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"value": "Accounting policySKAKO develops, designs and sells high-end vibratory feeding, conveying,and screening equipment, used across the complete spectrum of materialhandling and processing. The main focus is on plant sales with a solidaftersales division.Administrative functions such as Finance, HR and IT are shared by thedivisions. The administrative functions are based in the individual countriesbut supported by Group functions in Denmark. Shared costs are allocated tobusiness segments based on assessment of usage.All intercompany transactions are made on market terms.Segment assets and liabilities comprise items directly attributable to asegment and items that can be allocated to a segment on a reasonablebasis.Revenue is the fair value of consideration received or receivable from thesale of our plants and aftersales products or services and is the gross salesprice less VAT and any price reductions in the form of discounts and rebates.Geographical information is based on the four regions that support theindustries. Revenue is presented in the region in which delivery takes place.Segment income and costs include transactions between business areas.The transactions are eliminated in connection with the consolidationRevenue is recognized over time or at a point in time. Revenue isrecognized over time when an asset on behalf of a customer is created withno alternative use and SKAKO has an enforceable right to payment forperformance completed year to date, or the customer obtains control of aplant or product and thus has the ability to direct the use and obtain thebenefit from the plant or product.Terms of payment are depending on conditions in the specific market. Plantsales orders are in general agreed with prepayment and paymentmilestones.Plant salesPlant sales are negotiated contracts to design and install concrete batchingplants, and vibratory feeding, conveying and screening equipment forcustomers. Revenue will be recognized over time, as the above criteria aremet, using \u201cthe percentage of completion method\u201d.The proportion of revenue to be recognized in a particular period iscalculated according to the percentage of completion of the project. Formost contracts this is measured by reference to the costs of performing thecontract incurred up to the relevant balance sheet date as a percentage ofthe total estimated costs of performing the contract. Reference to cost isassessed to be the most appropriate method as incurred hours and materialcosts are the value drivers for the projects. The sales value agreed in thecontract is recognized over the contract period using above method.Contracts where the recognized revenue from the work performed exceedsprogress billings are recognized in the balance sheet under assetsContracts for which progress billings exceed the revenue are recognizedunder liabilities. Prepayments from customers are recognized underliabilities.If it is likely that the total costs in relation to a construction contract willexceed the total revenue on a specific project, the expected loss isrecognized immediately in the income statement in the current period.Aftersales, spare parts and products SKAKO sell a range of spare parts and products as aftersales to the plantsales. Revenue is recognized when control of the products has transferred,being when the products are delivered to the customer. Delivery occurswhen the products have been shipped to the specific location, the risks ofobsolescence and loss have been transferred to the customer, and SKAKO hasobjective evidence that all criteria for acceptance have been fulfilled.Aftersales services Revenue from the service contracts is recognized in the period in which theservices are provided based on amounts billable to a customer. Revenue isrecognized based on usage of units, and price lists according to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__70-1": {
"value": "Accounting policySKAKO develops, designs and sells high-end vibratory feeding, conveying,and screening equipment, used across the complete spectrum of materialhandling and processing. The main focus is on plant sales with a solidaftersales division.Administrative functions such as Finance, HR and IT are shared by thedivisions. The administrative functions are based in the individual countriesbut supported by Group functions in Denmark. Shared costs are allocated tobusiness segments based on assessment of usage.All intercompany transactions are made on market terms.Segment assets and liabilities comprise items directly attributable to asegment and items that can be allocated to a segment on a reasonablebasis.Revenue is the fair value of consideration received or receivable from thesale of our plants and aftersales products or services and is the gross salesprice less VAT and any price reductions in the form of discounts and rebates.Geographical information is based on the four regions that support theindustries. Revenue is presented in the region in which delivery takes place.Segment income and costs include transactions between business areas.The transactions are eliminated in connection with the consolidationRevenue is recognized over time or at a point in time. Revenue isrecognized over time when an asset on behalf of a customer is created withno alternative use and SKAKO has an enforceable right to payment forperformance completed year to date, or the customer obtains control of aplant or product and thus has the ability to direct the use and obtain thebenefit from the plant or product.Terms of payment are depending on conditions in the specific market. Plantsales orders are in general agreed with prepayment and paymentmilestones.Plant salesPlant sales are negotiated contracts to design and install concrete batchingplants, and vibratory feeding, conveying and screening equipment forcustomers. Revenue will be recognized over time, as the above criteria aremet, using \u201cthe percentage of completion method\u201d.The proportion of revenue to be recognized in a particular period iscalculated according to the percentage of completion of the project. Formost contracts this is measured by reference to the costs of performing thecontract incurred up to the relevant balance sheet date as a percentage ofthe total estimated costs of performing the contract. Reference to cost isassessed to be the most appropriate method as incurred hours and materialcosts are the value drivers for the projects. The sales value agreed in thecontract is recognized over the contract period using above method.Contracts where the recognized revenue from the work performed exceedsprogress billings are recognized in the balance sheet under assetsContracts for which progress billings exceed the revenue are recognizedunder liabilities. Prepayments from customers are recognized underliabilities.If it is likely that the total costs in relation to a construction contract willexceed the total revenue on a specific project, the expected loss isrecognized immediately in the income statement in the current period.Aftersales, spare parts and products SKAKO sell a range of spare parts and products as aftersales to the plantsales. Revenue is recognized when control of the products has transferred,being when the products are delivered to the customer. Delivery occurswhen the products have been shipped to the specific location, the risks ofobsolescence and loss have been transferred to the customer, and SKAKO hasobjective evidence that all criteria for acceptance have been fulfilled.Aftersales services Revenue from the service contracts is recognized in the period in which theservices are provided based on amounts billable to a customer. Revenue isrecognized based on usage of units, and price lists according to the contract.Accounting policyRevenue is recognized based on the value of the work completed at the balance sheet date. The revenue corresponds to the sales value of the year\u2019scompleted work based on costs incurred as a percentage of the total estimated costs (percentage of completion method).The stage of completion for the individual project is calculated as the ratio between the cost incurred at the balance sheet date and the total estimated cost tocomplete the project. In some projects, where cost estimates cannot be used as a basis, the ratio between completed sub-activities and the total project isused instead. All direct and indirect costs that relate to the completion of the contract are included in the calculation.When invoicing on account exceeds the value of the work completed, the liability is recognized as a contract liability under short-term liabilities.If projects are expected to be loss-making, the loss is recognized immediately in the income statement. Costs not yet incurred are provided for as otherprovisions. Provisions are based on individual assessment of the estimated loss until the projects have been completed.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"f1__s8__7__67-1": {
"value": "Accounting policySKAKO develops, designs and sells high-end vibratory feeding, conveying,and screening equipment, used across the complete spectrum of materialhandling and processing. The main focus is on plant sales with a solidaftersales division.Administrative functions such as Finance, HR and IT are shared by thedivisions. The administrative functions are based in the individual countriesbut supported by Group functions in Denmark. Shared costs are allocated tobusiness segments based on assessment of usage.All intercompany transactions are made on market terms.Segment assets and liabilities comprise items directly attributable to asegment and items that can be allocated to a segment on a reasonablebasis.Revenue is the fair value of consideration received or receivable from thesale of our plants and aftersales products or services and is the gross salesprice less VAT and any price reductions in the form of discounts and rebates.Geographical information is based on the four regions that support theindustries. Revenue is presented in the region in which delivery takes place.Segment income and costs include transactions between business areas.The transactions are eliminated in connection with the consolidationRevenue is recognized over time or at a point in time. Revenue isrecognized over time when an asset on behalf of a customer is created withno alternative use and SKAKO has an enforceable right to payment forperformance completed year to date, or the customer obtains control of aplant or product and thus has the ability to direct the use and obtain thebenefit from the plant or product.Terms of payment are depending on conditions in the specific market. Plantsales orders are in general agreed with prepayment and paymentmilestones.Plant salesPlant sales are negotiated contracts to design and install concrete batchingplants, and vibratory feeding, conveying and screening equipment forcustomers. Revenue will be recognized over time, as the above criteria aremet, using \u201cthe percentage of completion method\u201d.The proportion of revenue to be recognized in a particular period iscalculated according to the percentage of completion of the project. Formost contracts this is measured by reference to the costs of performing thecontract incurred up to the relevant balance sheet date as a percentage ofthe total estimated costs of performing the contract. Reference to cost isassessed to be the most appropriate method as incurred hours and materialcosts are the value drivers for the projects. The sales value agreed in thecontract is recognized over the contract period using above method.Contracts where the recognized revenue from the work performed exceedsprogress billings are recognized in the balance sheet under assetsContracts for which progress billings exceed the revenue are recognizedunder liabilities. Prepayments from customers are recognized underliabilities.If it is likely that the total costs in relation to a construction contract willexceed the total revenue on a specific project, the expected loss isrecognized immediately in the income statement in the current period.Aftersales, spare parts and products SKAKO sell a range of spare parts and products as aftersales to the plantsales. Revenue is recognized when control of the products has transferred,being when the products are delivered to the customer. Delivery occurswhen the products have been shipped to the specific location, the risks ofobsolescence and loss have been transferred to the customer, and SKAKO hasobjective evidence that all criteria for acceptance have been fulfilled.Aftersales services Revenue from the service contracts is recognized in the period in which theservices are provided based on amounts billable to a customer. Revenue isrecognized based on usage of units, and price lists according to the contract.Accounting policyStaff costs consist of direct wages and salaries, remuneration, pension, share-based payments, training, etc.Accounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.Accounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.Accounting policyTax for the year comprises current tax and changes in deferred tax and is recognized in the Income Statement with the share attributable to the profit for theyear, and in the other comprehensive income with the share attributable to items recognized in other comprehensive income. Exchange rate adjustments ofdeferred tax are included as part of the year\u2019s adjustments of deferred tax.Current tax comprises tax calculated on the basis of the expected taxable income for the year using the applicable tax rates for the financial year and anyadjustments of taxes for previous years.Accounting policyDiscontinued activities are excluded from the result of continuing activities and presented separately as profit/loss from discontinued activities in the income statement.Compared figures are restated.Cashflow from discontinued activities is presented separately as net cash from discontinued activities in the cash flow statement and specified in this section. Comparedfigures are restated.Accounting policyEarnings per share (EPS) and diluted earnings per share (EPS, diluted) are measured according to IAS 33. Non-diluted earnings per share are calculated as the profit for the year divided by the total average number of shares outstanding during the year (shares issued adjusted for treasury shares).Diluted earnings per share are calculated as the profit for the year divided by the average number of shares outstanding less share options in-the-money (sharesissued adjusted for treasury shares).Accounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.Development projects for which the technical rate of utilization, sufficientresources and a potential future market or application in the Group can bedemonstrated and which are intended to be manufactured, marketed orused are recognized as completed development projects. This requires thatthe cost can be determined, and it is sufficiently certain that the futureearnings or the net selling price will cover production, sales andadministrative costs plus the development costs. Other development costsare recognized in the income statement when the costs are incurred.Development costs consist of salaries and other costs that are directlyattributable to development activities.Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 yearsAccounting policyLand and buildings, plant and machinery and other facilities, operating equipment and tools and equipment are measured at cost less accumulated depreciation and impairment losses.Depreciation is charged on a straight-line basis over the estimated useful life of the assets until they reach the estimated residual value. Estimated useful life is as follows:\u2022 Buildings, 10-40 years\u2022 Plant and machinery, 3-10 years\u2022 Operating equipment and other tools and equipment, 3-10 years\u2022 Leasehold improvements, 3-10 years\u2022 Land not depreciatedNewly acquired assets are depreciated from the time they are available for use.Accounting policyAssets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value ofthe following lease payments:\u2022 Fixed payments, less any lease incentives receivable.\u2022 Variable lease payment that are based on an index or a rate, initially measured using the index or rate as the commencement date.\u2022 Amounts expected to be payable by the Group under residual value guarantees.\u2022 The exercise price of a purchase option if the Group is reasonably certain to exercise that option.\u2022 Payments of penalties for terminating the lease if the lease term reflects the Group exercising that option.The lease payments are discounted using the interest rate for implicit in the lease. If that rate cannot be readily determined, which is generally the case forleases in the Group., the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary toobtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constantperiodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of lease liability.\u2022 Any lease payments made at or before the commencement date less any lease incentives received.\u2022 Any initial direct cost and restoration cost.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. While the Group revalues itsland and buildings that are presented within property, plant and equipment, it has chosen not to do so for the right-of-use buildings held by the Group.Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognized on a straight-line basis as an expense inprofit or loss. Short-term leases are leased with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furnitureAccounting policyDeferred tax is calculated using the balance sheet liability method on temporary differences between the carrying amounts for financial reporting purposesand the amounts used for taxation purposes. Deferred tax is calculated based on the applicable tax rates for the individual financial years. The effect ofchanges in the tax rates is stated in the income statement unless they are items previously entered in the statement of other comprehensive income.A deferred tax provision is made to cover re-taxation of losses in foreign enterprises if shares in the enterprises concerned are likely to be sold and to coverexpected additional future tax liabilities related to financial year or previous years. No deferred tax liabilities regarding investments in subsidiaries arerecognized if the shares are unlikely to be sold in the short term.The tax value of losses that are expected with adequate certainty to be available for utilization against future taxable income in the same legal tax unit and jurisdiction is included in the measurement of deferred tax.SKAKO A/S is jointly taxed with all Danish subsidiaries, SKAKO A/S being the administrator of the Danish joint taxation.All the Danish subsidiaries provide for the Danish tax based on the current rules with full distribution. Recognition of deferred tax assets and tax liabilities ismade in the individual Danish enterprises based on the principles described above. The jointly taxed Danish enterprises are included in the Danish tax payable onaccount scheme.If companies in the Group have deferred tax liabilities, they are valued independently of the time when the tax, if any, becomes payable.Accounting policyRaw materials, work-in-progress and goods for resale are measured at cost according to the FIFO principle (according to which the most recently purchaseditems are considered to be in stock) or at their net realizable value, whichever is lower.Group-manufactured products and work in progress are measured at the value of direct cost, direct payroll costs, consumables and a proportionate share ofindirect production costs (IPC), which are allocated on the basis of the normal capacity of the production facility. IPC include the proportionate share ofcapacity costs directly relating to Group-manufactured products and work in progress.Accounting policyRevenue is recognized based on the value of the work completed at the balance sheet date. The revenue corresponds to the sales value of the year\u2019scompleted work based on costs incurred as a percentage of the total estimated costs (percentage of completion method).The stage of completion for the individual project is calculated as the ratio between the cost incurred at the balance sheet date and the total estimated cost tocomplete the project. In some projects, where cost estimates cannot be used as a basis, the ratio between completed sub-activities and the total project isused instead. All direct and indirect costs that relate to the completion of the contract are included in the calculation.When invoicing on account exceeds the value of the work completed, the liability is recognized as a contract liability under short-term liabilities.If projects are expected to be loss-making, the loss is recognized immediately in the income statement. Costs not yet incurred are provided for as otherprovisions. Provisions are based on individual assessment of the estimated loss until the projects have been completed.Accounting policyDebt to credit institutions is recognized at the date of borrowing at the proceeds received less transaction costs. For subsequent periods, financial liabilities aremeasured at amortized cost for the difference between proceeds and the nominal value to be recognized as a financial expense over the term of the loanAccounting policyProvisions are recognized when the Group, due to an event occurring before or at the balance sheet date, has a legal or constructive obligation and it isprobable that financial benefits must be waived to settle the obligation. Provisions are measured according to Management\u2019s best estimate of the amountwhereby the obligation is expected to be settled.Provisions for warranty claims are estimated on a project-by-project basis based on historically realized cost related to claims in the past. The provision coversestimated own costs of completion, subsequent warranty supplies and unsettled claims from customers or subcontractors.Provisions regarding disputes and lawsuits are based on Management\u2019s assessment of the likely outcome settling the cases based on the information at handat the balance sheet date.Accounting policyTo measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days pastdue. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types ofcontracts. The Group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for thecontract assets.The expected loss rates are based on the payment profiles of sales over a period of 36 months before 31 December 2024 and the corresponding historicalcredit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomicfactors affecting the ability of the customers to settle the receivables.Trade receivables and contract assets are written down when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation ofrecovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure to make contractual payments for aperiod of longer than 120 days past due.Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amountspreviously written down are credited against the same line item19. Exchange rate, liquidity and credit risks.Other financial instruments are measured at amortized cost.Risk management activities in the SKAKO Group mainly focus on financial risks to which the Company is fairly likely to be exposed. In connection with the preparation of the Group\u2019s strategic, budgetary and annual plans, the Board of Directors considers the risks identified in these activities.Financial risksFinancial risk management concentrates on identifying risks in respect of exchange rates, credit and liquidity with a view to protecting the Group against potential losses and ensuring that Management\u2019s forecasts for the current year are only to a limited extent affected by changes or events in the surrounding world \u2013 be the changesin exchange rates or in interest rates. It is Group policy to exclusively hedge financial risks arising from our commercial activities and not to undertake any financial transactions of a speculative nature.Exchange rate risksAfter the sale of Vibration activities, SKAKO Group does no longer have material exchange rate risks.Below is a sensitivity analysis in respect of exchange rates, given a positive change of 5% in the currencies with the highest exposures. We do not consider a currency risk on EUR. The estimate has been provided on a non-hedged basis.2025: Potential impact on 2024: Potential impact onDKK ThousandsNet position Change in currencyP/L and Equity P/L and equityEUR423 0% - -USD- 10% - 260GBP- 5% - 445SEK- 5% - 29NOK- 5% - 3MAD- 5% - 937Liquidity riskThe Group aims at having sufficient cash resources to be able to take appropriate steps in case of unforeseen fluctuations in cash outflows. Credit risksAfter the sale of Vibration activities, SKAKO Group does no longer have material credit risks. Cash resources and short-term securities are placed in a reputable Danish bank and the credit risk is therefore considered to be very low.Trade receivables can be allocated as follows:DKKThousands2025 2024Europe- 41,813TheUSA - 903Africa- 23,111Other- 485- 66,312The Group has two types of financial assets that are subject to the expected credit loss model:\u2022 Trade receivables from contracts with customers\u2022 Contract assets from plant salesWhile cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. The loss allowance as at 31 December 2024 and 31 December 2025 was determined as follows for both trade receivables and contract assets:31 December 2025 \u2013 DKK ThousandsDue 31-120Not Due Due 0-30 daysDue 121-365 Due more thanTotaldays days 1 yearExpectedloss rate 0.0% 0.0% 0.0% 0.0% 0.0%Grosscarrying amount \u2013 trade receivables - - - - - -Grosscarrying amount \u2013 contract assets - - - - - -Lossallowance - - - - - -31December 2024 \u2013 DKK ThousandsDue 31-120 Due 121-365 Due more thanNot Due Due 0-30 daysTotaldays days 1 yearExpectedloss rate 0.6% 1.0% 1.5% 2.5% 57.0%Grosscarrying amount \u2013 trade receivables 49,190 5,794 4,464 4,306 7,243 70,997Grosscarrying amount \u2013 contract assets 36,429 - - - - 36,429Lossallowance 462 58 67 108 4,129 4,824The closing loss allowances for trade receivables and contract assets as at 31 December 2024 reconcile to the opening loss allowances as follows:DKK ThousandsContract assets Trade receivables2025 2024 2025 20241January \u2013 calculated under IFRS 9 139 139 4,685 4,377Increase in loan loss allowance recognized in profit or loss during - 139 - 4,685theyearReceivables written off during the year as uncollectible - - - -Unusedamount reversed (139) (139) (4,685) (4,377)At31 December - 139 - 4,68524. Group accounting policiesThe Group\u2019s general accounting policies are described below. In addition to this,specific accounting policies are described in each of the individual notes to theconsolidated financial statements.GenerallyThe consolidated financial statements are presented in compliance with IFRS Accounting Standards (IFRS) as adopted by the EU and Danish disclosurerequirements for annual reports published by reporting class D (listed) companies cf. the Danish executive order on IFRS issued in compliancewith the Danish Financial Statements Act. The registered office of SKAKO A/S is in Faaborg, Denmark.The consolidated financial statements are presented in Danish kroner (DKK), whichis the presentation currency for Group activities and the functional currency for theParent. The consolidated financial statements are presented on the basis of historical cost except for share-based remuneration which are measured at theirfair value.The financial statements for the Parent as well as the Parent\u2019s accounting policies are presented from the consolidated financial statements and are shown on the last part of this Annual Report 2025.The accounting policies remain unchanged for the consolidated financial statements compared to 2024.Effect of new accounting standardsThe following new standards, amendments, and interpretations of relevance to SKAKO A/S have been adopted by the IASB and adopted by the EU. The standards are not yet effective and will therefore not be implemented in the annual reports until they take effect.\u25aa IFRS 7 and IFRS9, classification and measurement of financial instruments: The amendment clarifies the requirements for the timing of derecognition of some financial asset and financial liability. The amendment clarifies it is the date of settlement which determines the derecognition of a financial asset or a financial liability, although financial liabilities settled by electronic transfer under certain circumstance may be derecognized earlier. Furthermore, the amendment contains an assessment of how to determine whether a payment for financial assets satisfies the SPPI test, when the instrument is linked to the achievement of sustainability targets.The amendment will be effective for financial years beginning on or after 1 Janaury 2026. Early adoption of the amendment is permitted.\u25aa IFRS 7 and IFRS 9, contracts referencing nature-dependent electricity: The amendments introduces application guidance on when the \u201cown use\u201d requirements have been complied for contracts referring to nature-dependent electricity. The amendments also introduce guidance for the application of hedge accounting for such contracts when the actual production differs from the expected production. The amendments also introduce additional disclosure requirements for entities using such contracts.The amendment will be effective for financial years beginning on or after 1 January 2026. Early adoption of the amendment is permitted.\u25aa Annual improvements volume 11, IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7: Minor amendments and clarifications to IFRS 1 and IFRS7, and guidance to implementation of IFRS 7, IFRS 9, IFRS 10 and IAS 7 to clarify wording or correct minor unintended consequences, oversights or conflicts between the listed standards.The amendment will be effective for financial years beginning on or after 1 January 2026. Early adoption of the amendment is permitted.The IASB has issued the following new standards, amendments and new interpretations which could be relevant to SKAKO A/S, but which have not yet been adopted by the EU.\u25aa IFRS 18, presentation and disclosure in financial statements: This new standard replaces IAS 1 and it implements set of new requirements for presentation and disclosures in the financial statements. The new standard requires the income statement to be structures into five categories, while also introducing two new subtotals. Furthermore, the new term \u201cManagement Performance Measures (MPM)\u201d is introduced, which must be disclosed in the notes of the financial statements. The new requirements for presentation and disclosures are applicable for all financial statements, including consolidated financial statements, separate financial statements and interim financial statements.The amendment will be effective for financial years beginning on or after 1 January 2027. Early adoption of the amendment is permitted, when approved by the EU. \u25aa IFRS 19, subsidiaries without public accountability; Disclosures: The amendment introduces reduced disclosure requirements for new and amended accounting standards, issued in the period from the adoption of IFRS 19 in February 2021 and until May 2024. IFRS 19 did when it was issued not contain reduced disclosure requirements for new and amended accounting standards adopted after 28 February 2021. This amendment introduces reduced disclosure requirements for subsidiaries which voluntarily applies IFRS 19.The amendment will be effective for financial years beginning on or after 1 January 2027. Early adoption of the amendment is permitted, when approved by the EU.SKAKO A/S expects to implement these new standards, amendments, and interpretations when they take effect.Changes in accounting policies and classification for 2025No new standards are expected to be implemented in 2025.Effect of new accounting standards not yet in forceRevised and new standards and interpretations issued, but not yet effective orapproved by the EU at the time of publication of this Annual Report 2025 have notbeen incorporated into this report.Definition of materialityIFRS contain extensive disclosure requirements. The Group discloses the information required according to IFRS unless such information is deemed immaterial.Classification discontinued activitiesA discontinued operation is a component of the entity that has been disposed. The results of discontinued operations are presented separately in the statement of profit or loss. Comparatives in the statement of profit and loss for previous periods are restated to reflect the result of discontinued operations.Consolidated financial statementsThe consolidated financial statements comprise SKAKO A/S (the Parent) and the enterprises in which the Parent can or actually does exercise control by either directly or indirectly holding more than 50% of the voting rights.Consolidation principlesThe consolidated financial statements are prepared on the basis of the financial statements for the Parent and its subsidiaries by aggregating uniform items.The financial statements included in the consolidated financial statements are prepared in accordance with the Group\u2019s accounting policies. Intra-Group income, expenses, shareholdings, balances and dividends as well as unrealized intra- Group profits on inventories are eliminated. The accounting items of subsidiaries are recognized 100% in the consolidated financial statements.Income statementIncome and costs are recognized on an accrual basis. The income statement isbroken down by function, and all costs including depreciation, amortization and impairment losses are then charged to production, distribution and administration.Distribution costsDistribution costs include costs relating to training, sales, marketing, promotion materials, distribution, bad debts as well as depreciation, amortisation and impairment losses on assets used for distribution purposes.Administrative expensesAdministrative expenses include administrative staff costs, office expenses as well as depreciation, amortisation and impairment losses on assets used for administrative purposes.Prepaid expensesPrepaid expenses recognized under assets include costs relating to the subsequent financial years. Prepaid expenses are measured at cost.Deferred incomeDeferred income includes income received relating to the subsequent financial year. Deferred income is measured at cost.Cash and cash equivalentsCash and cash equivalents consist of bank deposits and certain overdrafts, and other liquid assets.EquityForeign currency translation reserve includesforeign currency translationadjustments on the translation of financial statements of foreign subsidiaries from their respective functionalcurrencies into Danish kroner. Foreign currency translationadjustmentsare recognized in the income statement on realizationof the net investment. Hedging reserves include fair value adjustments of derivatives satisfying the criteria for hedgingof future transactions.The amounts are recognized in the income statement or thebalance sheet in step with recognition of the hedged transactions.Treasury sharesOn the sales of treasury shares, the purchase price or selling price, respectively, is recognized directly in equity under other reserves (retained earnings).Cash flow statementThe cash flow statement is prepared according to the indirect method and reflectsthe consolidated net cash flow broken down into operating, investing and financingactivities.Cash flow from operating activities includes inflows from the year\u2019s operations adjusted for non-cash operating items, changes in working capital, financial income received and expenses paid, realized foreign currency translation gains and losses and income tax paid. Cash flow from investing activities includes the purchase, development, improvement or sale of intangible assets and property, plant and equipment.Cash flow from investing activities comprises cash flows from the purchase and sale of intangible, tangible and financial non-current assets.Cash flow from financing activities comprises cash flows from raising and repaying long-term debt, instalments on lease liabilities and bank overdraft.Financial ratiosFinancial ratios are calculated as follows:\u2022 Gross profit margin = Gross profit x 100 / Revenue\u2022 Profit margin = EBIT x 100 / Revenue\u2022 Liquidity ratio = Total current assets x 100 / Total current liabilities\u2022 Equity ratio = Total equity x 100 / Total assets\u2022 Return on equity = Profit for the period x 100 / (Equity this year + equity prior year) / 2\u2022 Financial leverage = Net interest-bearing debt x 100 / Equity\u2022 Net debt to EBITDA = Net debt / EBITDA (EBIT less depreciations)\u2022 NWC/Revenue = Net working capital x 100 / Revenue\u2022 Earnings per share = Profit for the period / Shares in free flow\u2022 Equity value per share = Equity / Total shares\u2022 Share price = Share price at end of period\u2022 Price-book ratio = Share price / Equity per share\u2022 Market capitalization = Total number of share x Share price\u2022 ROIC = NOPAT / (Invested capital this year + invested capital prior year) / 2\u2022 NOPAT = Profit for the period +/- net financial income\u2022 Invested capital = Total assets - net cash and credits - deferred tax assets \u2013 non-interest-bearing current liabilities",
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"value": "SKAKO develops, designs and sells high-end vibratory feeding, conveying,and screening equipment, used across the complete spectrum of materialhandling and processing. The main focus is on plant sales with a solidaftersales division.",
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"f1__s8__7__73-1": {
