Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2024-12-31	342349000	vDKK
ifrs-full:Assets	2023-12-31	261421000	vDKK

Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2024-01-01	2024-12-31	39396000	vDKK
ifrs-full:Revenue	2023-01-01	2023-12-31	33600000	vDKK

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   <mrv:CorporateGovernanceReport contextRef="ctx1" id="fact1000" xml:lang="en">Statutory report on corporate governance   CeMat’s statutory report on corporate governance, see section 107b of the Danish Financial Statements  Act, covers the period 1 January – 31 December 2024.  The report consists of three elements:   ▪ Corporate governance report;   ▪ Description of CeMat’s management bodies;  ▪ An account of the main features of the Group’s internal controls and risk management in  relation to the financial reporting process.   CeMat’s Board of Directors and Management Board continually work within corporate governance   principles to ensure that the management structure and control systems are appropriate and satisfactory.   The Board of Directors believes that clear management and communication guidelines help to convey an   accurate picture of CeMat.   The Audit Committee is handled by the Board of Directors and considers the conditions for this to be met.   Pursuant to section 107b of the Danish Financial Statements Act and clause 4.3 of the “Rules for issuers   of Shares – Nasdaq Copenhagen”, CeMat must report on how the Group addresses the recommendations  published by the Committee on Corporate Governance in Denmark on 2 December 2020. The   recommendations are available on the website of the Committee on Corporate Governance at   www.corporategovernance.dk. In preparing the report, CeMat has adopted the “comply-or-explain” principle  in relation to each individual recommendation. The Board of Directors believes that CeMat complies with   the majority of the recommendations.   The statutory report on corporate governance 2024, see section 107b of the Danish Financial Statements   Act, may be found on CeMat’s website at:   https://cemat-en.squarespace.com/corporate-governance/   Regarding the statutory report on corporate social responsibility, see sections 99a, 99b and 99d of   the Danish Financial Statements Act.   In addition to carrying on profitable business activities, CeMat is committed to meeting and expanding the   Group’s ethical, social and environmental responsibilities as a business enterprise.   CeMat divested its main activity in 2016 and, consequently, the former secondary activity is now the Group’s   main activity. Going forward, the CeMat Group is purely a real estate business. As a result, the number of   employees has been sharply reduced and the environmental impacts are also significantly lower than   previously.   In light of the company’s size and activities, and the markets in which the Group operates, the Board of   Directors has decided not to adopt policies for the voluntary incorporation of corporate social responsibility,   including policies for human rights, climate impact and environmental issues. The Board of Directors regu-   larly reviews the need to adopt policies in this area.   The Group no longer reports under the UN Global Compact.  </mrv:CorporateGovernanceReport>
   <mrv:StatementOfPolicyForDataEthics contextRef="ctx1" id="fact1048" xml:lang="en">Policy on data ethics   1. Introduction   This policy applies for CeMat A/S, including its subsidiaries (collectively referred to as “CeMat”).  The purpose of this policy is to ensure that CeMat is only using data for the purposes and in a manner   that is both ethical and compliant with applicable legislation.   2. Policy statement   It is the policy of CeMat A/S and its group companies that all data must be processed lawfully and in a   fair and ethical manner, and that the data must be protected appropriately considering the risks related   to these data, not only for CeMat, but also for others, who could be affected by the confidentiality, integrity   or availability of the data being compromised.   Based on the factual circumstances described in section 3, the Management has determined that the   likelihood of the inappropriate or unethical use of data is very limited, considering:   ▪ the nature and amount of the data being processed,   ▪ the purposes for which the data is being processed,   ▪ the manner in which the data is being processed, especially since CeMat does not use   advanced algorithms to analyse or predict the behaviour of others, and   ▪ the fact that CeMat’s use of data is unlikely to have any adverse effects on others, and   ▪ the fact that there is no motive for using data beyond what is strictly necessary, as this would   not offer any material benefits for CeMat.   Therefore, Management has assessed that aside from the formalised measures required to comply with   generally good business practice, and applicable legislation such as the data protection legislation, no   further measures are required to protect the data against unfair or unethical use.   3. Nature of the processing of data in CeMat A/S and subsidiaries   3.1. CeMat A/S   As a holding company with no employees, the processing of data in CeMat A/S is – as a general rule –  limited to information about members of the Board of Directors and information about the subsidiaries,   including key employees. Data is used solely for the purpose of managing the business and the related   risks.   