Assets
| Type | Time | Amount | Unit |
|---|
Revenue
| Type | Start date | End date | Amount | Unit |
|---|
XML
See the xml submitted here:
XML: INVALID
Separator
The full data:
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<xbrli:endDate>2024-06-30</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:typedMember dimension="ifrs-dk:IdentificationOfComponentOfCashFlowsFromUsedInFinancingActivitiesDimension">
<ifrs-dk:componentOfCashFlowsIdentifier>10</ifrs-dk:componentOfCashFlowsIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx29">
<xbrli:entity>
<xbrli:identifier scheme="http://www.dcca.dk/cvr">16139084</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2022-07-01</xbrli:startDate>
<xbrli:endDate>2023-06-30</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:typedMember dimension="ifrs-dk:IdentificationOfComponentOfCashFlowsFromUsedInFinancingActivitiesDimension">
<ifrs-dk:componentOfCashFlowsIdentifier>11</ifrs-dk:componentOfCashFlowsIdentifier>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:context id="ctx30">
<xbrli:entity>
<xbrli:identifier scheme="http://www.dcca.dk/cvr">16139084</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2023-07-01</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctx31">
<xbrli:entity>
<xbrli:identifier scheme="http://www.dcca.dk/cvr">16139084</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2022-07-01</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctx32">
<xbrli:entity>
<xbrli:identifier scheme="http://www.dcca.dk/cvr">16139084</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2023-07-01</xbrli:startDate>
<xbrli:endDate>2024-06-30</xbrli:endDate>
</xbrli:period>
<xbrli:scenario>
<xbrldi:typedMember dimension="cmn:IdentificationOfAuditorDimension">
<cmn:auditorIdentificer>0</cmn:auditorIdentificer>
</xbrldi:typedMember>
</xbrli:scenario>
</xbrli:context>
<xbrli:unit id="vDKK">
<xbrli:measure>iso4217:DKK</xbrli:measure>
</xbrli:unit>
<xbrli:unit id="share">
<xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit>
<gsd:ReportingPeriodStartDate contextRef="ctx1">2023-07-01</gsd:ReportingPeriodStartDate>
<gsd:ReportingPeriodEndDate contextRef="ctx1">2024-06-30</gsd:ReportingPeriodEndDate>
<gsd:DateOfGeneralMeeting contextRef="ctx1">2024-10-22</gsd:DateOfGeneralMeeting>
<gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="ctx1" xml:lang="da">Sigurd Hundrup</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
<gsd:NameOfReportingEntity contextRef="ctx1" xml:lang="da">Rovsing A/S</gsd:NameOfReportingEntity>
<gsd:AddressOfReportingEntityStreetName contextRef="ctx1" xml:lang="da">Ejby Industrivej</gsd:AddressOfReportingEntityStreetName>
<gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="ctx1" xml:lang="da">38</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
<gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="ctx1" xml:lang="da">2600</gsd:AddressOfReportingEntityPostCodeIdentifier>
<gsd:AddressOfReportingEntityDistrictName contextRef="ctx1" xml:lang="da">Glostrup, Denmark</gsd:AddressOfReportingEntityDistrictName>
<gsd:TelephoneNumberOfReportingEntity contextRef="ctx1" xml:lang="da">4544200800</gsd:TelephoneNumberOfReportingEntity>
<gsd:FaxNumberOfReportingEntity contextRef="ctx1" xml:lang="da">4544200801</gsd:FaxNumberOfReportingEntity>
<gsd:HomepageOfReportingEntity contextRef="ctx1">www.rovsing.dk</gsd:HomepageOfReportingEntity>
<gsd:EmailOfReportingEntity contextRef="ctx1" xml:lang="da">info@rovsing.dk</gsd:EmailOfReportingEntity>
<gsd:IdentificationNumberCvrOfReportingEntity contextRef="ctx1">16139084</gsd:IdentificationNumberCvrOfReportingEntity>
<gsd:DateOfFoundationOfReportingEntity contextRef="ctx1">1992-05-20</gsd:DateOfFoundationOfReportingEntity>
<gsd:RegisteredOfficeOfReportingEntity contextRef="ctx1" xml:lang="da">Glostrup, Denmark</gsd:RegisteredOfficeOfReportingEntity>
<mrv:CorporateGovernanceReport contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">CORPORATE GOVERNANCE</td></tr><tr><td colspan="1">Rovsingâs Board of Directors regularly reviews the</td></tr><tr><td colspan="1">Companyâs corporate governance and strives to</td></tr><tr><td colspan="1">follow the recommendations of the Committee on</td></tr><tr><td colspan="1">Corporate Governance.</td></tr><tr><td colspan="1">https://corporategovernance.dk</td></tr><tr><td colspan="1">The Company has resolved not to follow all the</td></tr><tr><td colspan="1">recommendations of the Committee of Corporate</td></tr><tr><td colspan="1">Governance, as the Board of Directors finds it</td></tr><tr><td colspan="1">appropriate to organize the Companyâs</td></tr><tr><td colspan="1">governance differently in some respects due to</td></tr><tr><td colspan="1">Rovsingâs specific circumstances.</td></tr><tr><td colspan="1">Certain of the recommendations with which the</td></tr><tr><td colspan="1">Board of Directors has resolved not to comply are</td></tr><tr><td colspan="1">described below. For a full report on the status of</td></tr><tr><td colspan="1">the Companyâs compliance with the</td></tr><tr><td colspan="1">recommendations, please refer to the corporate</td></tr><tr><td colspan="1">governance report published on Rovsingâs website</td></tr><tr><td colspan="1">under âInvestor Relationsâ and âCorporate</td></tr><tr><td colspan="1">Governanceâ. https://rovsing.dk/wp-</td></tr><tr><td colspan="1">content/uploads/2024/09/Corporate_governance</td></tr><tr><td colspan="1">2023-24.pdf</td></tr><tr><td colspan="1">Recommendation regarding election of vice-</td></tr><tr><td colspan="1">chairman</td></tr><tr><td colspan="1">According to section 2.2 .1 of the</td></tr><tr><td colspan="1">recommendations, the Board of Directors is</td></tr><tr><td colspan="1">recommended to appoint a vice-chairman. Due to</td></tr><tr><td colspan="1">the limited size of the Company, the Board of</td></tr><tr><td colspan="1">Directors has not considered it necessary so far to</td></tr><tr><td colspan="1">appoint a vice-chairman.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Recommendation regarding board committees</td></tr><tr><td colspan="1">According to section 3.4.4 of the</td></tr><tr><td colspan="1">recommendations, the Board of Directors is</td></tr><tr><td colspan="1">recommended to establish a nomination</td></tr><tr><td colspan="1">committee. Due to the size of the Company, the</td></tr><tr><td colspan="1">Board of Directors has decided that the functions of</td></tr><tr><td colspan="1">a nomination committee will be undertaken by the</td></tr><tr><td colspan="1">Companyâs Chairman in collaboration with the</td></tr><tr><td colspan="1">other board members.