"value": "1. Revenue from contracts with customersAccounting policySKAKO develops, designs and sells high-end vibratory feeding, conveying,and screening equipment, used across the complete spectrum of materialhandling and processing. The main focus is on plant sales with a solidaftersales division.Administrative functions such as Finance, HR and IT are shared by thedivisions. The administrative functions are based in the individual countriesbut supported by Group functions in Denmark. Shared costs are allocated tobusiness segments based on assessment of usage.All intercompany transactions are made on market terms.Segment assets and liabilities comprise items directly attributable to asegment and items that can be allocated to a segment on a reasonablebasis.Revenue is the fair value of consideration received or receivable from thesale of our plants and aftersales products or services and is the gross salesprice less VAT and any price reductions in the form of discounts and rebates.Geographical information is based on the four regions that support theindustries. Revenue is presented in the region in which delivery takes place.Segment income and costs include transactions between business areas.The transactions are eliminated in connection with the consolidationRevenue is recognized over time or at a point in time. Revenue isrecognized over time when an asset on behalf of a customer is created withno alternative use and SKAKO has an enforceable right to payment forperformance completed year to date, or the customer obtains control of aplant or product and thus has the ability to direct the use and obtain thebenefit from the plant or product.Terms of payment are depending on conditions in the specific market. Plantsales orders are in general agreed with prepayment and paymentmilestones.Plant salesPlant sales are negotiated contracts to design and install concrete batchingplants, and vibratory feeding, conveying and screening equipment forcustomers. Revenue will be recognized over time, as the above criteria aremet, using \u201cthe percentage of completion method\u201d.The proportion of revenue to be recognized in a particular period iscalculated according to the percentage of completion of the project. Formost contracts this is measured by reference to the costs of performing thecontract incurred up to the relevant balance sheet date as a percentage ofthe total estimated costs of performing the contract. Reference to cost isassessed to be the most appropriate method as incurred hours and materialcosts are the value drivers for the projects. The sales value agreed in thecontract is recognized over the contract period using above method.Contracts where the recognized revenue from the work performed exceedsprogress billings are recognized in the balance sheet under assetsContracts for which progress billings exceed the revenue are recognizedunder liabilities. Prepayments from customers are recognized underliabilities.If it is likely that the total costs in relation to a construction contract willexceed the total revenue on a specific project, the expected loss isrecognized immediately in the income statement in the current period.Aftersales, spare parts and products SKAKO sell a range of spare parts and products as aftersales to the plantsales. Revenue is recognized when control of the products has transferred,being when the products are delivered to the customer. Delivery occurswhen the products have been shipped to the specific location, the risks ofobsolescence and loss have been transferred to the customer, and SKAKO hasobjective evidence that all criteria for acceptance have been fulfilled.Aftersales services Revenue from the service contracts is recognized in the period in which theservices are provided based on amounts billable to a customer. Revenue isrecognized based on usage of units, and price lists according to the contract.Significant assessment by ManagementAssessments regarding contracts with customers is performed whendetermining if a contract for sale of a plant, spare parts or service, or acombination hereof, involves one or more performance obligations.Assessments regarding recognition method are made when determining if acontract for sale of a plant, spare parts or service is recognized as revenueover time or at a point in time. The assessments relate to whether we havean alternative use of the assets sold and if we have an enforceable right topayment throughout the contractual term.When assessing if an asset has no alternative use, we estimate thealternative use cost amount. We have limited historical data as we rarelyredirect our assets. The estimate is based on the specifics of each contract.When assessing if we are entitled to payment throughout the contract term,an assessment is made based on the contract wording, legal entitlement andprofit estimates.Significant estimates by ManagementTotal expected costs related to plant sales are partly based on estimates asthey include provisions for unforeseen cost deviations in future supplies ofraw materials, subcontractor products and services plus constructionand handing over. Provisions for warranties on work-in-progress for thirdparties are based on Management estimates for each project while takingcontract obligations into account.2. Segment information2025DKK ThousandsNot distributed including2025VibrationEliminations Group totalparent companyDepreciations-(1,356) - (1,356)Operatingprofit (EBIT) before special items-(5,674) - (5,674)Segmentnon-current assets-27,041 (27,041) -Segmentassets-294,146 (80,296) 213,850Segmentliabilities-61,972 (53,256) 8,7162024DKK ThousandsNot distributed 2024VibrationEliminations Group totalincludingparent companyDepreciations-(660) - (660)Operatingprofit (EBIT) before special items-(4,140) - (4,140)Segmentnon-current assets52,367340,280 (329,815) 62,833Segmentassets266,558428,897 (463,891) 231,564Segmentliabilities93,103186,540 (135,361) 144,282",
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"f1__s8__7__72-1": {
"value": "1. Revenue from contracts with customersAccounting policySKAKO develops, designs and sells high-end vibratory feeding, conveying,and screening equipment, used across the complete spectrum of materialhandling and processing. The main focus is on plant sales with a solidaftersales division.Administrative functions such as Finance, HR and IT are shared by thedivisions. The administrative functions are based in the individual countriesbut supported by Group functions in Denmark. Shared costs are allocated tobusiness segments based on assessment of usage.All intercompany transactions are made on market terms.Segment assets and liabilities comprise items directly attributable to asegment and items that can be allocated to a segment on a reasonablebasis.Revenue is the fair value of consideration received or receivable from thesale of our plants and aftersales products or services and is the gross salesprice less VAT and any price reductions in the form of discounts and rebates.Geographical information is based on the four regions that support theindustries. Revenue is presented in the region in which delivery takes place.Segment income and costs include transactions between business areas.The transactions are eliminated in connection with the consolidationRevenue is recognized over time or at a point in time. Revenue isrecognized over time when an asset on behalf of a customer is created withno alternative use and SKAKO has an enforceable right to payment forperformance completed year to date, or the customer obtains control of aplant or product and thus has the ability to direct the use and obtain thebenefit from the plant or product.Terms of payment are depending on conditions in the specific market. Plantsales orders are in general agreed with prepayment and paymentmilestones.Plant salesPlant sales are negotiated contracts to design and install concrete batchingplants, and vibratory feeding, conveying and screening equipment forcustomers. Revenue will be recognized over time, as the above criteria aremet, using \u201cthe percentage of completion method\u201d.The proportion of revenue to be recognized in a particular period iscalculated according to the percentage of completion of the project. Formost contracts this is measured by reference to the costs of performing thecontract incurred up to the relevant balance sheet date as a percentage ofthe total estimated costs of performing the contract. Reference to cost isassessed to be the most appropriate method as incurred hours and materialcosts are the value drivers for the projects. The sales value agreed in thecontract is recognized over the contract period using above method.Contracts where the recognized revenue from the work performed exceedsprogress billings are recognized in the balance sheet under assetsContracts for which progress billings exceed the revenue are recognizedunder liabilities. Prepayments from customers are recognized underliabilities.If it is likely that the total costs in relation to a construction contract willexceed the total revenue on a specific project, the expected loss isrecognized immediately in the income statement in the current period.Aftersales, spare parts and products SKAKO sell a range of spare parts and products as aftersales to the plantsales. Revenue is recognized when control of the products has transferred,being when the products are delivered to the customer. Delivery occurswhen the products have been shipped to the specific location, the risks ofobsolescence and loss have been transferred to the customer, and SKAKO hasobjective evidence that all criteria for acceptance have been fulfilled.Aftersales services Revenue from the service contracts is recognized in the period in which theservices are provided based on amounts billable to a customer. Revenue isrecognized based on usage of units, and price lists according to the contract.Significant assessment by ManagementAssessments regarding contracts with customers is performed whendetermining if a contract for sale of a plant, spare parts or service, or acombination hereof, involves one or more performance obligations.Assessments regarding recognition method are made when determining if acontract for sale of a plant, spare parts or service is recognized as revenueover time or at a point in time. The assessments relate to whether we havean alternative use of the assets sold and if we have an enforceable right topayment throughout the contractual term.When assessing if an asset has no alternative use, we estimate thealternative use cost amount. We have limited historical data as we rarelyredirect our assets. The estimate is based on the specifics of each contract.When assessing if we are entitled to payment throughout the contract term,an assessment is made based on the contract wording, legal entitlement andprofit estimates.Significant estimates by ManagementTotal expected costs related to plant sales are partly based on estimates asthey include provisions for unforeseen cost deviations in future supplies ofraw materials, subcontractor products and services plus constructionand handing over. Provisions for warranties on work-in-progress for thirdparties are based on Management estimates for each project while takingcontract obligations into account.15. Contract assets and liabilitiesAccounting policyRevenue is recognized based on the value of the work completed at the balance sheet date. The revenue corresponds to the sales value of the year\u2019scompleted work based on costs incurred as a percentage of the total estimated costs (percentage of completion method).The stage of completion for the individual project is calculated as the ratio between the cost incurred at the balance sheet date and the total estimated cost tocomplete the project. In some projects, where cost estimates cannot be used as a basis, the ratio between completed sub-activities and the total project isused instead. All direct and indirect costs that relate to the completion of the contract are included in the calculation.When invoicing on account exceeds the value of the work completed, the liability is recognized as a contract liability under short-term liabilities.If projects are expected to be loss-making, the loss is recognized immediately in the income statement. Costs not yet incurred are provided for as otherprovisions. Provisions are based on individual assessment of the estimated loss until the projects have been completed.Significant assessment by ManagementTotal expected costs related to work-in-progress for third parties are partly based on estimates as they include provisions for unforeseen cost deviations infuture supplies of raw materials, subcontractor products and services plus construction and handing over. Provisions for warranties on work-in-progress forthird parties are based on Management estimates for each project while taking contract obligations into account.DKKThousands 2025 2024Totalcosts incurred - 63,401Valuationafter IFRS 9 (note 21) - (139)Profitrecognized as income, net - 18,247Contractassets - 81,510Contractliabilities - (46,090)Netcontract assets and liabilities - 35,420Ofwhich contract assets are stated under assets - 36,429andcontract liabilities - (1,009)Netcontract assets and liabilities - 35,420Contract assets and liabilities consist of all open projects on 31 December including cost and profit recognized in prior years.",
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"f1__s8__7__69": {
"value": "1. Revenue from contracts with customersAccounting policySKAKO develops, designs and sells high-end vibratory feeding, conveying,and screening equipment, used across the complete spectrum of materialhandling and processing. The main focus is on plant sales with a solidaftersales division.Administrative functions such as Finance, HR and IT are shared by thedivisions. The administrative functions are based in the individual countriesbut supported by Group functions in Denmark. Shared costs are allocated tobusiness segments based on assessment of usage.All intercompany transactions are made on market terms.Segment assets and liabilities comprise items directly attributable to asegment and items that can be allocated to a segment on a reasonablebasis.Revenue is the fair value of consideration received or receivable from thesale of our plants and aftersales products or services and is the gross salesprice less VAT and any price reductions in the form of discounts and rebates.Geographical information is based on the four regions that support theindustries. Revenue is presented in the region in which delivery takes place.Segment income and costs include transactions between business areas.The transactions are eliminated in connection with the consolidationRevenue is recognized over time or at a point in time. Revenue isrecognized over time when an asset on behalf of a customer is created withno alternative use and SKAKO has an enforceable right to payment forperformance completed year to date, or the customer obtains control of aplant or product and thus has the ability to direct the use and obtain thebenefit from the plant or product.Terms of payment are depending on conditions in the specific market. Plantsales orders are in general agreed with prepayment and paymentmilestones.Plant salesPlant sales are negotiated contracts to design and install concrete batchingplants, and vibratory feeding, conveying and screening equipment forcustomers. Revenue will be recognized over time, as the above criteria aremet, using \u201cthe percentage of completion method\u201d.The proportion of revenue to be recognized in a particular period iscalculated according to the percentage of completion of the project. Formost contracts this is measured by reference to the costs of performing thecontract incurred up to the relevant balance sheet date as a percentage ofthe total estimated costs of performing the contract. Reference to cost isassessed to be the most appropriate method as incurred hours and materialcosts are the value drivers for the projects. The sales value agreed in thecontract is recognized over the contract period using above method.Contracts where the recognized revenue from the work performed exceedsprogress billings are recognized in the balance sheet under assetsContracts for which progress billings exceed the revenue are recognizedunder liabilities. Prepayments from customers are recognized underliabilities.If it is likely that the total costs in relation to a construction contract willexceed the total revenue on a specific project, the expected loss isrecognized immediately in the income statement in the current period.Aftersales, spare parts and products SKAKO sell a range of spare parts and products as aftersales to the plantsales. Revenue is recognized when control of the products has transferred,being when the products are delivered to the customer. Delivery occurswhen the products have been shipped to the specific location, the risks ofobsolescence and loss have been transferred to the customer, and SKAKO hasobjective evidence that all criteria for acceptance have been fulfilled.Aftersales services Revenue from the service contracts is recognized in the period in which theservices are provided based on amounts billable to a customer. Revenue isrecognized based on usage of units, and price lists according to the contract.Significant assessment by ManagementAssessments regarding contracts with customers is performed whendetermining if a contract for sale of a plant, spare parts or service, or acombination hereof, involves one or more performance obligations.Assessments regarding recognition method are made when determining if acontract for sale of a plant, spare parts or service is recognized as revenueover time or at a point in time. The assessments relate to whether we havean alternative use of the assets sold and if we have an enforceable right topayment throughout the contractual term.When assessing if an asset has no alternative use, we estimate thealternative use cost amount. We have limited historical data as we rarelyredirect our assets. The estimate is based on the specifics of each contract.When assessing if we are entitled to payment throughout the contract term,an assessment is made based on the contract wording, legal entitlement andprofit estimates.Significant estimates by ManagementTotal expected costs related to plant sales are partly based on estimates asthey include provisions for unforeseen cost deviations in future supplies ofraw materials, subcontractor products and services plus constructionand handing over. Provisions for warranties on work-in-progress for thirdparties are based on Management estimates for each project while takingcontract obligations into account.",
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"f1__s8__7__66": {
"value": "Significant assessment by ManagementAssessments regarding contracts with customers is performed whendetermining if a contract for sale of a plant, spare parts or service, or acombination hereof, involves one or more performance obligations.Assessments regarding recognition method are made when determining if acontract for sale of a plant, spare parts or service is recognized as revenueover time or at a point in time. The assessments relate to whether we havean alternative use of the assets sold and if we have an enforceable right topayment throughout the contractual term.When assessing if an asset has no alternative use, we estimate thealternative use cost amount. We have limited historical data as we rarelyredirect our assets. The estimate is based on the specifics of each contract.When assessing if we are entitled to payment throughout the contract term,an assessment is made based on the contract wording, legal entitlement andprofit estimates.Significant estimates by ManagementTotal expected costs related to plant sales are partly based on estimates asthey include provisions for unforeseen cost deviations in future supplies ofraw materials, subcontractor products and services plus constructionand handing over. Provisions for warranties on work-in-progress for thirdparties are based on Management estimates for each project while takingcontract obligations into account.Significant estimate by ManagementImpairment testing is carried out annually on preparation of the annual report or on indication of impairment in which discounted values of future cash flowsare compared with carrying amounts. The calculations use cash flow projections based on financial budgets approved by Management covering a five-yearperiod.Cash flows beyond the five-year period are extrapolated using growth rates estimated by ManagementSignificant estimate by ManagementDeferred tax assets, including the tax value of tax losses allowed for carry forward, are recognized in the balance sheet at the estimated realisable value ofsuch assets, either by a set-off against a deferred tax liability or by a net asset to be set off against future positive taxable income. At the balance sheet date,an assessment is made as to whether it is probable that sufficient taxable income will be available in the future against which the deferred tax asset can beutilized. Deferred tax on temporary differences between the carrying amounts and the tax values of investments in subsidiaries is recognized unless the Parent is able to control the time of realization of such deferred tax, and it is probable that such deferred tax will not be realized as current tax in the foreseeablefuture. Deferred tax is recognized in respect of eliminations of intra-Group profits and losses.Significant assessment by ManagementTotal expected costs related to work-in-progress for third parties are partly based on estimates as they include provisions for unforeseen cost deviations infuture supplies of raw materials, subcontractor products and services plus construction and handing over. Provisions for warranties on work-in-progress forthird parties are based on Management estimates for each project while taking contract obligations into account.Significant assessment by ManagementManagement assesses provisions and the likely outcome of pending and probable lawsuits, etc. on an on-going basis. The outcome depends on future events,which are uncertain by nature. In assessing the likely outcome of lawsuits, etc., Management bases its assessment on internal and external legal assistance andestablished precedents.Warranties and other provisions are measured on the basis of empirical information covering several years. Together with estimates by Management of futuretrends, this forms the basis for warranty provisions and other provisions. Long-term warranties and other provisions discounted to net present value takesplace based on the future cash flow and discount rate expected by ManagementEstimates and judgementsOn the preparation of the consolidated financial statements, Management makes a number of accounting estimates and judgements. These relate to the recognition, measurement and classification of assets and liabilities. Many items can only be estimated rather than accurately measured. Such estimates are based on the most recent information available on preparation of the financial statements. Estimates and assumptions are therefore reassessed on an ongoing basis. Actual figures may, however, deviate from these estimates. Any changes in accounting estimates will berecognized in the reporting period in which such changes are made. See list of significant estimates and assessments in chapter 3.4",