3.2. Subsidiaries   The business of the subsidiaries is to own and develop real estate in Poland. This includes offering   property for sale or for rent. The sale of property is done through an agent, and the subsidiaries will only   receive the data necessary for completing the sales transactions. With regards to property for rent, this is   only offered on a B2B basis.   Thus, the subsidiaries will be processing:   ▪ Data regarding the real estate owned by the company and other data related to the operations of the   company, such as financial information.   ▪ Personal data about employees and contact persons at customers, vendors and business partners.   As for personal data, the subsidiaries have taken the steps required to ensure that such data is processed   in accordance with the applicable data protection legislation, protecting the rights and freedoms of the   data subjects.   4. Required activities   Management of the respective legal entities shall take the necessary steps to:   a) ensure that the legal entity complies with all legal requirements for data processing;   b) monitor that the processing of personal data is performed in accordance with the applicable   processes and procedures, to ensure compliance with the data protection legislation;   c) monitor if the categories of data being processed, or the purposes for which such data is   processed, change over time;   d) ensure that appropriate actions are taken to address any deviations noted in relation to items a-c   above.   5. Review and updates   This policy shall be reviewed and updated as appropriate by the Board of Directors at least on an annual   basis or when changes in the business or business environments indicate the need for a review. An   annual review must be performed during the fourth quarter of each calendar year.  </mrv:StatementOfPolicyForDataEthics>
   <mrv:StatementOfTheDiversityPolicies contextRef="ctx1" id="fact1115" xml:lang="en">Policy on diversity   CeMat does not have a formal diversity policy. However, it regards a diverse workforce as an asset. We   hire on the basis of talent and personality and offer equal opportunities to all employees, regardless of   their background, religion, political conviction, gender or age. We encourage everyone to try to reach   their full potential in accordance with their personal ambitions and goals.   We promote a work environment of respect and inclusion and expect our employees to be politically and   religiously neutral when acting on behalf of the Group. We acknowledge the right to unionise and bargain   collectively and do everything in our power to avoid discrimination.   Policy on gender equality in managerial positions   When selecting new members of CeMat’s Board of Directors, it is important that the candidates have   specific professional competencies and qualifications from listed companies, as well as international   experience. In addition, diversity in terms of nationality, religion, political conviction, age and gender is   taken into account. During potential recruitment processes, employees and any external partners   involved are fully informed of the Group’s diversity policy.   At year-end 2024, the total number of employees was 19, five of whom were women. One woman was a   member of the Board of Directors, and one woman was on the Management Board in one of the   subsidiaries. The Board of Directors consists of four members, including one woman.   The current gender balance of CeMat’s managerial positions is outlined below. No specific target has   been set for top and other management levels, as equal distribution has already been achieved for 2024.   2024   2023   2022   2021   Board of Directors, males   3 3 2 2 Board of Directors, females   1 1 1 1 Board of Directors, Total   4 4 3 3 Other managerial position, males   4 4 4 4 Other managerial position, females   2 2 2 2 Other managerial position, Total   6 6 6 6 2024   2023   2022   2021   Board of Directors, males   75%   75%   67%   67%   Board of Directors, females   25%   25%   33%   33%   Board of Directors, Total   100%   100%   100%   100%   Other managerial position, males   67%   67%   67%   67%   Other managerial position, females   33%   33%   33%   33%   Other managerial position, Total   100%   100%   100%   100%   Representatives from Management and members elected by the employees meet on a regular basis to   discuss the general situation and working climate in CeMat, with the minutes of these meetings   communicated to local staff. Two of the five members of the Supervisory Board of CeMat '70 were elected   by the employees.   Since the company complies with the rules on gender equality in managerial positions, it does not have   an official policy in this regard.   No significant changes are planned for 2025. Instead, CeMat will focus on continuing the good efforts   already completed.  </mrv:StatementOfTheDiversityPolicies>