</td></tr><tr><td colspan="1">According to section 3.4.5 of the</td></tr><tr><td colspan="1">recommendations, the Board of Directors is</td></tr><tr><td colspan="1">recommended to establish a remuneration</td></tr><tr><td colspan="1">committee. Due to the size of the Company, the</td></tr><tr><td colspan="1">Board of Directors has decided that the functions of</td></tr><tr><td colspan="1">a remuneration committee will be undertaken by</td></tr><tr><td colspan="1">the full Board of Directors as the board members</td></tr><tr><td colspan="1">are deemed to possess the requisite knowledge</td></tr><tr><td colspan="1">and experience to do so.</td></tr><tr><td colspan="1">Recommendation regarding evaluation of the work of the Board of Directors and the Executive Board</td></tr><tr><td colspan="1">According to section 3.5.1 of the</td></tr><tr><td colspan="1">recommendations, the Board of Directors is</td></tr><tr><td colspan="1">recommended to establish an evaluation</td></tr><tr><td colspan="1">procedure for an annual assessment of the overall</td></tr><tr><td colspan="1">board and individual members. The Boardâs self-</td></tr><tr><td colspan="1">evaluation is organised based on the numbers and</td></tr><tr><td colspan="1">the needs of the Company.</td></tr><tr><td colspan="1">Recommendation regarding remuneration in the</td></tr><tr><td colspan="1">form of share options</td></tr><tr><td colspan="1">According to section 4.1.3 of the</td></tr><tr><td colspan="1">recommendations, the remuneration of the Board</td></tr><tr><td colspan="1">of Directors should not include share options. The</td></tr><tr><td colspan="1">Board of Directors at Rovsing does not follow this</td></tr><tr><td colspan="1">recommendation as members of the Board of</td></tr><tr><td colspan="1">Directors were participants in the Companyâs</td></tr><tr><td colspan="1">incentive warrant programme, which expires in</td></tr><tr><td colspan="1">October 2024.</td></tr><tr><td colspan="1">Management and organisation</td></tr><tr><td colspan="1">Rovsing has two management bodies â the Board</td></tr><tr><td colspan="1">of Directors and the Executive Management. The</td></tr><tr><td colspan="1">general meeting elects the Board of Directors,</td></tr><tr><td colspan="1">which acts as the supreme authority of the</td></tr><tr><td colspan="1">Company between general meetings. The Board of</td></tr><tr><td colspan="1">Directors is the supervisory management body of</td></tr><tr><td colspan="1">the Company, which undertakes the employment</td></tr><tr><td colspan="1">of the Executive Management. The role of the</td></tr><tr><td colspan="1">Board of Directors is to supervise the Company's</td></tr><tr><td colspan="1">activities, development and management. The</td></tr><tr><td colspan="1">Executive Management is in charge of the day-to-</td></tr><tr><td colspan="1">day management and operation of the Company</td></tr><tr><td colspan="1">and must comply with the guidelines given by the</td></tr><tr><td colspan="1">Board of Directors.</td></tr><tr><td colspan="1">Pursuant to the Companyâs articles of association,</td></tr><tr><td colspan="1">the Board of Directors must be composed of three</td></tr><tr><td colspan="1">to seven members. The Board of Directors is</td></tr><tr><td colspan="1">currently composed of five members, elected for a</td></tr><tr><td colspan="1">term of one year. The aim is for the Board of</td></tr><tr><td colspan="1">Directors to be composed of persons who possess</td></tr><tr><td colspan="1">the necessary skills for performing their duties and</td></tr><tr><td colspan="1">have an in-depth understanding of the Companyâs</td></tr><tr><td colspan="1">business affairs. In this respect, the Board of</td></tr><tr><td colspan="1">Directors considers the following skills to be</td></tr><tr><td colspan="1">important: Insight into the institutional and</td></tr><tr><td colspan="1">commercial aerospace market, experience in</td></tr><tr><td colspan="1">development, manufacturing and sale of advanced</td></tr><tr><td colspan="1">test equipment, experience in international project</td></tr><tr><td colspan="1">sales and the related legal aspects, and</td></tr><tr><td colspan="1">management experience from a listed company.</td></tr><tr><td colspan="1">The Board membersâ shareholdings through</td></tr><tr><td colspan="1">controlled companies and/or held personally are</td></tr><tr><td colspan="1">set out on page 66-68.</td></tr><tr><td colspan="1">The remuneration of the Board of Directors for</td></tr><tr><td colspan="1">2023/24 was unchanged at DKK 100,000. The</td></tr><tr><td colspan="1">Chairman receives 200% of the basic fee.</td></tr><tr><td colspan="1">In February 2024 the Company announced that a</td></tr><tr><td colspan="1">new Board of Directors had been appointed,</td></tr><tr><td colspan="1">providing new competencies and experience to</td></tr><tr><td colspan="1">help strengthen the strategy, performance and</td></tr><tr><td colspan="1">communication of Rovsingâs continued journey.</td></tr><tr><td colspan="1">The new board members elected are Kim</td></tr><tr><td colspan="1">Brangstrup, Jean Marcel Dühring, Michael Lumholt</td></tr><tr><td colspan="1">and Carsten Jørgensen while Ulrich Beck continues</td></tr><tr><td colspan="1">and takes on the role of Chairman</td></tr><tr><td colspan="1">The remuneration of the Executive Management</td></tr><tr><td colspan="1">consists of a fixed salary and incentive programmes</td></tr><tr><td colspan="1">in the form of a possible cash bonus and warrants.</td></tr><tr><td colspan="1">The weighting of the individual remuneration</td></tr><tr><td colspan="1">elements is intended to support the Company's</td></tr><tr><td colspan="1">positive performance in the short and long term.</td></tr><tr><td colspan="1">The cash bonus is performance-based relative to</td></tr><tr><td colspan="1">the annual budget to promote the Executive</td></tr><tr><td colspan="1">Managementâs focus on both revenue and costs.</td></tr><tr><td colspan="1">The vesting of warrants is based on the CEOâs and</td></tr><tr><td colspan="1">CFOâs employment with the Company and is</td></tr><tr><td colspan="1">described in more detail in note 6 to the financial</td></tr><tr><td colspan="1">statements.</td></tr><tr><td colspan="1">Internal control and risk management</td></tr><tr><td colspan="1">Rovsingâs internal control systems and procedures</td></tr><tr><td colspan="1">in relation to financial reporting are to contribute to</td></tr><tr><td colspan="1">ensuring that the financial statements give a true</td></tr><tr><td colspan="1">and fair view of the Companyâs financial position</td></tr><tr><td colspan="1">and are free from material misstatement.