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},
"f1__s8__7__77-1": {
"value": "3. Staff costsAccounting policyStaff costs consist of direct wages and salaries, remuneration, pension, share-based payments, training, etc.DKKThousands 2025 2024Wages,salaries and other remuneration 1,453 1,310Contributionplans and other social security costs, etc. - -Share-based payment, warrants - -Otherstaff costs - -1,453 1,310Theamounts are included in the items:Productioncosts - -Distributioncosts - -Administrative costs 1,453 1,310Discontinued activities - -1,453 1,310The average number of employees was 0 (2024: 0).Remuneration to Executive Management and Board of DirectorsDKKThousands 2025 2024Boardof Directors and Audit Committee 1,453 1,310ExecutiveManagementWages,salaries and other remuneration 5,148 5,832Contributionplans and other social security costs, etc. 394 301Share-based payment, warrants - 1635,542 6,296Totalremuneration for Executive Management and Board of Directors 6,995 7,606The Executive Management have been granted warrants to subscribe for shares in the company, cf. note 4. CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.The Executive Management contracts are based on normal conditions.The board of directors and audit committee fee includes DKK 233k (2024: DKK 78k) to board member for extraordinary work during the transaction and divestment of SKAKO Concrete activities and the sale of Vibration activities.4. Share-based payment, warrantsAccounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.In 2021, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 150,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.In 2024, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 30,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.2021 warrants 2024 warrantsGranted Strike priceExerciseGranted Strike priceExercise(all)period starts(all)period startsWarrants granted 150,000 55,60 April 2024 30,000 67.9 July 2028Executive management40,00030,000- hereof forfeited(40.000)(30,000)Total executive management - -Other employees10,000-- Hereof forfeited(10,000)Total other employees - -Number of warrant entitlements - -The recognized fair value of warrants in the consolidated income statement amounts to DKK 0k (cost) (2024: DKK 163k, cost). Thecalculation of the fair value of warrants at the time of allocation is based on the following assumptions:Granted 22 March 2021Granted 12 July 2024Average price per share 55.6 67.9Annual hurdle rate 0% 0%Strike price per share 55.6 67.9Expected volatility* 33.5% 31.2%Expected dividends** 4.1% 5.0%Cost of equity 7.0% 8.5%Number of shares allocated 150,000 30,000Fair value per warrant, DKK 16.90 14.18Total fair value, DKK thousands 2,535 425* For the 2021 programme, the preceding 48 months have been used** The expected future dividend at the time of granting",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__75-1": {
"value": "3. Staff costsAccounting policyStaff costs consist of direct wages and salaries, remuneration, pension, share-based payments, training, etc.DKKThousands 2025 2024Wages,salaries and other remuneration 1,453 1,310Contributionplans and other social security costs, etc. - -Share-based payment, warrants - -Otherstaff costs - -1,453 1,310Theamounts are included in the items:Productioncosts - -Distributioncosts - -Administrative costs 1,453 1,310Discontinued activities - -1,453 1,310The average number of employees was 0 (2024: 0).Remuneration to Executive Management and Board of DirectorsDKKThousands 2025 2024Boardof Directors and Audit Committee 1,453 1,310ExecutiveManagementWages,salaries and other remuneration 5,148 5,832Contributionplans and other social security costs, etc. 394 301Share-based payment, warrants - 1635,542 6,296Totalremuneration for Executive Management and Board of Directors 6,995 7,606The Executive Management have been granted warrants to subscribe for shares in the company, cf. note 4. CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.The Executive Management contracts are based on normal conditions.The board of directors and audit committee fee includes DKK 233k (2024: DKK 78k) to board member for extraordinary work during the transaction and divestment of SKAKO Concrete activities and the sale of Vibration activities.Distribution costsDistribution costs include costs relating to training, sales, marketing, promotion materials, distribution, bad debts as well as depreciation, amortisation and impairment losses on assets used for distribution purposes.Administrative expensesAdministrative expenses include administrative staff costs, office expenses as well as depreciation, amortisation and impairment losses on assets used for administrative purposes.Prepaid expensesPrepaid expenses recognized under assets include costs relating to the subsequent financial years. Prepaid expenses are measured at cost.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__78-1": {
"value": "Accounting policyStaff costs consist of direct wages and salaries, remuneration, pension, share-based payments, training, etc.Accounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__76-1": {
"value": "Accounting policyStaff costs consist of direct wages and salaries, remuneration, pension, share-based payments, training, etc.Distribution costsDistribution costs include costs relating to training, sales, marketing, promotion materials, distribution, bad debts as well as depreciation, amortisation and impairment losses on assets used for distribution purposes.Administrative expensesAdministrative expenses include administrative staff costs, office expenses as well as depreciation, amortisation and impairment losses on assets used for administrative purposes.Prepaid expensesPrepaid expenses recognized under assets include costs relating to the subsequent financial years. Prepaid expenses are measured at cost.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__81-1": {
"value": "DKKThousands 2025 2024Wages,salaries and other remuneration 1,453 1,310Contributionplans and other social security costs, etc. - -Share-based payment, warrants - -Otherstaff costs - -1,453 1,310Theamounts are included in the items:Productioncosts - -Distributioncosts - -Administrative costs 1,453 1,310Discontinued activities - -1,453 1,310DKKThousands2025 2024Depreciationis included in the items:Production costs - -Distributioncosts - -Administrativecosts - -Discontinued activities 727 644727 644Impairment test of goodwill:The carrying amount of goodwill related to SKAKO Dartek is DKK 0 (2024: DKK 22,295). The impairment test below applies to 2024 figures alone.Key assumptionsThe recoverable amount determined in the impairment test is based on a value-in-usecalculation. To determine the value-in-use, management is required to estimate thepresent value of the future free net cash flow based on budgets and strategy for thecoming five years as well as projections for the terminal period. Significant parameters inthe estimate of the present value are discount rate, revenue growth, EBIT margin,expected investments and growth expectations for the terminal period.The discount rate is determined to reflect the risks. The discount rate applied is theweighted average cost of capital (WACC) and reflects the latest market assumptions forthe cost of equity and the cost of debt. The discount rate used amounts to 10.0% beforetax and estimates for future revenue growth (2024: 10.0% before tax). The uncertaintiesassociated with these expectations are reflected in the cash flow.The expected annual growth rate and the expected margins in the budget period arebased on historical experience and the assumptions about expected marketdevelopments. The long-term growth rate for the terminal period is based on theexpected growth in the world economy, specifically for the industries. The valuationmethod is based on annual revenue growth of 2% in 2025 to 2030 as well as in theterminal period (2024: 2%). Investments reflect both maintenance and expectations oforganic growth.Over the next five years, the EBIT margin is expected at stable at the current level around 10% (2024: 10%).Sensitivity analysisBased on current assumptions we see no impairment indications, and our keyassumptions are not sensitive to reasonable changes to an extent that will result inan impairment loss neither individually or in combination. For example, a lowering ofperpetual growth to zero and increasing the discount rate by two percentage pointswill not lead to impairment. Similarly, a decrease in EBIT by 20% in combination withan increase in investments as a percentage of revenue by 1 percentage points willnot lead to impairment.A sensitivity analysis has not been carried out, as negative changes in thefundamental assumption, which will result in impairment of goodwill, are consideredunlikely to become a reality.DKKThousands 2025 2024Depreciationis included in the items:Production costs - -Distributioncosts - -Administrative costs 1,246 438Discontinued activities 1,394 1,4142,640 1,852",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__82": {
"value": "The average number of employees was 0 (2024: 0).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__84-1": {
"value": "Remuneration to Executive Management and Board of DirectorsDKKThousands 2025 2024Boardof Directors and Audit Committee 1,453 1,310ExecutiveManagementWages,salaries and other remuneration 5,148 5,832Contributionplans and other social security costs, etc. 394 301Share-based payment, warrants - 1635,542 6,296Totalremuneration for Executive Management and Board of Directors 6,995 7,606The Executive Management have been granted warrants to subscribe for shares in the company, cf. note 4. CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.The Executive Management contracts are based on normal conditions.The board of directors and audit committee fee includes DKK 233k (2024: DKK 78k) to board member for extraordinary work during the transaction and divestment of SKAKO Concrete activities and the sale of Vibration activities.4. Share-based payment, warrantsAccounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.In 2021, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 150,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.In 2024, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 30,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.2021 warrants 2024 warrantsGranted Strike priceExerciseGranted Strike priceExercise(all)period starts(all)period startsWarrants granted 150,000 55,60 April 2024 30,000 67.9 July 2028Executive management40,00030,000- hereof forfeited(40.000)(30,000)Total executive management - -Other employees10,000-- Hereof forfeited(10,000)Total other employees - -Number of warrant entitlements - -The recognized fair value of warrants in the consolidated income statement amounts to DKK 0k (cost) (2024: DKK 163k, cost). Thecalculation of the fair value of warrants at the time of allocation is based on the following assumptions:Granted 22 March 2021Granted 12 July 2024Average price per share 55.6 67.9Annual hurdle rate 0% 0%Strike price per share 55.6 67.9Expected volatility* 33.5% 31.2%Expected dividends** 4.1% 5.0%Cost of equity 7.0% 8.5%Number of shares allocated 150,000 30,000Fair value per warrant, DKK 16.90 14.18Total fair value, DKK thousands 2,535 425* For the 2021 programme, the preceding 48 months have been used** The expected future dividend at the time of granting21. Related partiesGiven its share of ownership, Frederik2 ApS is considered to have a controlling interest.The company\u2019s related parties comprise the company\u2019s Executive Management, Board of Directors and these persons\u2019 related family members. Related parties also comprise companies in which the before-mentioned persons have controlling or common control. In addition, related parties comprise the subsidiaries cf. page 93 in which SKAKO A/S has controlling or significant influence.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__83-1": {
"value": "Remuneration to Executive Management and Board of DirectorsDKKThousands 2025 2024Boardof Directors and Audit Committee 1,453 1,310ExecutiveManagementWages,salaries and other remuneration 5,148 5,832Contributionplans and other social security costs, etc. 394 301Share-based payment, warrants - 1635,542 6,296Totalremuneration for Executive Management and Board of Directors 6,995 7,606The Executive Management have been granted warrants to subscribe for shares in the company, cf. note 4. CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.The Executive Management contracts are based on normal conditions.The board of directors and audit committee fee includes DKK 233k (2024: DKK 78k) to board member for extraordinary work during the transaction and divestment of SKAKO Concrete activities and the sale of Vibration activities.4. Share-based payment, warrantsAccounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.In 2021, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 150,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.In 2024, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 30,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.2021 warrants 2024 warrantsGranted Strike priceExerciseGranted Strike priceExercise(all)period starts(all)period startsWarrants granted 150,000 55,60 April 2024 30,000 67.9 July 2028Executive management40,00030,000- hereof forfeited(40.000)(30,000)Total executive management - -Other employees10,000-- Hereof forfeited(10,000)Total other employees - -Number of warrant entitlements - -The recognized fair value of warrants in the consolidated income statement amounts to DKK 0k (cost) (2024: DKK 163k, cost). Thecalculation of the fair value of warrants at the time of allocation is based on the following assumptions:Granted 22 March 2021Granted 12 July 2024Average price per share 55.6 67.9Annual hurdle rate 0% 0%Strike price per share 55.6 67.9Expected volatility* 33.5% 31.2%Expected dividends** 4.1% 5.0%Cost of equity 7.0% 8.5%Number of shares allocated 150,000 30,000Fair value per warrant, DKK 16.90 14.18Total fair value, DKK thousands 2,535 425* For the 2021 programme, the preceding 48 months have been used** The expected future dividend at the time of granting",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__88": {
"value": "4. Share-based payment, warrantsAccounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.In 2021, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 150,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.In 2024, the Executive Management and other key employees in the Group have been granted warrants to purchase a total of 30,000 shares in the company at a set price(strike price). The share-based programme has vesting conditions under which Management must stay employed for three years to receive the remuneration. The followingexercise period runs for two years.CFO Thomas Pedersen lost all his warrants when he left the company during 2025. CEO Lionel Girieud and chief financial officer Guy Biegle both waived the right to their warrants in connection with the divestment of SKAKO Vibration.2021 warrants 2024 warrantsGranted Strike priceExerciseGranted Strike priceExercise(all)period starts(all)period startsWarrants granted 150,000 55,60 April 2024 30,000 67.9 July 2028Executive management40,00030,000- hereof forfeited(40.000)(30,000)Total executive management - -Other employees10,000-- Hereof forfeited(10,000)Total other employees - -Number of warrant entitlements - -The recognized fair value of warrants in the consolidated income statement amounts to DKK 0k (cost) (2024: DKK 163k, cost). Thecalculation of the fair value of warrants at the time of allocation is based on the following assumptions:Granted 22 March 2021Granted 12 July 2024Average price per share 55.6 67.9Annual hurdle rate 0% 0%Strike price per share 55.6 67.9Expected volatility* 33.5% 31.2%Expected dividends** 4.1% 5.0%Cost of equity 7.0% 8.5%Number of shares allocated 150,000 30,000Fair value per warrant, DKK 16.90 14.18Total fair value, DKK thousands 2,535 425* For the 2021 programme, the preceding 48 months have been used** The expected future dividend at the time of granting",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__91": {
"value": "Accounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__89": {
"value": "Accounting policyPlans classified as equity-settled warrants are measured at fair value at grant date and are recognized in the income statement as staff costs in the period inwhich the final entitlement to the warrants is attained (the vesting period), as well as an inflow directly in equity.In connection with initial recognition of warrants, an estimate is made of the number of warrants to which Group Executive Management and key staff areexpected to become entitled. Subsequent adjustment is made for changes in the estimate of the number of warrant entitlements, so the total recognition isbased on the actual number of warrant entitlements.The fair value of the warrants allocated is estimated by means of the Monte Carlo model. The calculation takes into account the terms and conditions underwhich the share warrants are allocated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__92": {