   <mrv:StatementOfCorporateSocialResponsibility contextRef="ctx1" id="fact1210" xml:lang="en">Policy on safety   Without having a direct CSR policy safety must be a priority for all CeMat employees. There were no   accidents in 2024.   CeMat believes that all injuries are preventable, all health risks are controllable and that management is   accountable. CeMat also believes that a strong safety culture is an important tool for protecting our   products and customers.   Literally speaking, we want our staff to go home from work as healthy as they were when they arrived at   their workplace. In order to attain this goal, it is a continuing objective to prevent injuries and work-related   health risks through structured effective management, administration, education and training.   Pursuant to national legislation in Poland, a health and safety body has been established. This safety   body consists of management and an H&amp;S specialist who holds overall responsibility for CeMat’s health   and safety performance. The H&amp;S specialist oversees compliance with applicable legislation and plans   activities to minimise safety risks. The H&amp;S specialist is also responsible for conducting workplace   evaluations and implementing improvements.   Anti-fraud and anti-corruption   Anti-fraud and anti-corruption control is exercised by the Board of Directors and the Management Board   of the company by clearly communicating the organisation’s values and best business practices without  having a direct CSR policy. The policy is established on a risk management approach that involves   identifying the key factors that influence fraud and corruption risk and reporting to CeMat Management.  </mrv:StatementOfCorporateSocialResponsibility>
   <mrv:SustainabilityReport contextRef="ctx1" id="fact1231" xml:lang="en">Environmental solutions   Programme of actions aimed at limiting the environmental impact of existing buildings (without having a   direct CSR policy):   ▪ Reduction of electricity consumption   Changing the lighting of external areas (roads and car parks) to LED lighting (reducing electricity   consumption by 50%).   Changing the lighting of common areas (corridors and staircases) to LED lighting and installing motion   sensors. As part of the investment into rearranging the warehouses into SBUs and self-storage units,   energy-saving LED lighting is being installed.   ▪ Reduction of heat energy consumption   Automatic temperature control systems have been installed in some buildings. Depending on the outside   temperature, time of day and day of the week, the temperature has been lowered to below 20˚C in the   offices, and below 18˚C in the storage rooms.   ▪ Waste segregation   Waste Management Regulations have been drawn up, an agreement has been signed with a waste   collection company ensuring the collection of waste segregated into individual fractions, and provisions   on the requirement to segregate waste in accordance with the Waste Management Regulations have   been added in the form of an appendix to the lease agreements with tenants.   Development projects   Buildings that are part of development projects are designed in accordance with the indicators for the   annual demand of a newly designed building for non-renewable primary energy (needed for heating,   cooling, ventilation and the supply of hot water), as well as the energy required to power lighting and all   other electrical devices. In order for the designed buildings to meet these parameters, solutions related   to the use of renewable energy sources (e.g. photovoltaic panels), energy-saving lighting sources or   partitions with insulation that meet the latest standards, are also implemented.   When designing a building to meet the energy-saving standards, we also reduce the planned level of   energy consumption for when the building is in use.   During the construction process, one of the environmental protection measures applied will involve   adhering to the rules for the selective collection of construction waste. In addition, each contractor and   subcontractor will also have to undergo appropriate training in the relevant environmental protection   procedures that will be in force during the course of the construction works. These procedures must   ensure compliance with the current environmental protection regulations and will include in particular:   implementation of solutions protecting against pollution and environmental contamination, saving water,   reducing energy consumption, and protecting existing greenery.  </mrv:SustainabilityReport>
   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx1" id="fact1268" xml:lang="en">18. Management statement  </sob:StatementByExecutiveAndSupervisoryBoards>
   <sob:IdentificationOfApprovedAnnualReport contextRef="ctx1" id="fact1269" xml:lang="en">We have today presented the annual report of CeMat A/S for the financial year   1 January – 31 December 2024.  The annual report is prepared in accordance with International Financial Reporting Standards as adopted by   the EU and additional Danish disclosure requirements for annual reports of listed companies.   In our opinion, the consolidated and parent company financial statements give a true and fair view of the   Group’s and the parent company’s assets, liabilities, equity and financial position as at 31 December 2024  and of the results of the Group’s and the parent company’s operations and cash flows for the financial year   ended 31 December 2024.   Furthermore, in our opinion, the Management’s review gives a true and fair view of the developments in the   activities and financial position of the Group and the parent company, the results for the year and of the   Group’s and the parent company’s financial position in general, and describes the significant risk and  uncertainty factors that may affect the Group and the parent company.   We recommend that the annual report be approved by the shareholders in the General Meeting.  </sob:IdentificationOfApprovedAnnualReport>