</td></tr><tr><td colspan="1">Rovsingâs Board of Directors is responsible for the</td></tr><tr><td colspan="1">establishment and approval of an effective internal</td></tr><tr><td colspan="1">control and follow-up system for purposes of the</td></tr><tr><td colspan="1">Companyâs risk management, including relevant</td></tr><tr><td colspan="1">guidelines, policies and significant accounting</td></tr><tr><td colspan="1">principles.</td></tr><tr><td colspan="1">The Executive Management is responsible for risk</td></tr><tr><td colspan="1">management and maintaining an efficient control</td></tr><tr><td colspan="1">system, considering applicable legislation and</td></tr><tr><td colspan="1">other internal guidelines and procedures. Risk</td></tr><tr><td colspan="1">management is focused on risk identification,</td></tr><tr><td colspan="1">probability and impact assessment, and risk</td></tr><tr><td colspan="1">mitigation measures. The purpose of control</td></tr><tr><td colspan="1">activities is to prevent, detect and correct any</td></tr><tr><td colspan="1">errors or irregularities. The activities have been</td></tr><tr><td colspan="1">integrated in Rovsingâs accounting and reporting</td></tr><tr><td colspan="1">procedures. These activities include procedures for</td></tr><tr><td colspan="1">verification, authorization, approval,</td></tr><tr><td colspan="1">reconciliation, result analysis, IT application</td></tr><tr><td colspan="1">controls, and general IT controls.</td></tr><tr><td colspan="1">Detailed monthly accounting data are prepared,</td></tr><tr><td colspan="1">analysed and monitored at entity and Company</td></tr><tr><td colspan="1">level. Rovsingâs integrated IT controls and general</td></tr><tr><td colspan="1">controls contribute to ensuring that the financial</td></tr><tr><td colspan="1">statements give a true and fair view. Reporting</td></tr><tr><td colspan="1">instructions, including estimation and close-of-</td></tr><tr><td colspan="1">month procedures, are updated and implemented</td></tr><tr><td colspan="1">on a regular basis. Combined with other policies,</td></tr><tr><td colspan="1">these are available to all relevant employees.</td></tr><tr><td colspan="1">Any control weaknesses identified by internal</td></tr><tr><td colspan="1">control or external auditors are presented to the</td></tr><tr><td colspan="1">Board of Directors, which oversees that</td></tr><tr><td colspan="1">Management implements the necessary measures</td></tr><tr><td colspan="1">to remedy the weaknesses in a timely manner.</td></tr></table></mrv:CorporateGovernanceReport>
<mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="2">Recommendation regarding the composition and organization of the Board of Directors</td></tr><tr><td colspan="2">According to section 3.1.2 of the</td></tr><tr><td colspan="2">recommendations, the Board of Directors annually</td></tr><tr><td colspan="2">should discuss the Companyâs activities to ensure a</td></tr><tr><td colspan="2">diversity relevant to the Company in its</td></tr><tr><td colspan="2">management levels and develops and adopt a</td></tr><tr><td colspan="2">diversity policy. The Chairman of the Board of</td></tr><tr><td colspan="2">Directors assesses in consultation with the</td></tr><tr><td colspan="2">Executive Board what competencies the Board of</td></tr><tr><td colspan="2">Directors must have and recommend suitable</td></tr><tr><td colspan="2">candidates for election at the General Meeting. The</td></tr><tr><td colspan="2">Board of Directors currently consist of five</td></tr><tr><td colspan="2">members, all males. Their appointment was made</td></tr><tr><td colspan="2">during the financial year and there are no</td></tr><tr><td colspan="2">immediate plans for replacement of current board</td></tr><tr><td colspan="2">members.</td></tr><tr><td colspan="2">Rovsing is supposed to fulfill the requirements of section 99 b of the Danish Financial Statements Act.</td></tr><tr><td colspan="2">It is the goal that the underrepresented gender,</td></tr><tr><td colspan="2">presently female, should have at least one seat in</td></tr><tr><td colspan="2">the Board, equivalent to 20 pct. of the Board of</td></tr><tr><td colspan="2">Directors. This is however only possible whenever a</td></tr><tr><td colspan="2">replacement in any of the positions becomes</td></tr><tr><td colspan="2">relevant, and the goal is therefore presently not</td></tr><tr><td colspan="2">fulfilled in 2023/24. The Board will work to achieve</td></tr><tr><td colspan="2">female representation once new Board members</td></tr><tr><td colspan="2">are appointed, no later than within 2026.</td></tr><tr><td /><td>2023/24</td></tr><tr><td colspan="2">'Board of Directors</td></tr><tr><td>Total number of members</td><td>5</td></tr><tr><td>Underrepresented gender in %</td><td>0%</td></tr><tr><td>Minimum target number in %</td><td>20%</td></tr><tr><td colspan="2">The year in which target number is</td></tr><tr><td>fulfilled</td><td>2026</td></tr><tr><td colspan="2">Other Management levels</td></tr><tr><td>Total number of members</td><td>7</td></tr><tr><td>Underrepresented gender in %</td><td>14%</td></tr><tr><td>Minimum target number in %</td><td>29%</td></tr><tr><td colspan="2">As Rovsing employs fewer than 50 employees, the</td></tr><tr><td colspan="2">Company is not required to have policies for gender</td></tr><tr><td colspan="2">parity at the other management levels, cf. the</td></tr><tr><td colspan="2">Danish Financial Statements Act § 99. At 30 June</td></tr><tr><td colspan="2">2024, woman accounted for 12% of the total</td></tr><tr><td colspan="2">workforce (June 2023 15%). It is the Companyâs</td></tr><tr><td colspan="2">goal to continuously increase the diversity of the</td></tr><tr><td colspan="2">workforce.</td></tr></table></mrv:StatementOfTargetFiguresAndPoliciesForTheUnderrepresentedGender>
<mrv:StatementOfCorporateSocialResponsibility contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">CSR, HUMAN RIGHTS AND CLIMATE CHANGE MITIGATION</td></tr><tr><td colspan="1">The following section is compiled in accordance</td></tr><tr><td colspan="1">with the Danish financial statements act section</td></tr><tr><td colspan="1">99A.</td></tr><tr><td colspan="1">Description of Rovsingâs business model</td></tr><tr><td colspan="1">Operationally, the structure is that there is only one</td></tr><tr><td colspan="1">company that operates with a high degree of</td></tr><tr><td colspan="1">operational independence.</td></tr><tr><td colspan="1">The majority of revenue is generated in Europe and</td></tr><tr><td colspan="1">derives from sales of products and systems for</td></tr><tr><td colspan="1">functional and electrical testing of spacecrafts</td></tr><tr><td colspan="1">(primarily satellites) and their payloads for</td></tr><tr><td colspan="1">professional clients. The Company has no sales to</td></tr><tr><td colspan="1">individuals. The Company's activities are generally</td></tr><tr><td colspan="1">conducted in accordance with internationally</td></tr><tr><td colspan="1">recognized quality standards.