"value": "5. Fee to parent company auditors appointed at the annual general meetingIn addition to the statutory audit, PwC, the Group auditors appointed at the Annual General Meeting, provides other assurance engagements and other consultancy services to the Group.DKKThousands 2025 2024PwCStatutoryaudit 424 1,011Otherassurance engagements - 160Taxand indirect taxes consultancy 331 190Otherservices 561 1761,316 1,537Otheraudit firmsStatutoryaudit 32 298Otherassurance engagements 145 52Taxand indirect taxes consultancy 12 303Otherservices - 453189 1,107A few Group enterprises are not audited by the Parent\u2019s appointed auditors (PwC) or the auditors\u2019 foreign affiliates.The fee for non-audit services delivered by PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab to the Group amounts to DKK 0.7m (2024: DKK 0.4m) and consists of tax, VAT and accounting advisory.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__98": {
"value": "6. Net financial itemsAccounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.DKKThousands 2025 2024Intereston cash and bank deposits 1,495 1,318Financialincome from financial assets not measured at fair value in the income statement 1,495 1,318Foreignexchange gains, net - -Financialincome 1,495 1,318Intereston bank debt (1,981) (1,765)Intereston lease debt (18) (26)Financial expenses on financial liabilities not measured at fair value in the income statement (1,999) (1,791)Foreignexchange losses, net (228) (43)Otherfinancial expenses (2,020) (1,113)Financialexpenses (4,247) (2,947)Netfinancial items (2,752) (1,629)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__97": {
"value": "6. Net financial itemsAccounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.DKKThousands 2025 2024Intereston cash and bank deposits 1,495 1,318Financialincome from financial assets not measured at fair value in the income statement 1,495 1,318Foreignexchange gains, net - -Financialincome 1,495 1,318Intereston bank debt (1,981) (1,765)Intereston lease debt (18) (26)Financial expenses on financial liabilities not measured at fair value in the income statement (1,999) (1,791)Foreignexchange losses, net (228) (43)Otherfinancial expenses (2,020) (1,113)Financialexpenses (4,247) (2,947)Netfinancial items (2,752) (1,629)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__96": {
"value": "6. Net financial itemsAccounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.DKKThousands 2025 2024Intereston cash and bank deposits 1,495 1,318Financialincome from financial assets not measured at fair value in the income statement 1,495 1,318Foreignexchange gains, net - -Financialincome 1,495 1,318Intereston bank debt (1,981) (1,765)Intereston lease debt (18) (26)Financial expenses on financial liabilities not measured at fair value in the income statement (1,999) (1,791)Foreignexchange losses, net (228) (43)Otherfinancial expenses (2,020) (1,113)Financialexpenses (4,247) (2,947)Netfinancial items (2,752) (1,629)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__95": {
"value": "6. Net financial itemsAccounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.DKKThousands 2025 2024Intereston cash and bank deposits 1,495 1,318Financialincome from financial assets not measured at fair value in the income statement 1,495 1,318Foreignexchange gains, net - -Financialincome 1,495 1,318Intereston bank debt (1,981) (1,765)Intereston lease debt (18) (26)Financial expenses on financial liabilities not measured at fair value in the income statement (1,999) (1,791)Foreignexchange losses, net (228) (43)Otherfinancial expenses (2,020) (1,113)Financialexpenses (4,247) (2,947)Netfinancial items (2,752) (1,629)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__94": {
"value": "6. Net financial itemsAccounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.DKKThousands 2025 2024Intereston cash and bank deposits 1,495 1,318Financialincome from financial assets not measured at fair value in the income statement 1,495 1,318Foreignexchange gains, net - -Financialincome 1,495 1,318Intereston bank debt (1,981) (1,765)Intereston lease debt (18) (26)Financial expenses on financial liabilities not measured at fair value in the income statement (1,999) (1,791)Foreignexchange losses, net (228) (43)Otherfinancial expenses (2,020) (1,113)Financialexpenses (4,247) (2,947)Netfinancial items (2,752) (1,629)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__93": {
"value": "6. Net financial itemsAccounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.DKKThousands 2025 2024Intereston cash and bank deposits 1,495 1,318Financialincome from financial assets not measured at fair value in the income statement 1,495 1,318Foreignexchange gains, net - -Financialincome 1,495 1,318Intereston bank debt (1,981) (1,765)Intereston lease debt (18) (26)Financial expenses on financial liabilities not measured at fair value in the income statement (1,999) (1,791)Foreignexchange losses, net (228) (43)Otherfinancial expenses (2,020) (1,113)Financialexpenses (4,247) (2,947)Netfinancial items (2,752) (1,629)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__101": {
"value": "Accounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__100": {
"value": "Accounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__99": {
"value": "Accounting policyNet financial items mainly consist of interest income and interest expenses and also include interest on lease debt as well as realized and unrealized foreign exchange gains and losses. Interest income and interest expenses are accrued based on the principal amount and the effective interest rate.The effective interest rate is the discount rate used for discounting expected future payments attaching to the financial asset or financial liability in order for amoritized cost to match the carrying amount of such asset or liability.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__102": {
"value": "7. Tax on profit for the yearAccounting policyTax for the year comprises current tax and changes in deferred tax and is recognized in the Income Statement with the share attributable to the profit for theyear, and in the other comprehensive income with the share attributable to items recognized in other comprehensive income. Exchange rate adjustments ofdeferred tax are included as part of the year\u2019s adjustments of deferred tax.Current tax comprises tax calculated on the basis of the expected taxable income for the year using the applicable tax rates for the financial year and anyadjustments of taxes for previous years.DKKThousands 2025 2024Currenttax on the profit for the year (541) 369Adjustmentof current tax, prior yearsChangein deferred tax (10,741) 1,439Taxfor the period, net income (11,282) 1,808Taxusing the Danish corporate tax rates (541) 369Effectof tax rates in foreign jurisdictionsTaxassets not previously capitalized 1,439Impairment of capitalized tax asset (10,741)Permanent and temporary differences and other items(11,282) 1,808",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__103": {
"value": "Accounting policyTax for the year comprises current tax and changes in deferred tax and is recognized in the Income Statement with the share attributable to the profit for theyear, and in the other comprehensive income with the share attributable to items recognized in other comprehensive income. Exchange rate adjustments ofdeferred tax are included as part of the year\u2019s adjustments of deferred tax.Current tax comprises tax calculated on the basis of the expected taxable income for the year using the applicable tax rates for the financial year and anyadjustments of taxes for previous years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__105": {
"value": "8. Discontinued activityAccounting policyDiscontinued activities are excluded from the result of continuing activities and presented separately as profit/loss from discontinued activities in the income statement.Compared figures are restated.Cashflow from discontinued activities is presented separately as net cash from discontinued activities in the cash flow statement and specified in this section. Comparedfigures are restated.The SKAKO Vibration activities were sold to FCDE as of 13 November, 2025.Analysis of income from the discontinued activities 2025 2024Revenue248,792 237,438Cost(227,797) (220,895)Other operating income or loss (gains from divestment after tax)125,291 (2,591)Financial income (900) 1,530Profit before tax from discontinued activities 145,386 15,482Income tax - -Profit after tax from discontinued activities 145,386 15,482The average number of employees in discontinued activities was 132 (2024: 132).Net cash flow from the discontinued activities 2025 2024Cash flow from operating activities 47,312 (5,482)Cash flow from investing activities 248,692 19,434Cash flow from financing activities (44,856) 1,530Net cash flow from discontinued activities 251,148 15,482",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__104": {
"value": "8. Discontinued activityAccounting policyDiscontinued activities are excluded from the result of continuing activities and presented separately as profit/loss from discontinued activities in the income statement.Compared figures are restated.Cashflow from discontinued activities is presented separately as net cash from discontinued activities in the cash flow statement and specified in this section. Comparedfigures are restated.The SKAKO Vibration activities were sold to FCDE as of 13 November, 2025.Analysis of income from the discontinued activities 2025 2024Revenue248,792 237,438Cost(227,797) (220,895)Other operating income or loss (gains from divestment after tax)125,291 (2,591)Financial income (900) 1,530Profit before tax from discontinued activities 145,386 15,482Income tax - -Profit after tax from discontinued activities 145,386 15,482The average number of employees in discontinued activities was 132 (2024: 132).Net cash flow from the discontinued activities 2025 2024Cash flow from operating activities 47,312 (5,482)Cash flow from investing activities 248,692 19,434Cash flow from financing activities (44,856) 1,530Net cash flow from discontinued activities 251,148 15,482",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__109": {
"value": "Accounting policyDiscontinued activities are excluded from the result of continuing activities and presented separately as profit/loss from discontinued activities in the income statement.Compared figures are restated.Cashflow from discontinued activities is presented separately as net cash from discontinued activities in the cash flow statement and specified in this section. Comparedfigures are restated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__108": {
"value": "Accounting policyDiscontinued activities are excluded from the result of continuing activities and presented separately as profit/loss from discontinued activities in the income statement.Compared figures are restated.Cashflow from discontinued activities is presented separately as net cash from discontinued activities in the cash flow statement and specified in this section. Comparedfigures are restated.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__106-1": {
"value": "Cashflow from discontinued activities is presented separately as net cash from discontinued activities in the cash flow statement and specified in this section. Comparedfigures are restated.Cash flow statementThe cash flow statement is prepared according to the indirect method and reflectsthe consolidated net cash flow broken down into operating, investing and financingactivities.Cash flow from operating activities includes inflows from the year\u2019s operations adjusted for non-cash operating items, changes in working capital, financial income received and expenses paid, realized foreign currency translation gains and losses and income tax paid. Cash flow from investing activities includes the purchase, development, improvement or sale of intangible assets and property, plant and equipment.Cash flow from investing activities comprises cash flows from the purchase and sale of intangible, tangible and financial non-current assets.Cash flow from financing activities comprises cash flows from raising and repaying long-term debt, instalments on lease liabilities and bank overdraft.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__107-1": {
"value": "Net cash flow from the discontinued activities 2025 2024Cash flow from operating activities 47,312 (5,482)Cash flow from investing activities 248,692 19,434Cash flow from financing activities (44,856) 1,530Net cash flow from discontinued activities 251,148 15,48218. Adjustments, consolidated cash flow statementAdjustmentsDKKThousands 2025 2024Amortisation and depreciation 6,854 6,445Changein provisions (223) (316)Financialitems received and paid 2,752 2,990Gain from divestment of Vibration activities (before transaction costs) (136,870) -Other(161) -(127,648) 9,119Change in borrowings and short-term credit facilitiesDKKThousands 2025 2024Borrowings1 January 62,136 18,548Repayments(62,136) (6,847)Newborrowings - 50,435Currencyadjustments - -Borrowings31 December - 62,136Cash flow statementThe cash flow statement is prepared according to the indirect method and reflectsthe consolidated net cash flow broken down into operating, investing and financingactivities.Cash flow from operating activities includes inflows from the year\u2019s operations adjusted for non-cash operating items, changes in working capital, financial income received and expenses paid, realized foreign currency translation gains and losses and income tax paid. Cash flow from investing activities includes the purchase, development, improvement or sale of intangible assets and property, plant and equipment.Cash flow from investing activities comprises cash flows from the purchase and sale of intangible, tangible and financial non-current assets.Cash flow from financing activities comprises cash flows from raising and repaying long-term debt, instalments on lease liabilities and bank overdraft.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__110": {
"value": "9. Earnings per share (EPS)Accounting policyEarnings per share (EPS) and diluted earnings per share (EPS, diluted) are measured according to IAS 33. Non-diluted earnings per share are calculated as the profit for the year divided by the total average number of shares outstanding during the year (shares issued adjusted for treasury shares).Diluted earnings per share are calculated as the profit for the year divided by the average number of shares outstanding less share options in-the-money (sharesissued adjusted for treasury shares).DKKThousands 2025 2024EarningsProfitfor the year 125,678 11,009Numberof shares, averageNumberof shares issued 3,152,496 3,152,496Adjustmentfor treasury share (22,567) (22,567)Averagenumber of shares 3,129,929 3,129,929Earningsper share (EPS) 40.15 3.51Earningsper share, diluted 40.15 3.49Earnings per share continuing activities (EPS), DKK (6.30) (1.43)Diluted earnings per share continuing activities (EPS), DKK (6.30) (1.43)As of 31 December 2025, SKAKO\u2019s nominal share capital was 31,524,960 DKK divided into 3,152,496 shares of 10 DKK each. All shares are of the same class and carry one vote each.Treasury shares represents 0.72% of number of shares issued.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__111": {
"value": "Accounting policyEarnings per share (EPS) and diluted earnings per share (EPS, diluted) are measured according to IAS 33. Non-diluted earnings per share are calculated as the profit for the year divided by the total average number of shares outstanding during the year (shares issued adjusted for treasury shares).Diluted earnings per share are calculated as the profit for the year divided by the average number of shares outstanding less share options in-the-money (sharesissued adjusted for treasury shares).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__117": {
"value": "10. Intangible assetsAccounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.Development projects for which the technical rate of utilization, sufficientresources and a potential future market or application in the Group can bedemonstrated and which are intended to be manufactured, marketed orused are recognized as completed development projects. This requires thatthe cost can be determined, and it is sufficiently certain that the futureearnings or the net selling price will cover production, sales andadministrative costs plus the development costs. Other development costsare recognized in the income statement when the costs are incurred.Development costs consist of salaries and other costs that are directlyattributable to development activities.Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 yearsSignificant estimate by ManagementImpairment testing is carried out annually on preparation of the annual report or on indication of impairment in which discounted values of future cash flowsare compared with carrying amounts. The calculations use cash flow projections based on financial budgets approved by Management covering a five-yearperiod.Cash flows beyond the five-year period are extrapolated using growth rates estimated by Management.DKK ThousandsIntangible assets DevelopmentGoodwillSoftware Totalunder developmentProjectsCostat 1 January 2025 22,295 672 1,490 5,510 29,967Foreignexchange adjustments - - - - -Investments- - - - -Disposals(22,295) (672) (1,490) (5,510) (29,967)Transferredbetween categories - - - - -Costat 31 December 2025 - - - - -Amortisationand impairment - - 738 3,425 4,1631January 2025Foreignexchange adjustment - - - - -Disposals- - (953) (3,937) (4,890)Amortisation- - 215 512 727Amortisationand impairment - - - - -31December 2025Carryingamount 31 December 2025 - - - - -DKK ThousandsIntangible assets DevelopmentGoodwillSoftware Totalunder developmentprojectsCostat 1 January 2024 22,295 1,615 1,472 4,936 30,318Foreignexchange adjustments - 4 3 3 10Investments- - 15 195 210Disposals- - - - -Transferredbetween categories - (947) - 376 (571)Costat 31 December 2024 22,295 672 1,490 5,510 29,967Amortisationand impairment 1- - 574 2,940 3,514January2024Foreignexchange adjustment - - 2 3 5Disposals- - - - -Amortisation- - 162 482 644Amortisationand impairment 31- - 738 3,425 4,163December2024Carryingamount 31 December 2024 22,295 672 752 2,085 25,804DKKThousands2025 2024Depreciationis included in the items:Production costs - -Distributioncosts - -Administrativecosts - -Discontinued activities 727 644727 644Impairment test of goodwill:The carrying amount of goodwill related to SKAKO Dartek is DKK 0 (2024: DKK 22,295). The impairment test below applies to 2024 figures alone.Key assumptionsThe recoverable amount determined in the impairment test is based on a value-in-usecalculation. To determine the value-in-use, management is required to estimate thepresent value of the future free net cash flow based on budgets and strategy for thecoming five years as well as projections for the terminal period. Significant parameters inthe estimate of the present value are discount rate, revenue growth, EBIT margin,expected investments and growth expectations for the terminal period.The discount rate is determined to reflect the risks. The discount rate applied is theweighted average cost of capital (WACC) and reflects the latest market assumptions forthe cost of equity and the cost of debt. The discount rate used amounts to 10.0% beforetax and estimates for future revenue growth (2024: 10.0% before tax). The uncertaintiesassociated with these expectations are reflected in the cash flow.The expected annual growth rate and the expected margins in the budget period arebased on historical experience and the assumptions about expected marketdevelopments. The long-term growth rate for the terminal period is based on theexpected growth in the world economy, specifically for the industries. The valuationmethod is based on annual revenue growth of 2% in 2025 to 2030 as well as in theterminal period (2024: 2%). Investments reflect both maintenance and expectations oforganic growth.Over the next five years, the EBIT margin is expected at stable at the current level around 10% (2024: 10%).Sensitivity analysisBased on current assumptions we see no impairment indications, and our keyassumptions are not sensitive to reasonable changes to an extent that will result inan impairment loss neither individually or in combination. For example, a lowering ofperpetual growth to zero and increasing the discount rate by two percentage pointswill not lead to impairment. Similarly, a decrease in EBIT by 20% in combination withan increase in investments as a percentage of revenue by 1 percentage points willnot lead to impairment.A sensitivity analysis has not been carried out, as negative changes in thefundamental assumption, which will result in impairment of goodwill, are consideredunlikely to become a reality.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__116": {