   <sob:PlaceOfSignatureOfStatement contextRef="ctx1" id="fact1286" xml:lang="en">Copenhagen</sob:PlaceOfSignatureOfStatement>
   <sob:DateOfApprovalOfAnnualReport contextRef="ctx1" id="fact1287">2025-02-25</sob:DateOfApprovalOfAnnualReport>
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   <arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1289" xml:lang="en">To the Shareholders of CeMat A/S  </arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
   <arr:AuditorsReportOnFinancialStatements contextRef="ctx1" id="fact1290" xml:lang="en">REPORT ON THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PARENT COMPANY   FINANCIAL STATEMENTS  </arr:AuditorsReportOnFinancialStatements>
   <arr:OpinionOnAuditedFinancialStatements contextRef="ctx1" id="fact1292" xml:lang="en">Opinion   We have audited the Consolidated Financial Statements and the Parent Company Financial Statements of CeMat A/S   for the financial year 1 January - 31 December 2024, which comprise income statement, statement of comprehensive   income, balance sheet, statement of changes in equity, cash flow statement and notes, including material accounting   policy information for both the Group and the Parent Company. The Consolidated Financial Statements and the Parent   Company Financial Statements are prepared in accordance with the IFRS Accounting Standards as adopted by the EU   and additional disclosure requirements in the Danish Financial Statements Act.   In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and   fair view of the financial position of the Group and the Parent Company at 31 December 2024, and of the results of the   Group and Parent Company operations and cash flows for the financial year 1 January - 31 December 2024 in   accordance with the IFRS Accounting Standards as adopted by the EU and additional disclosure requirements in the   Danish Financial Statements Act.   Our opinion is consistent with our extract from audit book to the audit committee and the board of directors.  </arr:OpinionOnAuditedFinancialStatements>
   <arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx1" id="fact1305" xml:lang="en">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 Consolidated Financial Statements and the Parent Company Financial  Statements” section of our report. We are independent of the Group in accordance with the International Ethics  Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International  Independence Standards) (IESBA Code), together with the ethical requirements that are relevant to our audit of the   financial statements in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these   requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate   to provide a basis for our opinion.   To the best of our belief, we have not performed any prohibited non-audit services, as stated in article 5, subarticle 1,   in regulation (EU) no. 537/2014.   We were first appointed auditor of CeMat A/S on 8 March 2017 for the financial year 2017. We were reappointed annually   by a resolution of a General Meeting for a total continuous period of 7years until and including the financial year 2024.  </arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
   <arr:KeyAuditMattersAudit contextRef="ctx1" id="fact1322" xml:lang="en">Key Audit Matters   Key Audit Matters are those matters that, in our professional judgment, were of most significance in our audit of the   Financial Statements for the financial year 2024. These matters were addressed in the context of our audit of the   Financial Statements as a whole, and in forming our auditor’s opinion thereon, and we do not provide a separate opinion  on these matters.   Measurement of investment properties   Key Audit Matter   The carrying amount of the Group’s investment properties is DKK (’000) 191,833 at 31 December 2024 (2023: DKK   (‘000) 171,044), cf. note 9. Investment properties are measured at fair market value and the total fair market value   adjustment of the year is a net gain of DKK (’000) 12,221 (2023: DKK (‘000) 11,541), cf. note 9 of the Financial   Statements, which is recognised in the income statement.   We have assessed that the fair market valuation is a key audit matter as the investment properties constitute 56% of   the Group’s total assets and because related estimates and assumptions may have material impact on the Financial   Statements. A different estimate could potentially have a significant impact on the Group's assets, profit and equity.   Management obtained a valuation report from an external valuation expert which the value recognised in the financial   statements is based upon and the significant assumptions in connection with the valuation of investment properties are   particularly linked to the following elements in the management's valuation models, which includes both the earnings-   based model and comparative model:   - Minimum rate of return on investment requirement   - Future market rent   - Ownership   - Competences and independence of the external valuation expert   We refer to the further description in note 2 and 9 of the annual report.   