</td></tr><tr><td colspan="1">The Companyâs purchasing of components</td></tr><tr><td colspan="1">comprises a very large number of products</td></tr><tr><td colspan="1">purchased from suppliers primarily in Denmark and</td></tr><tr><td colspan="1">Europe. The hallmark of these products is that they</td></tr><tr><td colspan="1">are manufactured by reputable high-quality</td></tr><tr><td colspan="1">technical manufacturers.</td></tr><tr><td colspan="1">Due to the Companyâs size and short chain of</td></tr><tr><td colspan="1">command, the Company has decided to align</td></tr><tr><td colspan="1">corporate responsibility efforts with the key risks</td></tr><tr><td colspan="1">identified, and has no formalized KPIs on human</td></tr><tr><td colspan="1">rights, social and employee relations,</td></tr><tr><td colspan="1">anticorruption and business ethics and</td></tr><tr><td colspan="1">environment and climate change. However, the</td></tr><tr><td colspan="1">Company does address corporate responsibility</td></tr><tr><td colspan="1">based on internationally recognized principles, as</td></tr><tr><td colspan="1">described below.</td></tr><tr><td colspan="1">Human Rights</td></tr><tr><td colspan="1">Rovsing supports and respects the international</td></tr><tr><td colspan="1">human rights contained in the Convention on</td></tr><tr><td colspan="1">Human Rights. This means, among other things,</td></tr><tr><td colspan="1">that the Company works to ensure equal</td></tr><tr><td colspan="1">opportunities regardless of gender, religion, origin</td></tr><tr><td colspan="1">or sexual orientation. The Company does not</td></tr><tr><td colspan="1">accept forced labour or child labour.</td></tr><tr><td colspan="1">The Company endorses employees' free choice of</td></tr><tr><td colspan="1">trade unions and respect their right to participate in</td></tr><tr><td colspan="1">collective bargaining, in accordance with applicable</td></tr><tr><td colspan="1">laws and standards in respective countries</td></tr><tr><td colspan="1">regarding working hours and wages.</td></tr><tr><td colspan="1">The Company has identified the risk of</td></tr><tr><td colspan="1">discrimination against employees to be the most</td></tr><tr><td colspan="1">significant risk in relation to human rights. This can</td></tr><tr><td colspan="1">affect our ability to attract and retain employees as</td></tr><tr><td colspan="1">well as affect our reputation.</td></tr><tr><td colspan="1">The Company translates human rights principles</td></tr><tr><td colspan="1">into action by communicating them to employees</td></tr><tr><td colspan="1">and monitoring that the principles are observed,</td></tr><tr><td colspan="1">but due to the limited scope of its operations, the</td></tr><tr><td colspan="1">Company has not otherwise found it necessary to</td></tr><tr><td colspan="1">conduct human rights related due diligence. In</td></tr><tr><td colspan="1">2023/24, the result of these efforts was that no</td></tr><tr><td colspan="1">human rights violations were found in Rovsing. The</td></tr><tr><td colspan="1">Company expects to continue and where</td></tr><tr><td colspan="1">appropriate, expand, these efforts in the future.</td></tr><tr><td colspan="1">Social and employee relations</td></tr><tr><td colspan="1">In Rovsing, we believe that results are created</td></tr><tr><td colspan="1">through people. We strive to be a responsible</td></tr><tr><td colspan="1">employer that ensures proper employment,</td></tr><tr><td colspan="1">healthy and safe working conditions and a</td></tr><tr><td colspan="1">motivating work environment for our employees.</td></tr><tr><td colspan="1">The Company translates these principles into</td></tr><tr><td colspan="1">action, inter alia, through the development and</td></tr><tr><td colspan="1">maintenance of employees' knowledge and skills,</td></tr><tr><td colspan="1">to ensure that the company continues to have a</td></tr><tr><td colspan="1">high efficiency, that innovative products and</td></tr><tr><td colspan="1">solutions can be produced and that the products</td></tr><tr><td colspan="1">manufactured are competitive in the selected</td></tr><tr><td colspan="1">markets. The presence of the necessary</td></tr><tr><td colspan="1">qualifications is ensured, among other things</td></tr><tr><td colspan="1">through targeted training of employees as well as</td></tr><tr><td colspan="1">collaboration with external partners.</td></tr><tr><td colspan="1">The Company has identified employees not feeling</td></tr><tr><td colspan="1">motivated by working at Rovsing as the most</td></tr><tr><td colspan="1">significant social- and employee-related risk. This</td></tr><tr><td colspan="1">is, however, not currently the case. No social and</td></tr><tr><td colspan="1">employee-related violations were found in</td></tr><tr><td colspan="1">Rovsing.</td></tr><tr><td colspan="1">We justify lack of motivation as the biggest</td></tr><tr><td colspan="1">employee-related risk with the fact that lack of</td></tr><tr><td colspan="1">motivation can have a knock-on effect on other</td></tr><tr><td colspan="1">colleagues and create a bad atmosphere among</td></tr><tr><td colspan="1">colleagues. Lack of motivation can also lead to</td></tr><tr><td colspan="1">shorter periods of employment and higher turnover</td></tr><tr><td colspan="1">among the staff.</td></tr><tr><td colspan="1">To maintain employee motivation Rovsing weights</td></tr><tr><td colspan="1">to give its employees the right job content and the</td></tr><tr><td colspan="1">opportunity to take on tasks that can develop their</td></tr><tr><td colspan="1">personality and areas of responsibility.</td></tr><tr><td colspan="1">As Rovsing employed 28 FTEs on average in</td></tr><tr><td colspan="1">2023/24, the Company has not yet found it</td></tr><tr><td colspan="1">necessary to establish any processes for social and</td></tr><tr><td colspan="1">employee-related due diligence. See also section</td></tr><tr><td colspan="1">on Corporate Governance on page 16 for ratios in</td></tr><tr><td colspan="1">compliance with the Danish Financial Statements</td></tr><tr><td colspan="1">Act § 99. The Company expects to continue and</td></tr><tr><td colspan="1">where appropriate, expand, these efforts in the</td></tr><tr><td colspan="1">future.</td></tr></table></mrv:StatementOfCorporateSocialResponsibility>
