32650961 2025-07-01 2026-06-30 32650961 2025-07-01 2026-06-30 2 32650961 2025-07-01 2026-06-30 1 32650961 2025-07-01 2026-06-30 1 32650961 2025-07-01 2026-06-30 2 32650961 2025-07-01 2026-06-30 3 32650961 2025-07-01 2026-06-30 1 32650961 2024-07-01 2025-06-30 32650961 2026-06-30 32650961 2025-06-30 32650961 2025-07-01 d:ContributedCapitalMember 32650961 2025-07-01 d:RetainedEarningsMember 32650961 2025-07-01 d:ProposedDividendRecognisedInEquityMember 32650961 2025-07-01 2026-06-30 d:RetainedEarningsMember 32650961 2025-07-01 2026-06-30 d:ProposedDividendRecognisedInEquityMember 32650961 2026-06-30 d:ContributedCapitalMember 32650961 2026-06-30 d:RetainedEarningsMember 32650961 2026-06-30 d:ProposedDividendRecognisedInEquityMember 32650961 2025-07-01 d:FixturesFittingsToolsAndEquipmentMember 32650961 2026-06-30 d:FixturesFittingsToolsAndEquipmentMember 32650961 2025-07-01 2026-06-30 d:FixturesFittingsToolsAndEquipmentMember 32650961 2025-07-01 d:DepositsLongtermInvestmentsAndReceivablesMember 32650961 2026-06-30 d:DepositsLongtermInvestmentsAndReceivablesMember 32650961 2025-07-01 d:LongtermPayablesToAssociatesMember 32650961 2026-06-30 d:LongtermPayablesToAssociatesMember 32650961 2025-07-01 d:LongtermPayablesToShareholdersAndManagementMember 32650961 2026-06-30 d:LongtermPayablesToShareholdersAndManagementMember 32650961 2025-07-01 d:OtherLongtermPayablesMember 32650961 2026-06-30 d:OtherLongtermPayablesMember iso4217:DKK xbrli:pure 4000 Roskilde false false Vindingevej 10 2025-07-01 Den uafhængige revisors erklæring Boreco 36074981 36074981 false Boreco 2026-06-30 2024-07-01 2025-06-30 true Morten Korch-Haahr Regnskabsklasse B false 2026-10-12 CaseWare-FSR false Annual report The supervisory board and executive board have today discussed and approved the annual report of OPEEPL ApS for the financial year 1 July 2025 - 30 June 2026. 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 company's financial position at 30 June 2026 and of the results of the company's operations for the financial year 1 July 2025 - 30 June 2026. In our opinion, management's review includes a fair review of the matters dealt with in the management's review. Management recommends that the annual report should be approved by the company in general meeting. Copenhagen 2026-10-12 Morten Korch-Haahr Director Per Møller chairman Morten Korch-Haahr Michael Skafte Clausen To the shareholder of OPEEPL ApS Opinion We have audited the financial statements of OPEEPL ApS for the financial year 1 July 2025 - 30 June 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.In our opinion, the financial statements give a true and fair view of the com­pany's financial position at 30 June 2026 and of the results of the company's operations for the financial year 1 July 2025 - 30 June 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 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' Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 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 the 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 objectives are to obtain reasonable assurance about 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 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 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 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 management's reviewManagement is responsible for management's review.Our opinion on the financial statements does not cover 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 management's review and, in doing so, consider whether 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 management's review provides the information required under the Danish Financial Statements Act.Based on the work we have performed, we conclude that 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 management's review. Roskilde 2026-10-12 Boreco Simon Daniel Elvemand statsautoriseret revisor mne45890 OPEEPL ApS c/o Univate  2300  København S 32650961 Copenhagen 36074981 Byleddet 12 4000 Roskilde Business reviewThe company’s business consists of technology development and sales towards the global consumer insights market. The company is a growth company working with international blue-chip customers such as Nestlé, Ford and Danone. A substantial part of the activities entails the development of the company’s proprietary software platform to be used in mobile consumer insights. Recognition and measurement uncertaintiesThe recognition and measurement of items in the annual report is not associated with any uncertainty other than disclosed in note 1. Unusual mattersThe company's financial position at 30 June 2026 and the results of its operations for the financial year ended 30 June 2026 are not affected by any unusual matters. Financial review The company's income statement for the year ended 30 June 2026 shows a profit of DKK 1.734.351, and the balance sheet at 30 June 2026 shows equity of DKK 1.204.127.The company has through the year succeeded in continuing adapting to the challenging markets and have taken initiatives within AI driven cost savings, which together with commercial growth have resulted a satisfying performance. Significant events occurring after the end of the financial yearNo events have occurred after the balance sheet date which could significantly affect the company's financial position. The annual report of OPEEPL ApS for 2025/26 has been prepared in accordance with the provisions of the Danish Financial Statements Act ap­plying to en­ter­pri­ses of re­por­ting class B, as well as provisions applying to reporting class C entities.The accounting policies applied are consistent with those of last year.The annual report for 2025/26 is pre­sen­ted in DKK 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.Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount.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. In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of finished goods and work in progress and other operating income less costs of raw materials and consumables and other external expenses. Revenue is recognized in the income statement when delivery and transfer of risk to the buyer has taken place, and if the revenue can be calculated reliably and payment is expected to be received.Revenue is measured at the fair value of the agreed consideration, excluding VAT and other indirect taxes. Revenue is net of all types of discounts granted. The item Other operating income includes items of a secondary nature relative to the company’s activities, including gains on the sale of intangible assets and items of property, plant and equipment, operating losses, indemnities relating to operating losses and conflicts as well as payroll refunds. Indemnities are recognised when it is more probable than not that the company is going to be indemnified. Other external expenses include expenses related to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc. Staff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity's employees. Depreciation, amortisation and impairment of intangible assets and property, plant and equipment comprise the year's depreciation, amortisation and impairment of intangible assets and property, plant and equipment. Financial income and expenses are recognized in the income statement with the amounts relating to the financial year. Financial items comprise interest income and expenses, realized and unrealized exchange rate gains and losses relating to transactions in foreign currency, as well as surcharges and reimbursement under the advance tax scheme, etc. Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity. Items of  plant and machinery and fixtures and fittings, tools and equipment are measured at cost less accumulated depreciation and impairment losses.The depreciable amount is cost less the expected residual value at the end of the useful life.Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is available for use.Straight-line depreciation is provided on the basis of the following estimated useful lives of the assets:Useful lifeResidual valueOther fixtures and fittings, tools and equipment 3 years0 %Gains and losses on the sale of items of property, plant and equipment are calculated as the difference between the selling price, less costs to sell, and the carrying amount at the time of sale.   Gains or losses on the sale of items of property, plant and equipment are recognised in the income statement under other operating income or other operating expenses, respectively. Other securities and investments are measured at amortised cost. Receivables are measured at amortised cost. Contract work in progress is measured at the selling price of the work performed. The selling price is measured by reference to the stage of completion at the balance sheet date and the expected aggregate income from the individual work in progress. The stage of completion is determined as the share of the expenses incurred relative to the expected total expenses for the individual work in progress.Where the selling price of work in progress cannot be estimated reliably, the selling price is measured at the lower of costs incurred and net realisable value.The individual work in progress is recognised in the balance sheet under receivables or payables. Net assets comprise the sum of work in progress where the selling price of the work performed exceeds invoicing on account. Net liabilities comprise the sum of work in progress where invoicing on account exceeds the selling price.Selling costs and costs incurred in securing contracts are recognised in the income statement as incurred. Prepayments recognised under 'Current assets' comprises expenses incurred concerning subsequent financial years. Cash and cash equivalents comprise cash and deposits at banks. DividendsProposed dividends are disclosed as a separate item under equity. Dividends are recognised as a liability when declared by the annual general meeting of shareholders. Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account.Deferred tax is measured according to the liability method in respect of temporary differences between the carrying amount of assets and liabilities and their tax base, calculated on the basis of the planned use of the asset and settlement of the liability, respectively. Deferred tax is measured at net realisable value.Deferred tax assets, including the tax base of tax losses allowed for carry forward, are measured at the value to which the asset is expected to be realised, either as a set-off against tax on future income or as a set-off against deferred tax liabilities within the same legal tax entity. Any deferred net tax assets are measured at net realisable value. Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. 6860829 5572777 4536458 5349191 8911 20809 2315460 202777 1234 1312 73518 177337 2243176 26752 508825 28732 1734351 -1980 850000 0 884351 -1980 755 9666 755 9666 53329 53329 53329 53329 54084 62995 576251 1512947 141148 46475 3677 0 532670 1041495 30000 60000 17765 2782 1301511 2663699 1394466 20893 2695977 2684592 2750061 2747587 184964 184964 169163 -715188 850000 0 1204127 -530224 0 499739 558677 543990 0 262342 558677 1306071 0 110837 152725 535119 277088 387102 557444 938682 987257 1971740 1545934 3277811 2750061 2747587 184964 -715188 0 884351 850000 184964 169163 850000 In the annual report, a deferred tax asset of kDKK 533 has been recognized. The recognized deferred tax asset arises primarily from tax losses carried forward. The management has positive expectations for the future earnings for the company and therefore expects a future utilization of these carried forward taxloses.   The value of the deferred tax asset is dependent on the future development and there is therefore a significant uncertainty linked to the measurement of the asset, as unforeseen conditions can have a positive as well as a negative effect onthe company's future earnings. 4235457 4969011 221966 294906 69818 85274 9217 0 4536458 5349191 8 8 21443 38043 34405 124242 17670 15052 73518 177337 508825 13732 0 15000 155065 155065 145399 8911 -154310 755 53329 53329 53329 499739 0 0 0 262342 0 0 0 543990 558677 0 0 The company has entered into operating leases with a residual term of up to 3 months29.39928.548  The company has not entered into mutually binding agreements outside the normal cause of business. The company has no contingent liabilities. The company safety account (DKK 50.000) have been put up as security for the engagement with the bank.