Our audit response   We have obtained an understanding of the Management’s processes for and controls over the valuation of the   investment properties in Poland, challenged these and ensured that the methods and principles used is unchanged from   previous years.   We have challenged and assessed the most significant assumptions forming the basis for the valuation, including:   - We assessed and challenged the Management's expectations for rate of return requirements by comparison   with the expectations of the previous year, assessment in relation to location and property type and comparison   of external assessments or market reports.   - We assessed and challenged the Management's assessment of the future rental level including comparison of   budgeted rental income for the coming year with realized rental income for the current year and testing whether   assumptions related to vacant rent are substantiated by market data.   - We assessed and challenged the Management's assessment of the risks associated with ownership of some   of the company's plots by comparison with previous years and the history of taking over full ownership.   - We have assessed the competences and independence of the Company's external valuation expert. The   valuation report is prepared by a leading international estate agent in Warsaw.   Moreover, a recalculation was performed of the model forming basis for the valuation and we have assessed the   appropriateness of Management’s disclosures on investment properties.  </arr:KeyAuditMattersAudit>
   <arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx1" id="fact1371" xml:lang="en">Statement on Management Commentary   Management is responsible for Management Commentary.   Our opinion on the Consolidated Financial Statements and the Parent Company Financial Statements does not cover   Management Commentary, and we do not express any form of assurance conclusion thereon.   In connection with our audit of the Consolidated Financial Statements and the Parent Company Financial Statements,   our responsibility is to read Management Commentary and, in doing so, consider whether Management Commentary is   materially inconsistent with the Consolidated Financial Statements or the Parent Company 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 Commentary provides the information required under   the Danish Financial Statements Act.   Based on the work we have performed, we conclude that Management Commentary is in accordance with the   Consolidated Financial Statements and the Parent Company 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 Commentary.  </arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
   <arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx1" id="fact1385" xml:lang="en">Management’s Responsibilities for the Consolidated Financial Statements and the Parent Company Financial   Statements   Management is responsible for the preparation of Consolidated Financial Statements and Parent Company Financial   Statements that give a true and fair view in accordance with the IFRS Accounting Standards as adopted by the EU and   additional requirements in the Danish Financial Statements Act, and for such internal control as Management   determines is necessary to enable the preparation of Consolidated Financial Statements and Parent Company Financial   Statements that are free from material misstatement, whether due to fraud or error.   In preparing the Consolidated Financial Statements and the Parent Company Financial Statements, Management is   responsible for assessing the Group’s and the Parent 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   Consolidated Financial Statements and the Parent Company Financial Statements unless Management either intends   to liquidate the Group or the Company or to cease operations, or has no realistic alternative but to do so.  </arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
   <arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx1" id="fact1397" xml:lang="en">Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements and the Parent Company   Financial Statements   Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Statements and the Parent   Company 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 Consolidated Financial Statements and Parent Company Financial Statements.   As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we   exercise professional judgment and maintain professional skepticism throughout the audit. We also:   • Identify and assess the risks of material misstatement of the Consolidated Financial Statements and the Parent   Company 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   Group’s and the Parent 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 Consolidated Financial Statements and the Parent Company 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 Group’s and the Parent 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 Consolidated Financial Statements and the Parent Company 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 Group and the Company to cease   to continue as a going concern.   • Evaluate the overall presentation, structure and contents of the Consolidated Financial Statements and the   Parent Company Financial Statements, including the disclosures, and whether the Consolidated Financial   Statements and the Parent Company Financial Statements represent the underlying transactions and events in   a manner that gives a true and fair view.   • Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial   information of the entities or business units within the group as a basis for forming an opinion on the group   Financial Statements. We are responsible for the direction, supervision and review of the audit work performed   for purposes of the group audit. We remain solely responsible for our audit opinion.   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.   We also provide those charged with governance with a statement that we have complied with relevant ethical   requirements regarding independence, and to communicate them all relationships and other matters that may   reasonably thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards   applied.   From the matters communicated with those charged with governance, we determine those matters that were of most   significance in the audit of the Consolidated Financial Statements and the Parent Company Financial Statements of the   current period and are therefore the key audit matters. We describe these matters in our Independent Auditor’s Report  unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we   determine that a matter should not be communicated in our Independent Auditor’s Report because the adverse  consequences of doing so would reasonably be expected to outweigh the public interest benefits of such   communication.  </arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
   <arr:AuditorsReportOnXbrlTagging contextRef="ctx1" id="fact1461" xml:lang="en">REPORT ON COMPLIANCE WITH THE ESEF REGULATION   As part of our audit of the Consolidated Financial Statements and Parent Company Financial Statements of CeMat A/S   we performed procedures to express an opinion on whether the annual report of CeMat A/S for the financial year 1   January to 31 December 2024 with the file name CEMAT-2024-12-31.zip is prepared, in all material respects, in  compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format   (ESEF Regulation) which includes requirements related to the preparation of the annual report in XHTML format and   iXBRL tagging of the Consolidated Financial Statements.   Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility   includes:   • The preparing of the annual report in XHTML format;   • The selection and application of appropriate iXBRL tags, including extensions to the ESEF taxonomy and the   anchoring thereof to elements in the taxonomy, for financial information required to be tagged using judgement   where necessary;   • Ensuring consistency between iXBRL tagged data and the Consolidated Financial Statements presented in   human readable format; and   • For such internal control as Management determines necessary to enable the preparation of an annual report   that is compliant with the ESEF Regulation.   Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all material respects,   in compliance with the ESEF Regulation based on the evidence we have obtained, and to issue a report that includes   our opinion. The nature, timing and extent of procedures selected depend on the auditor’s judgement, including the  assessment of the risks of material departures from the requirements set out in the ESEF Regulation, whether due to   fraud or error. The procedures include:   • Testing whether the annual report is prepared in XHTML format;   • Obtaining an understanding of the company’s iXBRL tagging process and of internal control over the tagging   process;   • Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements including notes;   • Evaluating the appropriateness of the company’s use of iXBRL elements selected from the ESEF taxonomy   and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified;   • Evaluating the use of anchoring of extension elements to elements in the ESEF taxonomy; and   • Reconciling the iXBRL tagged data with the audited Consolidated Financial Statements.   In our opinion, the annual report of CeMat A/S for the financial year 1 January to 31 December 2024 with the file name   CEMAT-2024-12-31.zip is prepared, in all material respects, in compliance with the ESEF Regulation.  </arr:AuditorsReportOnXbrlTagging>
   <arr:SignatureOfAuditorsPlace contextRef="ctx1" id="fact1507" xml:lang="en">Copenhagen</arr:SignatureOfAuditorsPlace>
   <arr:SignatureOfAuditorsDate contextRef="ctx1" id="fact1508">2025-02-25</arr:SignatureOfAuditorsDate>
   <cmn:NameOfAuditFirm contextRef="ctx43" id="fact1775" xml:lang="en">BDO Statsautoriseret revisionsaktieselskab</cmn:NameOfAuditFirm>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx43" id="fact1776">20222670</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx43" id="fact1777" xml:lang="en">Mikkel Mauritzen</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx43" id="fact1778" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
</xbrli:xbrl>