<mrv:StatementOfPolicyForDataEthics contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Data ethics</td></tr><tr><td colspan="1">Rovsing, is in compliance with the regulations</td></tr><tr><td colspan="1">related to data ethics and the processing of</td></tr><tr><td colspan="1">personal data. As the Company is a purely a</td></tr><tr><td colspan="1">business-to-business company with no link to</td></tr><tr><td colspan="1">processing of personal data or transactions with</td></tr><tr><td colspan="1">private customers. Processing of personal data is</td></tr><tr><td colspan="1">therefore of very limited extent for the purposes of</td></tr><tr><td colspan="1">administration of customers and suppliers.</td></tr><tr><td colspan="1">Internally for HR administration the processing of</td></tr><tr><td colspan="1">employee personal data follows the given</td></tr><tr><td colspan="1">regulations pertaining to the area. Data is not</td></tr><tr><td colspan="1">obtained or harvested without prior consent and</td></tr><tr><td colspan="1">not shared with third-parties. New employees are</td></tr><tr><td colspan="1">instructed in the policy and Management regularly</td></tr><tr><td colspan="1">assesses whether further measures are needed.</td></tr></table></mrv:StatementOfPolicyForDataEthics>
<sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">MANAGEMENT STATEMENT</td></tr></table></sob:StatementByExecutiveAndSupervisoryBoards>
<sob:IdentificationOfApprovedAnnualReport contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">The Board of Directors and the Executive Management have today considered and adopted the annual report</td></tr><tr><td colspan="1">of Rovsing A/S for the financial year 1 July 2023 to 30 June 2024. The financial statements have been prepared</td></tr><tr><td colspan="1">in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and Danish</td></tr><tr><td colspan="1">disclosure requirements for listed companies. The Management's review is also presented in accordance with</td></tr><tr><td colspan="1">Danish disclosure requirements for listed companies.</td></tr></table></sob:IdentificationOfApprovedAnnualReport>
<sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">We consider the accounting policies applied to be appropriate. Accordingly, the financial statements give a true</td></tr><tr><td colspan="1">and fair view of the Companyâs assets, liabilities and financial position at 30 June 2024 and of the Company's</td></tr><tr><td colspan="1">activities and cash flows for the financial year 1 July 2023 to 30 June 2024.</td></tr></table></sob:ConfirmationThatFinancialStatementGivesTrueAndFairViewOfAssetsLiabilitiesEquityFinancialPositionAndResults>
<sob:ManagementsStatementAboutManagementsReview contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">We believe that the Managementâs review includes a fair review of developments in the Companyâs activities</td></tr><tr><td colspan="1">and finances, results for the year and the Companyâs financial position in general as well as a fair description of</td></tr><tr><td colspan="1">the principal risks and uncertainties to which the Company is exposed.</td></tr></table></sob:ManagementsStatementAboutManagementsReview>
<sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">We recommend that the annual report be approved at the Annual General Meeting.</td></tr></table></sob:RecommendationForApprovalOfAnnualReportByGeneralMeeting>
<sob:PlaceOfSignatureOfStatement contextRef="ctx1" xml:lang="da">Glostrup</sob:PlaceOfSignatureOfStatement>
<sob:DateOfApprovalOfAnnualReport contextRef="ctx1">2024-09-17</sob:DateOfApprovalOfAnnualReport>
<arr:IndependentAuditorsReportsAudit contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">INDEPENDENT AUDITOR'S REPORT</td></tr></table></arr:IndependentAuditorsReportsAudit>
<arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">TO THE SHAREHOLDERS OF ROVSING A/S</td></tr></table></arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
<arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">OPINION</td></tr><tr><td colspan="1">In our opinion, the financial statements give a true and fair view of the Company's assets, liabilities and financial</td></tr><tr><td colspan="1">position at 30 June 2024 and of the results of the Company's operations and cash flows for the financial year 1</td></tr><tr><td colspan="1">July 2023 â 30 June 2024 in accordance with the International Financial Reporting Standards as adopted by the</td></tr><tr><td colspan="1">EU and additional requirements in the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Our opinion is consistent with our long-form audit report to the Board of Directors and the Audit Committee.</td></tr><tr><td colspan="1">Audited financial statements</td></tr><tr><td colspan="1">Rovsing A/S' financial statements for the financial year 1 July 2023 â 30 June 2024 comprise the income</td></tr><tr><td colspan="1">statement, statement of comprehensive income, balance sheet, statement of changes in equity, statement of</td></tr><tr><td colspan="1">cash flow and notes, including summary of significant accounting policies, for the Company (the financial</td></tr><tr><td colspan="1">statements).</td></tr><tr><td colspan="1">The financial statements are prepared in accordance with the International Financial Reporting Standards as</td></tr><tr><td colspan="1">adopted by the EU and additional requirements in the Danish Financial Statements Act.</td></tr></table></arr:OpinionOnAuditedFinancialStatements>
<arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">BASIS FOR OPINION</td></tr><tr><td colspan="1">We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional</td></tr><tr><td colspan="1">requirements applicable in Denmark.</td></tr><tr><td colspan="1">Our responsibilities under those standards and requirements are further described in the "Auditor's</td></tr><tr><td colspan="1">responsibilities for the audit of the financial statements" section of our report.</td></tr><tr><td colspan="1">We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our</td></tr><tr><td colspan="1">opinion.</td></tr><tr><td colspan="1">Independence</td></tr><tr><td colspan="1">We are independent of the Company in accordance with the International Ethics Standards Board for</td></tr><tr><td colspan="1">Accountants' International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical</td></tr><tr><td colspan="1">requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with</td></tr><tr><td colspan="1">these requirements and the IESBA Code.</td></tr><tr><td colspan="1">We declare, to the best of our knowledge and belief, that we have not provided any prohibited non-audit</td></tr><tr><td colspan="1">services, as referred to in Article 5(1) of the Regulation (EU) 537/2014 and that we remained independent in</td></tr><tr><td colspan="1">conducting the audit.</td></tr><tr><td colspan="1">We were appointed auditors of Rovsing A/S for the first time on 25 October 2021 for the financial year</td></tr><tr><td colspan="1">2021/2022. We have been re-appointed by resolutions passed by the annual general meeting for a total</td></tr><tr><td colspan="1">uninterrupted engagement period of 3 year up to and including the financial year ending 30 June 2024.</td></tr></table></arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
