Receiv­ables and debt denom­in­ated in for­eign cur­ren­cies have been recog­n­ised at the exchange rate of the bal­ance sheet date.Real­ised and unreal­ised exchange gains and losses have been recog­n­ised in the income state­ment under other fin­an­cial income and expenses. Gross profit/loss includes "Rev­enue""Other external expenses". As income recog­n­i­tion cri­terion, the pro­duc­tion cri­terion is applied so that rev­enue com­prises the invoiced rev­enue for the year reduced by pre­pay­ments and with addi­tion for con­tract work in pro­gress meas­ured at mar­ket value. Rev­enue is meas­ured at fair value excl. VAT and less gran­ted dis­counts. Other external expenses com­prise costs relat­ing to the Com­pany’s primary operat­ing activ­it­ies includ­ing Selling costsCost of premisesAdmin­is­trat­ive expenses. Staff costs include wages and salar­ies includ­ing hol­i­day pay and pen­sions and other social secur­ity costs etc. to the com­pany's employ­ees. Fin­an­cial income is recog­n­ised with amounts con­cern­ing the fin­an­cial year. Fin­an­cial income com­prise interest income. Fin­an­cial expenses is recog­n­ised with amounts con­cern­ing the the fin­an­cial year. Fin­an­cial expenses com­prise interest expenses, includ­ing interest expenses on pay­ables to group enter­prises, real­ised and unreal­ised exchange losses. The bal­ance sheet has been presen­ted in account form. Intan­gible assets are meas­ured at cost less accu­mu­late amort­isa­tion. Cost com­prises the acquis­i­tion price as well as costs dir­ectly related to the acquis­i­tion until the time when the asset is ready to be put into opera­tion. Devel­op­ment pro­jects on clearly defined and iden­ti­fi­able products and pro­cesses, for which the tech­n­ical rate of util­isa­tion, adequate resources and a poten­tial future mar­ket or devel­op­ment oppor­tun­ity in the com­pany can be est­ab­l­ished, and where the inten­tion is to man­u­fac­ture, mar­ket or apply the product or pro­cess in ques­tion, are recog­n­ised as intan­gible assets. Other devel­op­ment costs not meet­ing the cri­teria for cap­it­al­isa­tion are recog­n­ised as costs in the income state­ment as incurred. Assets are amort­ised on a straight-line basis over their estim­ated use­ful lives: Cat­egory Period Com­pleted devel­op­ment pro­jects 10 years As the intan­gible assets are not being traded in an act­ive and effect­ive mar­ket, no resid­ual val­ues after end of use are included when determ­in­ing the amort­isa­tion period.The car­ry­ing amounts of intan­gible assets are reviewed annu­ally for indic­a­tion of impair­ment for losses, apart from what is expressed by usual amort­isa­tion. If this applies, impair­ment for loss is made of each asset or group of assets, respect­ively, to lower recover­able amount. As recover­able amount, the higher of expec­ted net selling price and net present value is applied. The net present value is cal­cu­lated as the present value of the expec­ted cash flows from the use of the asset or the group of assets.Impair­ment for loss for the year is recog­n­ised in the income state­ment as amort­isa­tion, depre­ci­a­tion and impair­ment for loss of prop­erty, plant and equip­ment and intan­gible assets. Other fix­tures and fit­t­ings, tools and equip­ment are meas­ured at cost less accu­mu­lated depre­ci­a­tion and impair­ment losses. The depre­ci­a­tion base is cost adjus­ted for any revalu­a­tions and impair­ments, less the expec­ted resid­ual value at the end of the use­ful life. Cost com­prises the acquis­i­tion price as well as costs dir­ectly related to the acquis­i­tion until the time when the asset is ready to be put into opera­tion. The cost price for an asset is divided into sep­ar­ate com­pon­ents, that are depre­ci­ated sep­ar­ately, if the use­ful life of the indi­vidual com­pon­ents is sig­ni­fic­antly dif­fer­ent. Depre­ci­a­tion is ini­ti­ated when the assets are ready to be taken into opera­tion. Assets are depre­ci­ated on a straight-line basis over their estim­ated use­ful lives: Cat­egory Period Fix­tures, fit­t­ings, tools and equip­ment 3-5 years Use­ful lives and resid­ual val­ues are reas­sessed annu­ally. Any changes are accoun­ted for as changes in account­ing estim­ates, and the effect on depre­ci­a­tion is recog­n­ised pro­spect­ively.Impair­ment for loss for the year is recog­n­ised in the income state­ment as amort­isa­tion, depre­ci­a­tion and impair­ment for loss of prop­erty, plant and equip­ment and intan­gible assets. Other receiv­ables recog­n­ised under fixed assets com­prise loans, which usu­ally cor­responds to nom­inal amount. In events when the car­ry­ing amount exceeds the recover­able amount, impair­ment for loss is made to such lower value. Impair­ment losses if any are recog­n­ised in the income state­ment under impair­ment of fin­an­cial assets. Receiv­ables are meas­ured at amort­ised cost, which usu­ally cor­responds to nom­inal value. The value is reduced with pro­vi­sions for bad debts to cover expec­ted losses. Pre­pay­ments com­prise costs incurred relat­ing to sub­sequent fin­an­cial years. Cash include cash and bank depos­its. Deferred tax is meas­ured using the bal­ance sheet liab­il­ity method on all tem­por­ary dif­fer­ences between car­ry­ing amount and tax-based value of assets and liab­il­it­ies. Deferred tax is also meas­ures with respect of the planned use of the asset and the set­tle­ment of the liab­il­ity. Deferred tax is meas­ured on the basis of the tax rules and tax rates applic­able under the legis­la­tion enacted at the bal­ance sheet date when the deferred tax is expec­ted to reverse as cur­rent tax. The tax value of the tax losses to be car­ried for­ward are included in the cal­cu­la­tion of deferred taxes if it is prob­able that the losses can be used. Deferred tax assets are meas­ured at net real­is­able value.Cor­por­a­tion tax relat­ing to the the fin­an­cial year which has not been settled at the bal­ance sheet date is clas­si­fied as cor­por­a­tion tax in receiv­ables or liab­il­it­ies other than pro­vi­sions. Short-term debts are meas­ured at amort­ised cost, sub­stan­tially cor­respond­ing to nom­inal value. Deferred income com­prise income received relat­ing to sub­sequent fin­an­cial years. Erklæring om udvidet gennemgang 37543128 Cedra Godkendt Revisionsaktieselskab 2026-10-01 Jeffrey Chiumiento 2025-04-01 2026-03-31 2024-04-01 2025-03-31