"value": "10. Intangible assetsAccounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.Development projects for which the technical rate of utilization, sufficientresources and a potential future market or application in the Group can bedemonstrated and which are intended to be manufactured, marketed orused are recognized as completed development projects. This requires thatthe cost can be determined, and it is sufficiently certain that the futureearnings or the net selling price will cover production, sales andadministrative costs plus the development costs. Other development costsare recognized in the income statement when the costs are incurred.Development costs consist of salaries and other costs that are directlyattributable to development activities.Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 yearsSignificant estimate by ManagementImpairment testing is carried out annually on preparation of the annual report or on indication of impairment in which discounted values of future cash flowsare compared with carrying amounts. The calculations use cash flow projections based on financial budgets approved by Management covering a five-yearperiod.Cash flows beyond the five-year period are extrapolated using growth rates estimated by Management.DKK ThousandsIntangible assets DevelopmentGoodwillSoftware Totalunder developmentProjectsCostat 1 January 2025 22,295 672 1,490 5,510 29,967Foreignexchange adjustments - - - - -Investments- - - - -Disposals(22,295) (672) (1,490) (5,510) (29,967)Transferredbetween categories - - - - -Costat 31 December 2025 - - - - -Amortisationand impairment - - 738 3,425 4,1631January 2025Foreignexchange adjustment - - - - -Disposals- - (953) (3,937) (4,890)Amortisation- - 215 512 727Amortisationand impairment - - - - -31December 2025Carryingamount 31 December 2025 - - - - -DKK ThousandsIntangible assets DevelopmentGoodwillSoftware Totalunder developmentprojectsCostat 1 January 2024 22,295 1,615 1,472 4,936 30,318Foreignexchange adjustments - 4 3 3 10Investments- - 15 195 210Disposals- - - - -Transferredbetween categories - (947) - 376 (571)Costat 31 December 2024 22,295 672 1,490 5,510 29,967Amortisationand impairment 1- - 574 2,940 3,514January2024Foreignexchange adjustment - - 2 3 5Disposals- - - - -Amortisation- - 162 482 644Amortisationand impairment 31- - 738 3,425 4,163December2024Carryingamount 31 December 2024 22,295 672 752 2,085 25,804DKKThousands2025 2024Depreciationis included in the items:Production costs - -Distributioncosts - -Administrativecosts - -Discontinued activities 727 644727 644Impairment test of goodwill:The carrying amount of goodwill related to SKAKO Dartek is DKK 0 (2024: DKK 22,295). The impairment test below applies to 2024 figures alone.Key assumptionsThe recoverable amount determined in the impairment test is based on a value-in-usecalculation. To determine the value-in-use, management is required to estimate thepresent value of the future free net cash flow based on budgets and strategy for thecoming five years as well as projections for the terminal period. Significant parameters inthe estimate of the present value are discount rate, revenue growth, EBIT margin,expected investments and growth expectations for the terminal period.The discount rate is determined to reflect the risks. The discount rate applied is theweighted average cost of capital (WACC) and reflects the latest market assumptions forthe cost of equity and the cost of debt. The discount rate used amounts to 10.0% beforetax and estimates for future revenue growth (2024: 10.0% before tax). The uncertaintiesassociated with these expectations are reflected in the cash flow.The expected annual growth rate and the expected margins in the budget period arebased on historical experience and the assumptions about expected marketdevelopments. The long-term growth rate for the terminal period is based on theexpected growth in the world economy, specifically for the industries. The valuationmethod is based on annual revenue growth of 2% in 2025 to 2030 as well as in theterminal period (2024: 2%). Investments reflect both maintenance and expectations oforganic growth.Over the next five years, the EBIT margin is expected at stable at the current level around 10% (2024: 10%).Sensitivity analysisBased on current assumptions we see no impairment indications, and our keyassumptions are not sensitive to reasonable changes to an extent that will result inan impairment loss neither individually or in combination. For example, a lowering ofperpetual growth to zero and increasing the discount rate by two percentage pointswill not lead to impairment. Similarly, a decrease in EBIT by 20% in combination withan increase in investments as a percentage of revenue by 1 percentage points willnot lead to impairment.A sensitivity analysis has not been carried out, as negative changes in thefundamental assumption, which will result in impairment of goodwill, are consideredunlikely to become a reality.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__114": {
"value": "10. Intangible assetsAccounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.Development projects for which the technical rate of utilization, sufficientresources and a potential future market or application in the Group can bedemonstrated and which are intended to be manufactured, marketed orused are recognized as completed development projects. This requires thatthe cost can be determined, and it is sufficiently certain that the futureearnings or the net selling price will cover production, sales andadministrative costs plus the development costs. Other development costsare recognized in the income statement when the costs are incurred.Development costs consist of salaries and other costs that are directlyattributable to development activities.Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 yearsSignificant estimate by ManagementImpairment testing is carried out annually on preparation of the annual report or on indication of impairment in which discounted values of future cash flowsare compared with carrying amounts. The calculations use cash flow projections based on financial budgets approved by Management covering a five-yearperiod.Cash flows beyond the five-year period are extrapolated using growth rates estimated by Management.DKK ThousandsIntangible assets DevelopmentGoodwillSoftware Totalunder developmentProjectsCostat 1 January 2025 22,295 672 1,490 5,510 29,967Foreignexchange adjustments - - - - -Investments- - - - -Disposals(22,295) (672) (1,490) (5,510) (29,967)Transferredbetween categories - - - - -Costat 31 December 2025 - - - - -Amortisationand impairment - - 738 3,425 4,1631January 2025Foreignexchange adjustment - - - - -Disposals- - (953) (3,937) (4,890)Amortisation- - 215 512 727Amortisationand impairment - - - - -31December 2025Carryingamount 31 December 2025 - - - - -DKK ThousandsIntangible assets DevelopmentGoodwillSoftware Totalunder developmentprojectsCostat 1 January 2024 22,295 1,615 1,472 4,936 30,318Foreignexchange adjustments - 4 3 3 10Investments- - 15 195 210Disposals- - - - -Transferredbetween categories - (947) - 376 (571)Costat 31 December 2024 22,295 672 1,490 5,510 29,967Amortisationand impairment 1- - 574 2,940 3,514January2024Foreignexchange adjustment - - 2 3 5Disposals- - - - -Amortisation- - 162 482 644Amortisationand impairment 31- - 738 3,425 4,163December2024Carryingamount 31 December 2024 22,295 672 752 2,085 25,804DKKThousands2025 2024Depreciationis included in the items:Production costs - -Distributioncosts - -Administrativecosts - -Discontinued activities 727 644727 644Impairment test of goodwill:The carrying amount of goodwill related to SKAKO Dartek is DKK 0 (2024: DKK 22,295). The impairment test below applies to 2024 figures alone.Key assumptionsThe recoverable amount determined in the impairment test is based on a value-in-usecalculation. To determine the value-in-use, management is required to estimate thepresent value of the future free net cash flow based on budgets and strategy for thecoming five years as well as projections for the terminal period. Significant parameters inthe estimate of the present value are discount rate, revenue growth, EBIT margin,expected investments and growth expectations for the terminal period.The discount rate is determined to reflect the risks. The discount rate applied is theweighted average cost of capital (WACC) and reflects the latest market assumptions forthe cost of equity and the cost of debt. The discount rate used amounts to 10.0% beforetax and estimates for future revenue growth (2024: 10.0% before tax). The uncertaintiesassociated with these expectations are reflected in the cash flow.The expected annual growth rate and the expected margins in the budget period arebased on historical experience and the assumptions about expected marketdevelopments. The long-term growth rate for the terminal period is based on theexpected growth in the world economy, specifically for the industries. The valuationmethod is based on annual revenue growth of 2% in 2025 to 2030 as well as in theterminal period (2024: 2%). Investments reflect both maintenance and expectations oforganic growth.Over the next five years, the EBIT margin is expected at stable at the current level around 10% (2024: 10%).Sensitivity analysisBased on current assumptions we see no impairment indications, and our keyassumptions are not sensitive to reasonable changes to an extent that will result inan impairment loss neither individually or in combination. For example, a lowering ofperpetual growth to zero and increasing the discount rate by two percentage pointswill not lead to impairment. Similarly, a decrease in EBIT by 20% in combination withan increase in investments as a percentage of revenue by 1 percentage points willnot lead to impairment.A sensitivity analysis has not been carried out, as negative changes in thefundamental assumption, which will result in impairment of goodwill, are consideredunlikely to become a reality.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__122": {
"value": "Accounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.Development projects for which the technical rate of utilization, sufficientresources and a potential future market or application in the Group can bedemonstrated and which are intended to be manufactured, marketed orused are recognized as completed development projects. This requires thatthe cost can be determined, and it is sufficiently certain that the futureearnings or the net selling price will cover production, sales andadministrative costs plus the development costs. Other development costsare recognized in the income statement when the costs are incurred.Development costs consist of salaries and other costs that are directlyattributable to development activities.Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 years",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__121": {
"value": "Accounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__120": {
"value": "Accounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__119": {
"value": "Accounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__115": {
"value": "Accounting policyOn initial recognition, goodwill is recognized and measured as thedifference between the purchase price \u2013 including the value of non-controlling interests in the acquired enterprise and the fair value of anyexisting investment in the acquired enterprise \u2013 and the fair values of theacquired assets, liabilities and contingent liabilities. Please refer toAccounting policies in Note 24.On recognition, goodwill is allocated to corporate activities that generateindependent payments (cash generating units). The definition of a cash-generating unit is in line with the Group\u2019s managerial structure as well asthe internal financial management reporting.SKAKO goodwill relates to SKAKO Dartek and goodwill is monitored as inprevious years. Impairment test of goodwill are based on calculated capitalvalue of the single unit, based on five-year business plans as well as acalculated terminal value that compared with carrying amount of thetested assets.The main assumptions of the business plans of the individual CGUs arelinked to SKAKO\u2019s expected growth and earnings over a number of years,and the applied gross profit margins and costs are based on management'sexpectations.Intangible assets with a finite useful life are measured at cost lessaccumulated amortization and impairment losses. Goodwill is notamortized but is tested for impairment at least once a year. If therecoverable amount of a cash-generating unit is lower than the carryingamounts of property, plant and equipment and intangible assets includinggoodwill, attributable to the particular cash generating unit, the particularassets will be written down.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__123": {
"value": "Development projects for which the technical rate of utilization, sufficientresources and a potential future market or application in the Group can bedemonstrated and which are intended to be manufactured, marketed orused are recognized as completed development projects. This requires thatthe cost can be determined, and it is sufficiently certain that the futureearnings or the net selling price will cover production, sales andadministrative costs plus the development costs. Other development costsare recognized in the income statement when the costs are incurred.Development costs consist of salaries and other costs that are directlyattributable to development activities.Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 years",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__118-1": {
"value": "Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 yearsAccounting policyLand and buildings, plant and machinery and other facilities, operating equipment and tools and equipment are measured at cost less accumulated depreciation and impairment losses.Depreciation is charged on a straight-line basis over the estimated useful life of the assets until they reach the estimated residual value. Estimated useful life is as follows:\u2022 Buildings, 10-40 years\u2022 Plant and machinery, 3-10 years\u2022 Operating equipment and other tools and equipment, 3-10 years\u2022 Leasehold improvements, 3-10 years\u2022 Land not depreciatedNewly acquired assets are depreciated from the time they are available for use.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__113-1": {
"value": "Amortization of completed development projects is charged on a straight-line basis during their estimated useful life. Development projects arewritten down for impairment to recoverable amount, if lower. Developmentprojects in progress are tested for impairment once a year.The amortization profile is systematically based on the expected useful lifeof the assets, taking into account the remaining agreement period andconsumption (unit of production method) at the time of implementation.The basis of amortization is reduced by impairment, if any.Amortization takes place systematically over the estimated useful life of theassets which is as follows:\u2022 Development costs, 2-10 years\u2022 Software systems, 2-10 years\u2022 Other intangible assets, 3-5 yearsDKK ThousandsTangible assetsPlant & Operating equipment, Leasehold Land & buildingsin course ofTotalmachineryfixtures and fittingsimprovementsconstructionCost1 January 2025 7,109 6,488 12,894 3,880 246 30,617Foreignexchange adjustments - - - - - -Investments- - - - - -Disposals(7,109) (6,488) (12,894) (3,880) (246) (30,617)Transferred between categories - - - - - -Costat 31 December 2025 - - - - - -Depreciationand impairment 2,387 4,949 8,589 1,260 - 17,1851January 2025Foreignexchange adjustments - - - - - -Disposals(2,790) (5,283) (9,065) (2,687) - (19,825)Depreciation403 334 476 1,427 - 2,640Depreciation and impairment - - - - - -31December 2025Carryingamount 31 December 2025 - - - - - -DKK ThousandsTangible assetsPlant & Operating equipment, Leasehold Land & buildingsin course ofTotalmachineryfixtures and fittingsimprovementsconstructionCost1 January 2024 6,189 5,989 9,712 3,309 74 25,273Foreignexchange adjustments 18 15 (29) - - 3Investments903 631 3,422 - 172 5,128Disposals- (147) (211) - - (358)Transferred between categories - - - 571 - 571Cost31 December 2024 7,109 6,488 12,894 3,880 246 30,617Depreciationand impairment 1 January 2,016 4,821 8,039 882 - 15,7582024Foreignexchange adjustments 13 11 (91) - - (67)Disposals- (147) (211) - - (358)Amortization358 264 852 378 - 1,852Depreciationand impairment 31 2,387 4,949 8,589 1,260 - 17,185December2024Carryingamount 31 December 20244,722 1,539 4,304 2,620 246 13,432DKKThousands 2025 2024Depreciationis included in the items:Production costs - -Distributioncosts - -Administrative costs 1,246 438Discontinued activities 1,394 1,4142,640 1,852",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__124": {
"value": "11. Tangible assetsAccounting policyLand and buildings, plant and machinery and other facilities, operating equipment and tools and equipment are measured at cost less accumulated depreciation and impairment losses.Depreciation is charged on a straight-line basis over the estimated useful life of the assets until they reach the estimated residual value. Estimated useful life is as follows:\u2022 Buildings, 10-40 years\u2022 Plant and machinery, 3-10 years\u2022 Operating equipment and other tools and equipment, 3-10 years\u2022 Leasehold improvements, 3-10 years\u2022 Land not depreciatedNewly acquired assets are depreciated from the time they are available for use.DKK ThousandsTangible assetsPlant & Operating equipment, Leasehold Land & buildingsin course ofTotalmachineryfixtures and fittingsimprovementsconstructionCost1 January 2025 7,109 6,488 12,894 3,880 246 30,617Foreignexchange adjustments - - - - - -Investments- - - - - -Disposals(7,109) (6,488) (12,894) (3,880) (246) (30,617)Transferred between categories - - - - - -Costat 31 December 2025 - - - - - -Depreciationand impairment 2,387 4,949 8,589 1,260 - 17,1851January 2025Foreignexchange adjustments - - - - - -Disposals(2,790) (5,283) (9,065) (2,687) - (19,825)Depreciation403 334 476 1,427 - 2,640Depreciation and impairment - - - - - -31December 2025Carryingamount 31 December 2025 - - - - - -DKK ThousandsTangible assetsPlant & Operating equipment, Leasehold Land & buildingsin course ofTotalmachineryfixtures and fittingsimprovementsconstructionCost1 January 2024 6,189 5,989 9,712 3,309 74 25,273Foreignexchange adjustments 18 15 (29) - - 3Investments903 631 3,422 - 172 5,128Disposals- (147) (211) - - (358)Transferred between categories - - - 571 - 571Cost31 December 2024 7,109 6,488 12,894 3,880 246 30,617Depreciationand impairment 1 January 2,016 4,821 8,039 882 - 15,7582024Foreignexchange adjustments 13 11 (91) - - (67)Disposals- (147) (211) - - (358)Amortization358 264 852 378 - 1,852Depreciationand impairment 31 2,387 4,949 8,589 1,260 - 17,185December2024Carryingamount 31 December 20244,722 1,539 4,304 2,620 246 13,432DKKThousands 2025 2024Depreciationis included in the items:Production costs - -Distributioncosts - -Administrative costs 1,246 438Discontinued activities 1,394 1,4142,640 1,852",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__128": {