<arr:KeyAuditMattersAudit contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">KEY AUDIT MATTERS</td></tr><tr><td colspan="1">Key audit matters are those matters that, in our professional judgement, were of most significance in our audit</td></tr><tr><td colspan="1">of the financial statements for the 2023/24 financial year. These matters were addressed in the context of our</td></tr><tr><td colspan="1">audit of the financial statements as a whole, and in the forming of our opinion thereon. We do not provide a</td></tr><tr><td colspan="1">separate opinion on these matters.</td></tr></table><br><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td>Key audit matters</td><td>How our audit addressed the key audit matter</td></tr><tr><td>Valuation of intangible assets</td><td>For the purpose of our audit, the procedures we carried</td></tr><tr><td>Completed development projects represent DKK 12.3</td><td>out included the following</td></tr><tr><td>million corresponding to 35% of the Companyâs assets.</td><td>⢠We have discussed with Management and</td></tr><tr><td>Management conducts annual impairment test to</td><td>evaluated the internal controls and procedures for</td></tr><tr><td colspan="2">determine whether the carrying amounts of recognised</td></tr><tr><td colspan="2">completed development projects are considered to be</td></tr><tr><td>impaired and, hence, should be written down to the</td><td>preparing impairment tests and the budget and</td></tr><tr><td>recoverable amount.</td><td>forecasts.</td></tr><tr><td>Management determines the recoverable amount of</td><td>⢠We have focused our audit on the appropriateness</td></tr><tr><td>the completed development projects using a</td><td>of models and the key assumptions used by</td></tr><tr><td>discounted cash flow model (value in use).</td><td>Management to calculate the values in use and</td></tr><tr><td>Key assumptions used in the impairment test are</td><td>assessed the consistency of the assumptions</td></tr><tr><td>increase in revenue and margin and the applied discount</td><td>applied to internal and external information</td></tr><tr><td>rate.</td><td>obtained.</td></tr><tr><td>The audit of the recoverable amount has been</td><td>⢠We have assessed the documentation that</td></tr><tr><td>considered a key audit matter as the determination of</td><td>supports the key assumptions applied and</td></tr><tr><td>the recoverable value is associated with significant</td><td>challenged managementâs use of these</td></tr><tr><td>estimation uncertainty.</td><td>assumptions.</td></tr><tr><td>Reference is made to note 13 to the financial</td><td>In addition, we have assessed whether the disclosures;</td></tr><tr><td>statements and the accounting policies.</td><td>Note 13 Intangible Assets in the financial</td></tr><tr><td /><td>statements meet the requirements of IFRS.</td></tr><tr><td>Revenue recognition</td><td>For the purpose of our audit, the procedures we carried</td></tr><tr><td>The Company delivers long term contracts, which</td><td>out included the following</td></tr><tr><td>typically extend over more than one financial year. Due</td><td>⢠We have considered the appropriateness of the</td></tr><tr><td>to the nature of these contracts and in accordance with</td><td>Companyâs revenue recognition policy and</td></tr><tr><td>the accounting policies, the Company recognises and</td><td>assessed its compliance with IFRS 15 Revenue from</td></tr><tr><td>measures revenue from such long-term contracts over</td><td>Contracts with Customers.</td></tr><tr><td>time based on the percentage of completion method.</td><td>⢠We have discussed with Management and</td></tr><tr><td>The percentage of completion is calculated on the basis</td><td>evaluated the internal controls and procedures for</td></tr><tr><td>of the contract costs incurred at the balance sheet date</td><td>the revenue recognition.</td></tr><tr><td>in relation to the estimated total cost of the contract.</td><td>⢠We have discussed with Management the key</td></tr><tr><td>The audit of the recognition and measurement has been</td><td>judgements and estimates made related to the</td></tr><tr><td>considered a key audit matter as there is a risk that the</td><td>recognised revenue.</td></tr><tr><td>estimated total costs the contract are not accurately</td><td>⢠We have performed retrospective reviews of</td></tr><tr><td>estimated.</td><td>realised contract costs to determine the historical</td></tr><tr><td>Reference is made to note 3 to the financial statements</td><td>accuracy of estimated total costs of the contracts.</td></tr><tr><td>and the accounting policies.</td><td>⢠We have reconciled the terms in the contracts with</td></tr><tr><td /><td>customers to project calculations supporting the</td></tr><tr><td /><td>revenue recognition including contract value and</td></tr><tr><td /><td>the projected stages of completion for the</td></tr><tr><td /><td>contracts.</td></tr><tr><td /><td>⢠We have reconciled the actual realised costs to the</td></tr><tr><td /><td>calculations of percentage of completion</td></tr><tr><td /><td>supporting the revenue recognition and the</td></tr><tr><td /><td>estimated total costs of the project to the latest</td></tr><tr><td /><td>updated projections approved by Management.</td></tr><tr><td /><td>In addition, we have assessed whether the disclosures;</td></tr><tr><td /><td>Note 3 Revenue in the financial statements meet the</td></tr><tr><td /><td>requirements of IFRS.</td></tr></table></arr:KeyAuditMattersAudit>
<arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">STATEMENT ON THE MANAGEMENT'S REVIEW</td></tr><tr><td colspan="1">Management is responsible for the Management's review.</td></tr><tr><td colspan="1">Our opinion on the financial statements does not cover the Management's review, and we do not express any</td></tr><tr><td colspan="1">form of assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our audit of the financial statements, our responsibility is to read the Management's review</td></tr><tr><td colspan="1">and, in doing so, consider whether the Management's review is materially inconsistent with the financial</td></tr><tr><td colspan="1">statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated.</td></tr><tr><td colspan="1">Moreover, it is our responsibility to consider whether the Management's review provides the information</td></tr><tr><td colspan="1">required under the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, we conclude that the Management's review is in accordance with the</td></tr><tr><td colspan="1">financial statements and has been prepared in accordance with the requirements of the Danish Financial</td></tr><tr><td colspan="1">Statement Act. We did not identify any material misstatement of the Management's review.</td></tr></table></arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
<arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS</td></tr><tr><td colspan="1">Management is responsible for the preparation of financial statements that give a true and fair view in</td></tr><tr><td colspan="1">accordance with the International Financial Reporting Standards as adopted by the EU and additional</td></tr><tr><td colspan="1">requirements in the Danish Financial Statements Act and for such internal control that Management determines</td></tr><tr><td colspan="1">is necessary to enable the preparation of financial statements that are free from material misstatement,</td></tr><tr><td colspan="1">whether due to fraud or error.</td></tr><tr><td colspan="1">In preparing the financial statements, Management is responsible for assessing the Company's ability to</td></tr><tr><td colspan="1">continue as a going concern, disclosing, as applicable, matters related to going concern and using the going</td></tr><tr><td colspan="1">concern basis of accounting unless Management either intends to liquidate the Company or to cease operations,</td></tr><tr><td colspan="1">or has no realistic alternative but to do so.</td></tr></table></arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
<arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" xml:lang="da"><table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS</td></tr><tr><td colspan="1">Our objectives are to obtain reasonable assurance as to whether the financial statements as a whole are free</td></tr><tr><td colspan="1">from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our</td></tr><tr><td colspan="1">opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in</td></tr><tr><td colspan="1">accordance with ISAs and the additional requirements applicable in Denmark will always detect a material</td></tr><tr><td colspan="1">misstatement when it exists. Misstatements may arise from fraud or error and are considered material if,</td></tr><tr><td colspan="1">individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users</td></tr><tr><td colspan="1">taken on the basis of these financial statements.</td></tr><tr><td colspan="1">As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark,</td></tr><tr><td colspan="1">we exercise professional judgement and maintain professional skepticism throughout the audit. We also</td></tr><tr><td colspan="1">⢠identify and assess the risks of material misstatement of the financial statements, whether due to fraud or</td></tr><tr><td colspan="1">error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is</td></tr><tr><td colspan="1">sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material</td></tr><tr><td colspan="1">misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion,</td></tr><tr><td colspan="1">forgery, intentional omissions, misrepresentations or the override of internal control.</td></tr><tr><td colspan="1">⢠obtain an understanding of internal control relevant to the audit in order to design audit procedures that</td></tr><tr><td colspan="1">are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness</td></tr><tr><td colspan="1">of the Company's internal control.</td></tr><tr><td colspan="1">⢠evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates</td></tr><tr><td colspan="1">and related disclosures made by Management.</td></tr><tr><td colspan="1">⢠conclude on the appropriateness of Management's use of the going concern basis of accounting in</td></tr><tr><td colspan="1">preparing the financial statements and, based on the audit evidence obtained, whether a material</td></tr><tr><td colspan="1">uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability</td></tr><tr><td colspan="1">to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw</td></tr><tr><td colspan="1">attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures</td></tr><tr><td colspan="1">are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the</td></tr><tr><td colspan="1">date of our auditor's report. However, future events or conditions may cause the Company to cease to</td></tr><tr><td colspan="1">continue as a going concern.</td></tr><tr><td colspan="1">⢠evaluate the overall presentation, structure and contents of the financial statements, including the</td></tr><tr><td colspan="1">disclosures, and whether the financial statements represent the underlying transactions and events in a</td></tr><tr><td colspan="1">manner that gives a true and fair view.</td></tr><tr><td colspan="1">We communicate with those charged with governance regarding, among other matters, the planned scope and</td></tr><tr><td colspan="1">timing of the audit and significant audit findings, including any significant deficiencies in internal control that</td></tr><tr><td colspan="1">we identify during our audit.</td></tr><tr><td colspan="1">We also provide those charged with governance with a statement that we have complied with relevant ethical</td></tr><tr><td colspan="1">requirements regarding independence, and to communicate with them all relationships and other matters that</td></tr><tr><td colspan="1">may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate</td></tr><tr><td colspan="1">threats or safeguards applied.</td></tr><tr><td colspan="1">From the matters communicated to those charged with governance, we determine those matters that were of</td></tr><tr><td colspan="1">most significance in the audit of the financial statements of the current period and therefore the key audit</td></tr><tr><td colspan="1">matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure</td></tr><tr><td colspan="1">about the matter or when, in extremely rare circumstances, we determined that a matter should not be</td></tr><tr><td colspan="1">communicated in our report because the adverse consequences of doing so would reasonably be expected to</td></tr><tr><td colspan="1">outweigh the public interest benefits of such communication.</td></tr></table></arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
<arr:SignatureOfAuditorsPlace contextRef="ctx1" xml:lang="da">Copenhagen</arr:SignatureOfAuditorsPlace>
<arr:SignatureOfAuditorsDate contextRef="ctx1">2024-09-17</arr:SignatureOfAuditorsDate>
<ifrs-full:Revenue contextRef="ctx1" unitRef="vDKK" decimals="-3">39258000</ifrs-full:Revenue>
<ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress contextRef="ctx1" unitRef="vDKK" decimals="-3">14099000</ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress>
<ifrs-full:OtherWorkPerformedByEntityAndCapitalised contextRef="ctx1" unitRef="vDKK" decimals="-3">1304000</ifrs-full:OtherWorkPerformedByEntityAndCapitalised>
<ifrs-dk:OtherExternalExpenses contextRef="ctx1" unitRef="vDKK" decimals="-3">3169000</ifrs-dk:OtherExternalExpenses>
<ifrs-full:EmployeeBenefitsExpense contextRef="ctx1" unitRef="vDKK" decimals="-3">20346000</ifrs-full:EmployeeBenefitsExpense>
<ifrs-dk:ProfitLossFromOperatingActivitiesBeforeDeprecitionAndAmortisationExpenses contextRef="ctx1" unitRef="vDKK" decimals="-3">2948000</ifrs-dk:ProfitLossFromOperatingActivitiesBeforeDeprecitionAndAmortisationExpenses>
<ifrs-dk:DepreciationAmortisationExpenseAndImpairmentLossesOfPropertyPlantAndEquipmentRecognisedInProfitOrLoss contextRef="ctx1" unitRef="vDKK" decimals="-3">1984000</ifrs-dk:DepreciationAmortisationExpenseAndImpairmentLossesOfPropertyPlantAndEquipmentRecognisedInProfitOrLoss>
<ifrs-full:ProfitLossFromOperatingActivities contextRef="ctx1" unitRef="vDKK" decimals="-3">964000</ifrs-full:ProfitLossFromOperatingActivities>
<ifrs-full:FinanceIncome contextRef="ctx1" unitRef="vDKK" decimals="-3">35000</ifrs-full:FinanceIncome>
<ifrs-full:FinanceCosts contextRef="ctx1" unitRef="vDKK" decimals="-3">1244000</ifrs-full:FinanceCosts>
<ifrs-full:ProfitLossBeforeTax contextRef="ctx1" unitRef="vDKK" decimals="-3">-245000</ifrs-full:ProfitLossBeforeTax>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="ctx1" unitRef="vDKK" decimals="-3">-411000</ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:ProfitLoss contextRef="ctx1" unitRef="vDKK" decimals="-3">166000</ifrs-full:ProfitLoss>
<ifrs-full:ComprehensiveIncome contextRef="ctx1" unitRef="vDKK" decimals="-3">166000</ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="ctx1" unitRef="vDKK" decimals="-3">166000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
<ifrs-full:BasicEarningsLossPerShare contextRef="ctx1" unitRef="share" decimals="1">0.3</ifrs-full:BasicEarningsLossPerShare>
<ifrs-full:DilutedEarningsLossPerShare contextRef="ctx1" unitRef="share" decimals="1">0.3</ifrs-full:DilutedEarningsLossPerShare>
<ifrs-dk:AdjustmentsForDepreciationAndImpairmentLoss contextRef="ctx1" unitRef="vDKK" decimals="-3">1984000</ifrs-dk:AdjustmentsForDepreciationAndImpairmentLoss>
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rsrapport</gsd:InformationOnTypeOfSubmittedReport>
<gsd:IdentificationNumberCvrOfSubmittingEnterprise contextRef="ctx1">16139084</gsd:IdentificationNumberCvrOfSubmittingEnterprise>
<gsd:NameOfSubmittingEnterprise contextRef="ctx1" xml:lang="da">Rovsing A/S</gsd:NameOfSubmittingEnterprise>
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<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities contextRef="ctx17" xml:lang="da">Refund of corporate tax (LL§8x)</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInOperatingActivities>
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<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx18" xml:lang="da">New bond loans and debt with credit institutions</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
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<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx19" xml:lang="da">New bond loans and debt with credit institutions</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx19" unitRef="vDKK" decimals="-3">-1920000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
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<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx20" unitRef="vDKK" decimals="-3">-4200000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx21" xml:lang="da">Repayment of bond loan</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx21" unitRef="vDKK" decimals="-3">0</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx22" xml:lang="da">Other debt</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx22" unitRef="vDKK" decimals="-3">0</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx23" xml:lang="da">Other debt</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx23" unitRef="vDKK" decimals="-3">-2169000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx24" xml:lang="da">Capital increase etc., net proceeds from issue</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx24" unitRef="vDKK" decimals="-3">3332000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx25" xml:lang="da">Capital increase etc., net proceeds from issue</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx25" unitRef="vDKK" decimals="-3">172000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx26" xml:lang="da">Principal paid on lease</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx26" unitRef="vDKK" decimals="-3">-933000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx27" xml:lang="da">Principal paid on lease</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx27" unitRef="vDKK" decimals="-3">-886000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx28" xml:lang="da">Costs emission</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx28" unitRef="vDKK" decimals="-3">-197000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx29" xml:lang="da">Costs emission</ifrs-dk:NameOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities contextRef="ctx29" unitRef="vDKK" decimals="-3">-55000</ifrs-dk:AmountOfComponentOfCashFlowsFromUsedInFinancingActivities>
<ifrs-full:CashAndCashEquivalents contextRef="ctx30" unitRef="vDKK" decimals="-3">49000</ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="ctx31" unitRef="vDKK" decimals="-3">2000</ifrs-full:CashAndCashEquivalents>
<cmn:NameOfAuditFirm contextRef="ctx32" xml:lang="da">KPMG Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
<gsd:AddressOfAuditorStreetName contextRef="ctx32" xml:lang="da">Dampfærgevej</gsd:AddressOfAuditorStreetName>
<gsd:AddressOfAuditorStreetBuildingIdentifier contextRef="ctx32" xml:lang="da">28</gsd:AddressOfAuditorStreetBuildingIdentifier>
<gsd:AddressOfAuditorPostCodeIdentifier contextRef="ctx32" xml:lang="da">2100</gsd:AddressOfAuditorPostCodeIdentifier>
<gsd:AddressOfAuditorDistrictName contextRef="ctx32" xml:lang="da">København Ã</gsd:AddressOfAuditorDistrictName>
<cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx32">25578198</cmn:IdentificationNumberCvrOfAuditFirm>
<cmn:NameAndSurnameOfAuditor contextRef="ctx32" xml:lang="da">Sara Carstensen</cmn:NameAndSurnameOfAuditor>
<cmn:DescriptionOfAuditor contextRef="ctx32" xml:lang="da">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
<cmn:IdentificationNumberOfAuditor contextRef="ctx32">mne34191</cmn:IdentificationNumberOfAuditor>
</xbrli:xbrl>