"value": "Accounting policyLand and buildings, plant and machinery and other facilities, operating equipment and tools and equipment are measured at cost less accumulated depreciation and impairment losses.Depreciation is charged on a straight-line basis over the estimated useful life of the assets until they reach the estimated residual value. Estimated useful life is as follows:\u2022 Buildings, 10-40 years\u2022 Plant and machinery, 3-10 years\u2022 Operating equipment and other tools and equipment, 3-10 years\u2022 Leasehold improvements, 3-10 years\u2022 Land not depreciatedNewly acquired assets are depreciated from the time they are available for use.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__129": {
"value": "12. Leases \u2013 right-of-use assetsAccounting policyAssets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value ofthe following lease payments:\u2022 Fixed payments, less any lease incentives receivable.\u2022 Variable lease payment that are based on an index or a rate, initially measured using the index or rate as the commencement date.\u2022 Amounts expected to be payable by the Group under residual value guarantees.\u2022 The exercise price of a purchase option if the Group is reasonably certain to exercise that option.\u2022 Payments of penalties for terminating the lease if the lease term reflects the Group exercising that option.The lease payments are discounted using the interest rate for implicit in the lease. If that rate cannot be readily determined, which is generally the case forleases in the Group., the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary toobtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constantperiodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of lease liability.\u2022 Any lease payments made at or before the commencement date less any lease incentives received.\u2022 Any initial direct cost and restoration cost.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. While the Group revalues itsland and buildings that are presented within property, plant and equipment, it has chosen not to do so for the right-of-use buildings held by the Group.Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognized on a straight-line basis as an expense inprofit or loss. Short-term leases are leased with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furniture.DKK ThousandsLeaseassets Rental of premises Equipment Company cars TotalCosts1 January 2025 14,638 500 9,284 24,422Additions- - 51 51Disposals(14,638) (500) (9,335) (24,473)Reclassification- - - -Exchangerate adjustment - - - -Costs31 December 2025 - - - -Depreciationand impairment loss 1 January 2025 6,543 238 4,925 11,706Depreciation1,894 59 1,534 3,487Depreciationreversed on disposals (8,437) (297) (6,459) (15,193)Exchangerate adjustment - - - -Depreciationand impairment loss 31 December 2025 - - - -Carryingamount 31 December 2025 - - - -DKK ThousandsLeaseassets Rental of premises Equipment Company cars TotalCosts1 January 2024 9,312 498 7,499 17,309Additions5,326 - 3,305 8,631Transferredbetween categories - - (1,536) (1,536)Disposals- - - -Exchangerate adjustment - 2 16 18Costs31 December 2024 14,638 500 9,284 24,422Depreciationand impairment loss 1 January 20244,379 171 4,734 9,284Depreciation2,164 67 1,718 3,949Depreciationreversed on disposals - - (1,536) (1,536)Exchangerate adjustment - 1 9 10Depreciationand impairment loss 31 December 2024 6,543 239 4,925 11,707Carryingamount 31 December 2024 8,095 261 4,359 12,715Leaseliabilities \u2013 DKK Thousands2025 2024Lease liabilities are recognized in the balance sheet as follows:Non-current liabilities - 9,772Currentliabilities - 2,917Totallease liabilities - 12,689Recognizedin the profit and loss statement:Interest expensesrelated to lease liabilities 18 438Expenserelating to short-term leases (included in cost of goods sold and administrative expenses) 403 2,051Expenserelating to leases of low-value assets that are not shown above as short-term leases - 7Expense relation to variable lease payments not included in lease liabilities - -Cashflow from leasing \u2013 DKK Thousands2025 2024Interests(18) (438)Liabilitiespayment (403) (2,051)Adjustmentsin total according to leases (421) (2,488)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__130": {
"value": "Accounting policyAssets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value ofthe following lease payments:\u2022 Fixed payments, less any lease incentives receivable.\u2022 Variable lease payment that are based on an index or a rate, initially measured using the index or rate as the commencement date.\u2022 Amounts expected to be payable by the Group under residual value guarantees.\u2022 The exercise price of a purchase option if the Group is reasonably certain to exercise that option.\u2022 Payments of penalties for terminating the lease if the lease term reflects the Group exercising that option.The lease payments are discounted using the interest rate for implicit in the lease. If that rate cannot be readily determined, which is generally the case forleases in the Group., the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary toobtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constantperiodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following:\u2022 The amount of the initial measurement of lease liability.\u2022 Any lease payments made at or before the commencement date less any lease incentives received.\u2022 Any initial direct cost and restoration cost.Right-of-use assets are generally depreciated over the shorter of the asset\u2019s useful life and the lease term on a straight-line basis. While the Group revalues itsland and buildings that are presented within property, plant and equipment, it has chosen not to do so for the right-of-use buildings held by the Group.Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognized on a straight-line basis as an expense inprofit or loss. Short-term leases are leased with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furniture",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__131": {
"value": "13. Deferred taxAccounting policyDeferred tax is calculated using the balance sheet liability method on temporary differences between the carrying amounts for financial reporting purposesand the amounts used for taxation purposes. Deferred tax is calculated based on the applicable tax rates for the individual financial years. The effect ofchanges in the tax rates is stated in the income statement unless they are items previously entered in the statement of other comprehensive income.A deferred tax provision is made to cover re-taxation of losses in foreign enterprises if shares in the enterprises concerned are likely to be sold and to coverexpected additional future tax liabilities related to financial year or previous years. No deferred tax liabilities regarding investments in subsidiaries arerecognized if the shares are unlikely to be sold in the short term.The tax value of losses that are expected with adequate certainty to be available for utilization against future taxable income in the same legal tax unit and jurisdiction is included in the measurement of deferred tax.SKAKO A/S is jointly taxed with all Danish subsidiaries, SKAKO A/S being the administrator of the Danish joint taxation.All the Danish subsidiaries provide for the Danish tax based on the current rules with full distribution. Recognition of deferred tax assets and tax liabilities ismade in the individual Danish enterprises based on the principles described above. The jointly taxed Danish enterprises are included in the Danish tax payable onaccount scheme.If companies in the Group have deferred tax liabilities, they are valued independently of the time when the tax, if any, becomes payable.Significant estimate by ManagementDeferred tax assets, including the tax value of tax losses allowed for carry forward, are recognized in the balance sheet at the estimated realisable value ofsuch assets, either by a set-off against a deferred tax liability or by a net asset to be set off against future positive taxable income. At the balance sheet date,an assessment is made as to whether it is probable that sufficient taxable income will be available in the future against which the deferred tax asset can beutilized. Deferred tax on temporary differences between the carrying amounts and the tax values of investments in subsidiaries is recognized unless the Parent is able to control the time of realization of such deferred tax, and it is probable that such deferred tax will not be realized as current tax in the foreseeablefuture. Deferred tax is recognized in respect of eliminations of intra-Group profits and losses.DKKThousands 2025 2024Deferred tax recognized in the balance sheet:Deferredtax assets - 10,107Deferredtax, net 31 December - 10,107Deferredtax, net 1 January 10,107 9,891Foreigncurrency translation adjustments - -Changesin deferred tax (10,107) 216Deferredtax, net 31 December - 10,107Deferredtax:Intangibleassets - (456)Property, plants and equipment - (77)Inventories- 939Provisions- -Tax losses- 10,107Otheritems - (406)- 10,107Deferred tax assets not recognized:Intangibleassets 31 -Property, plants and equipment 49 205Inventories- -Other items - 121Tax losses23,968 16,97624,048 17,302",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__132": {
"value": "Accounting policyDeferred tax is calculated using the balance sheet liability method on temporary differences between the carrying amounts for financial reporting purposesand the amounts used for taxation purposes. Deferred tax is calculated based on the applicable tax rates for the individual financial years. The effect ofchanges in the tax rates is stated in the income statement unless they are items previously entered in the statement of other comprehensive income.A deferred tax provision is made to cover re-taxation of losses in foreign enterprises if shares in the enterprises concerned are likely to be sold and to coverexpected additional future tax liabilities related to financial year or previous years. No deferred tax liabilities regarding investments in subsidiaries arerecognized if the shares are unlikely to be sold in the short term.The tax value of losses that are expected with adequate certainty to be available for utilization against future taxable income in the same legal tax unit and jurisdiction is included in the measurement of deferred tax.SKAKO A/S is jointly taxed with all Danish subsidiaries, SKAKO A/S being the administrator of the Danish joint taxation.All the Danish subsidiaries provide for the Danish tax based on the current rules with full distribution. Recognition of deferred tax assets and tax liabilities ismade in the individual Danish enterprises based on the principles described above. The jointly taxed Danish enterprises are included in the Danish tax payable onaccount scheme.If companies in the Group have deferred tax liabilities, they are valued independently of the time when the tax, if any, becomes payable.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__133": {
"value": "14. InventoryAccounting policyRaw materials, work-in-progress and goods for resale are measured at cost according to the FIFO principle (according to which the most recently purchaseditems are considered to be in stock) or at their net realizable value, whichever is lower.Group-manufactured products and work in progress are measured at the value of direct cost, direct payroll costs, consumables and a proportionate share ofindirect production costs (IPC), which are allocated on the basis of the normal capacity of the production facility. IPC include the proportionate share ofcapacity costs directly relating to Group-manufactured products and work in progress.Inventory\u2013 DKK Thousands 2025 2024Rawmaterials and consumables - 5,528Work-in-progress - 6,042Finishedgoods and goods for resale - 18,702Inventories net of write-downs at 31 December - 30,272Includedin Income Statement under production costs:Write-down of inventories for the year542-Write-down of inventories prior year-101,832Costs of goods sold during the yearWrite-downs for the year are shown net as breakdown into reversed write-downs.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__134": {
"value": "Accounting policyRaw materials, work-in-progress and goods for resale are measured at cost according to the FIFO principle (according to which the most recently purchaseditems are considered to be in stock) or at their net realizable value, whichever is lower.Group-manufactured products and work in progress are measured at the value of direct cost, direct payroll costs, consumables and a proportionate share ofindirect production costs (IPC), which are allocated on the basis of the normal capacity of the production facility. IPC include the proportionate share ofcapacity costs directly relating to Group-manufactured products and work in progress.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__137": {
"value": "16. Bank loans and credit facilitiesAccounting policyDebt to credit institutions is recognized at the date of borrowing at the proceeds received less transaction costs. For subsequent periods, financial liabilities aremeasured at amortized cost for the difference between proceeds and the nominal value to be recognized as a financial expense over the term of the loan.DKK ThousandsMore than 5Total2025 0-1 year 1-5 yearsWeighted averageyears amount effective interest rateCashand cash equivalents 13,371 - - 13,371 13,371 0.8%AssetsLiabilities- - - - - NANetdebt 13,371 - - 13,371 13,371 0.8%DKK Thousands2024 0-1 year 1-5 years TotalMore than 5CarryingWeighted averageYears amount effective interest rateCashand cash equivalents 24,839 - - 24,839 24,839 0.6%Assets24,839 - - 24,839 24,839 0.6%Leasedebt (2,917) (9,772) - (12,689) (12,689) 5.5%Otherdebt (2,290) - - (2,290) (2,290) 0.0%Debtto credit institutions - (2,074) - (2,074) (2,074) 1.0%Shortterm bank facilities (45,083) - - (45,083) (45,083) 5.0%Liabilities(50,290) (11,846) - (62,136) (62,136) 4.8%Netdebt (25,451) (11,846) - (37,297) (37,297) 4.3%Based on the Group\u2019s net debt at the end of the 2025 financial year, a rise of 1 percentage point in the general interest rate level will cause an increase in consolidated annual earnings after tax and equity of approx. DKK 134k (DKK -370k in 2024).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__139": {
"value": "Accounting policyDebt to credit institutions is recognized at the date of borrowing at the proceeds received less transaction costs. For subsequent periods, financial liabilities aremeasured at amortized cost for the difference between proceeds and the nominal value to be recognized as a financial expense over the term of the loan",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__138-1": {
"value": "DKK ThousandsMore than 5Total2025 0-1 year 1-5 yearsWeighted averageyears amount effective interest rateCashand cash equivalents 13,371 - - 13,371 13,371 0.8%AssetsLiabilities- - - - - NANetdebt 13,371 - - 13,371 13,371 0.8%DKK Thousands2024 0-1 year 1-5 years TotalMore than 5CarryingWeighted averageYears amount effective interest rateCashand cash equivalents 24,839 - - 24,839 24,839 0.6%Assets24,839 - - 24,839 24,839 0.6%Leasedebt (2,917) (9,772) - (12,689) (12,689) 5.5%Otherdebt (2,290) - - (2,290) (2,290) 0.0%Debtto credit institutions - (2,074) - (2,074) (2,074) 1.0%Shortterm bank facilities (45,083) - - (45,083) (45,083) 5.0%Liabilities(50,290) (11,846) - (62,136) (62,136) 4.8%Netdebt (25,451) (11,846) - (37,297) (37,297) 4.3%Based on the Group\u2019s net debt at the end of the 2025 financial year, a rise of 1 percentage point in the general interest rate level will cause an increase in consolidated annual earnings after tax and equity of approx. DKK 134k (DKK -370k in 2024).Liquidity riskThe Group aims at having sufficient cash resources to be able to take appropriate steps in case of unforeseen fluctuations in cash outflows.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__140": {
"value": "17. ProvisionsAccounting policyProvisions are recognized when the Group, due to an event occurring before or at the balance sheet date, has a legal or constructive obligation and it isprobable that financial benefits must be waived to settle the obligation. Provisions are measured according to Management\u2019s best estimate of the amountwhereby the obligation is expected to be settled.Provisions for warranty claims are estimated on a project-by-project basis based on historically realized cost related to claims in the past. The provision coversestimated own costs of completion, subsequent warranty supplies and unsettled claims from customers or subcontractors.Provisions regarding disputes and lawsuits are based on Management\u2019s assessment of the likely outcome settling the cases based on the information at handat the balance sheet date.Significant assessment by ManagementManagement assesses provisions and the likely outcome of pending and probable lawsuits, etc. on an on-going basis. The outcome depends on future events,which are uncertain by nature. In assessing the likely outcome of lawsuits, etc., Management bases its assessment on internal and external legal assistance andestablished precedents.Warranties and other provisions are measured on the basis of empirical information covering several years. Together with estimates by Management of futuretrends, this forms the basis for warranty provisions and other provisions. Long-term warranties and other provisions discounted to net present value takesplace based on the future cash flow and discount rate expected by Management.DKKThousands 2025Warranties Other provisions TotalProvisionsat 1 January 1,502 1,268 2,770Foreignexchange adjustments - - -Additions- - -Used- - -Reversals(1,502) (1,268) (2,770)Provisionsat 31 December - - -DKKThousands 2024Warranties Other provisions TotalProvisionsat 1 January 1,427 1,659 3,086Foreignexchange adjustments - 5 5Additions1,904 1,268 3,172Used(1,029) (1,664) (2,693)Reversals(800) - (800)Provisionsat 31 December 1,502 1,268 2,770Thematurity of provisions is specified as follows:Current liabilities1,277 0 1,277Non-current liabilities 225 1,268 1,4931,502 1,268 2,770Provisions for warranty covers a 1-3-year warranty period.Other provisions relate to provisions for disputes, etc. and are essentially expected to be applied within the next five years.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__141": {
"value": "Accounting policyProvisions are recognized when the Group, due to an event occurring before or at the balance sheet date, has a legal or constructive obligation and it isprobable that financial benefits must be waived to settle the obligation. Provisions are measured according to Management\u2019s best estimate of the amountwhereby the obligation is expected to be settled.Provisions for warranty claims are estimated on a project-by-project basis based on historically realized cost related to claims in the past. The provision coversestimated own costs of completion, subsequent warranty supplies and unsettled claims from customers or subcontractors.Provisions regarding disputes and lawsuits are based on Management\u2019s assessment of the likely outcome settling the cases based on the information at handat the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__156": {
"value": "19. Exchange rate, liquidity and credit risksAccounting policyTo measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days pastdue. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types ofcontracts. The Group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for thecontract assets.The expected loss rates are based on the payment profiles of sales over a period of 36 months before 31 December 2024 and the corresponding historicalcredit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomicfactors affecting the ability of the customers to settle the receivables.Trade receivables and contract assets are written down when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation ofrecovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure to make contractual payments for aperiod of longer than 120 days past due.Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amountspreviously written down are credited against the same line item.Other financial instruments are measured at amortized cost.Risk management activities in the SKAKO Group mainly focus on financial risks to which the Company is fairly likely to be exposed. In connection with the preparation of the Group\u2019s strategic, budgetary and annual plans, the Board of Directors considers the risks identified in these activities.Financial risksFinancial risk management concentrates on identifying risks in respect of exchange rates, credit and liquidity with a view to protecting the Group against potential losses and ensuring that Management\u2019s forecasts for the current year are only to a limited extent affected by changes or events in the surrounding world \u2013 be the changesin exchange rates or in interest rates. It is Group policy to exclusively hedge financial risks arising from our commercial activities and not to undertake any financial transactions of a speculative nature.Exchange rate risksAfter the sale of Vibration activities, SKAKO Group does no longer have material exchange rate risks.Below is a sensitivity analysis in respect of exchange rates, given a positive change of 5% in the currencies with the highest exposures. We do not consider a currency risk on EUR. The estimate has been provided on a non-hedged basis.2025: Potential impact on 2024: Potential impact onDKK ThousandsNet position Change in currencyP/L and Equity P/L and equityEUR423 0% - -USD- 10% - 260GBP- 5% - 445SEK- 5% - 29NOK- 5% - 3MAD- 5% - 937Liquidity riskThe Group aims at having sufficient cash resources to be able to take appropriate steps in case of unforeseen fluctuations in cash outflows. Credit risksAfter the sale of Vibration activities, SKAKO Group does no longer have material credit risks. Cash resources and short-term securities are placed in a reputable Danish bank and the credit risk is therefore considered to be very low.Trade receivables can be allocated as follows:DKKThousands2025 2024Europe- 41,813TheUSA - 903Africa- 23,111Other- 485- 66,312The Group has two types of financial assets that are subject to the expected credit loss model:\u2022 Trade receivables from contracts with customers\u2022 Contract assets from plant salesWhile cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. The loss allowance as at 31 December 2024 and 31 December 2025 was determined as follows for both trade receivables and contract assets:31 December 2025 \u2013 DKK ThousandsDue 31-120Not Due Due 0-30 daysDue 121-365 Due more thanTotaldays days 1 yearExpectedloss rate 0.0% 0.0% 0.0% 0.0% 0.0%Grosscarrying amount \u2013 trade receivables - - - - - -Grosscarrying amount \u2013 contract assets - - - - - -Lossallowance - - - - - -31December 2024 \u2013 DKK ThousandsDue 31-120 Due 121-365 Due more thanNot Due Due 0-30 daysTotaldays days 1 yearExpectedloss rate 0.6% 1.0% 1.5% 2.5% 57.0%Grosscarrying amount \u2013 trade receivables 49,190 5,794 4,464 4,306 7,243 70,997Grosscarrying amount \u2013 contract assets 36,429 - - - - 36,429Lossallowance 462 58 67 108 4,129 4,824The closing loss allowances for trade receivables and contract assets as at 31 December 2024 reconcile to the opening loss allowances as follows:DKK ThousandsContract assets Trade receivables2025 2024 2025 20241January \u2013 calculated under IFRS 9 139 139 4,685 4,377Increase in loan loss allowance recognized in profit or loss during - 139 - 4,685theyearReceivables written off during the year as uncollectible - - - -Unusedamount reversed (139) (139) (4,685) (4,377)At31 December - 139 - 4,685",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__149": {
"value": "19. Exchange rate, liquidity and credit risksAccounting policyTo measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days pastdue. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types ofcontracts. The Group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for thecontract assets.The expected loss rates are based on the payment profiles of sales over a period of 36 months before 31 December 2024 and the corresponding historicalcredit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomicfactors affecting the ability of the customers to settle the receivables.Trade receivables and contract assets are written down when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation ofrecovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure to make contractual payments for aperiod of longer than 120 days past due.Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amountspreviously written down are credited against the same line item.Other financial instruments are measured at amortized cost.Risk management activities in the SKAKO Group mainly focus on financial risks to which the Company is fairly likely to be exposed. In connection with the preparation of the Group\u2019s strategic, budgetary and annual plans, the Board of Directors considers the risks identified in these activities.Financial risksFinancial risk management concentrates on identifying risks in respect of exchange rates, credit and liquidity with a view to protecting the Group against potential losses and ensuring that Management\u2019s forecasts for the current year are only to a limited extent affected by changes or events in the surrounding world \u2013 be the changesin exchange rates or in interest rates. It is Group policy to exclusively hedge financial risks arising from our commercial activities and not to undertake any financial transactions of a speculative nature.Exchange rate risksAfter the sale of Vibration activities, SKAKO Group does no longer have material exchange rate risks.Below is a sensitivity analysis in respect of exchange rates, given a positive change of 5% in the currencies with the highest exposures. We do not consider a currency risk on EUR. The estimate has been provided on a non-hedged basis.2025: Potential impact on 2024: Potential impact onDKK ThousandsNet position Change in currencyP/L and Equity P/L and equityEUR423 0% - -USD- 10% - 260GBP- 5% - 445SEK- 5% - 29NOK- 5% - 3MAD- 5% - 937Liquidity riskThe Group aims at having sufficient cash resources to be able to take appropriate steps in case of unforeseen fluctuations in cash outflows. Credit risksAfter the sale of Vibration activities, SKAKO Group does no longer have material credit risks. Cash resources and short-term securities are placed in a reputable Danish bank and the credit risk is therefore considered to be very low.Trade receivables can be allocated as follows:DKKThousands2025 2024Europe- 41,813TheUSA - 903Africa- 23,111Other- 485- 66,312The Group has two types of financial assets that are subject to the expected credit loss model:\u2022 Trade receivables from contracts with customers\u2022 Contract assets from plant salesWhile cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. The loss allowance as at 31 December 2024 and 31 December 2025 was determined as follows for both trade receivables and contract assets:31 December 2025 \u2013 DKK ThousandsDue 31-120Not Due Due 0-30 daysDue 121-365 Due more thanTotaldays days 1 yearExpectedloss rate 0.0% 0.0% 0.0% 0.0% 0.0%Grosscarrying amount \u2013 trade receivables - - - - - -Grosscarrying amount \u2013 contract assets - - - - - -Lossallowance - - - - - -31December 2024 \u2013 DKK ThousandsDue 31-120 Due 121-365 Due more thanNot Due Due 0-30 daysTotaldays days 1 yearExpectedloss rate 0.6% 1.0% 1.5% 2.5% 57.0%Grosscarrying amount \u2013 trade receivables 49,190 5,794 4,464 4,306 7,243 70,997Grosscarrying amount \u2013 contract assets 36,429 - - - - 36,429Lossallowance 462 58 67 108 4,129 4,824The closing loss allowances for trade receivables and contract assets as at 31 December 2024 reconcile to the opening loss allowances as follows:DKK ThousandsContract assets Trade receivables2025 2024 2025 20241January \u2013 calculated under IFRS 9 139 139 4,685 4,377Increase in loan loss allowance recognized in profit or loss during - 139 - 4,685theyearReceivables written off during the year as uncollectible - - - -Unusedamount reversed (139) (139) (4,685) (4,377)At31 December - 139 - 4,685",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__146-1": {
"value": "Accounting policyTo measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days pastdue. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types ofcontracts. The Group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for thecontract assets.The expected loss rates are based on the payment profiles of sales over a period of 36 months before 31 December 2024 and the corresponding historicalcredit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomicfactors affecting the ability of the customers to settle the receivables.Trade receivables and contract assets are written down when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation ofrecovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure to make contractual payments for aperiod of longer than 120 days past due.Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amountspreviously written down are credited against the same line item19. Exchange rate, liquidity and credit risks.Other financial instruments are measured at amortized cost.Risk management activities in the SKAKO Group mainly focus on financial risks to which the Company is fairly likely to be exposed. In connection with the preparation of the Group\u2019s strategic, budgetary and annual plans, the Board of Directors considers the risks identified in these activities.Financial risksFinancial risk management concentrates on identifying risks in respect of exchange rates, credit and liquidity with a view to protecting the Group against potential losses and ensuring that Management\u2019s forecasts for the current year are only to a limited extent affected by changes or events in the surrounding world \u2013 be the changesin exchange rates or in interest rates. It is Group policy to exclusively hedge financial risks arising from our commercial activities and not to undertake any financial transactions of a speculative nature.Exchange rate risksAfter the sale of Vibration activities, SKAKO Group does no longer have material exchange rate risks.Below is a sensitivity analysis in respect of exchange rates, given a positive change of 5% in the currencies with the highest exposures. We do not consider a currency risk on EUR. The estimate has been provided on a non-hedged basis.2025: Potential impact on 2024: Potential impact onDKK ThousandsNet position Change in currencyP/L and Equity P/L and equityEUR423 0% - -USD- 10% - 260GBP- 5% - 445SEK- 5% - 29NOK- 5% - 3MAD- 5% - 937Liquidity riskThe Group aims at having sufficient cash resources to be able to take appropriate steps in case of unforeseen fluctuations in cash outflows. Credit risksAfter the sale of Vibration activities, SKAKO Group does no longer have material credit risks. Cash resources and short-term securities are placed in a reputable Danish bank and the credit risk is therefore considered to be very low.Trade receivables can be allocated as follows:DKKThousands2025 2024Europe- 41,813TheUSA - 903Africa- 23,111Other- 485- 66,312The Group has two types of financial assets that are subject to the expected credit loss model:\u2022 Trade receivables from contracts with customers\u2022 Contract assets from plant salesWhile cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. The loss allowance as at 31 December 2024 and 31 December 2025 was determined as follows for both trade receivables and contract assets:31 December 2025 \u2013 DKK ThousandsDue 31-120Not Due Due 0-30 daysDue 121-365 Due more thanTotaldays days 1 yearExpectedloss rate 0.0% 0.0% 0.0% 0.0% 0.0%Grosscarrying amount \u2013 trade receivables - - - - - -Grosscarrying amount \u2013 contract assets - - - - - -Lossallowance - - - - - -31December 2024 \u2013 DKK ThousandsDue 31-120 Due 121-365 Due more thanNot Due Due 0-30 daysTotaldays days 1 yearExpectedloss rate 0.6% 1.0% 1.5% 2.5% 57.0%Grosscarrying amount \u2013 trade receivables 49,190 5,794 4,464 4,306 7,243 70,997Grosscarrying amount \u2013 contract assets 36,429 - - - - 36,429Lossallowance 462 58 67 108 4,129 4,824The closing loss allowances for trade receivables and contract assets as at 31 December 2024 reconcile to the opening loss allowances as follows:DKK ThousandsContract assets Trade receivables2025 2024 2025 20241January \u2013 calculated under IFRS 9 139 139 4,685 4,377Increase in loan loss allowance recognized in profit or loss during - 139 - 4,685theyearReceivables written off during the year as uncollectible - - - -Unusedamount reversed (139) (139) (4,685) (4,377)At31 December - 139 - 4,685",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__143-1": {
"value": "Accounting policyTo measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days pastdue. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types ofcontracts. The Group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for thecontract assets.The expected loss rates are based on the payment profiles of sales over a period of 36 months before 31 December 2024 and the corresponding historicalcredit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomicfactors affecting the ability of the customers to settle the receivables.Trade receivables and contract assets are written down when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation ofrecovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure to make contractual payments for aperiod of longer than 120 days past due.Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amountspreviously written down are credited against the same line itemWhile cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. The loss allowance as at 31 December 2024 and 31 December 2025 was determined as follows for both trade receivables and contract assets:31 December 2025 \u2013 DKK ThousandsDue 31-120Not Due Due 0-30 daysDue 121-365 Due more thanTotaldays days 1 yearExpectedloss rate 0.0% 0.0% 0.0% 0.0% 0.0%Grosscarrying amount \u2013 trade receivables - - - - - -Grosscarrying amount \u2013 contract assets - - - - - -Lossallowance - - - - - -31December 2024 \u2013 DKK ThousandsDue 31-120 Due 121-365 Due more thanNot Due Due 0-30 daysTotaldays days 1 yearExpectedloss rate 0.6% 1.0% 1.5% 2.5% 57.0%Grosscarrying amount \u2013 trade receivables 49,190 5,794 4,464 4,306 7,243 70,997Grosscarrying amount \u2013 contract assets 36,429 - - - - 36,429Lossallowance 462 58 67 108 4,129 4,824The closing loss allowances for trade receivables and contract assets as at 31 December 2024 reconcile to the opening loss allowances as follows:DKK ThousandsContract assets Trade receivables2025 2024 2025 20241January \u2013 calculated under IFRS 9 139 139 4,685 4,377Increase in loan loss allowance recognized in profit or loss during - 139 - 4,685theyearReceivables written off during the year as uncollectible - - - -Unusedamount reversed (139) (139) (4,685) (4,377)At31 December - 139 - 4,685",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__151": {
"value": "To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days pastdue. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types ofcontracts. The Group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for thecontract assets.The expected loss rates are based on the payment profiles of sales over a period of 36 months before 31 December 2024 and the corresponding historicalcredit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomicfactors affecting the ability of the customers to settle the receivables.Trade receivables and contract assets are written down when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation ofrecovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure to make contractual payments for aperiod of longer than 120 days past due.Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amountspreviously written down are credited against the same line item",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__150": {
"value": "To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days pastdue. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types ofcontracts. The Group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for thecontract assets.The expected loss rates are based on the payment profiles of sales over a period of 36 months before 31 December 2024 and the corresponding historicalcredit losses experienced within this period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomicfactors affecting the ability of the customers to settle the receivables.Trade receivables and contract assets are written down when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation ofrecovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure to make contractual payments for aperiod of longer than 120 days past due.Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amountspreviously written down are credited against the same line item",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__152": {
"value": "Risk management activities in the SKAKO Group mainly focus on financial risks to which the Company is fairly likely to be exposed. In connection with the preparation of the Group\u2019s strategic, budgetary and annual plans, the Board of Directors considers the risks identified in these activities.Financial risksFinancial risk management concentrates on identifying risks in respect of exchange rates, credit and liquidity with a view to protecting the Group against potential losses and ensuring that Management\u2019s forecasts for the current year are only to a limited extent affected by changes or events in the surrounding world \u2013 be the changesin exchange rates or in interest rates. It is Group policy to exclusively hedge financial risks arising from our commercial activities and not to undertake any financial transactions of a speculative nature.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__153": {
"value": "Exchange rate risksAfter the sale of Vibration activities, SKAKO Group does no longer have material exchange rate risks.Below is a sensitivity analysis in respect of exchange rates, given a positive change of 5% in the currencies with the highest exposures. We do not consider a currency risk on EUR. The estimate has been provided on a non-hedged basis.2025: Potential impact on 2024: Potential impact onDKK ThousandsNet position Change in currencyP/L and Equity P/L and equityEUR423 0% - -USD- 10% - 260GBP- 5% - 445SEK- 5% - 29NOK- 5% - 3MAD- 5% - 937",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__155": {
"value": "Below is a sensitivity analysis in respect of exchange rates, given a positive change of 5% in the currencies with the highest exposures. We do not consider a currency risk on EUR. The estimate has been provided on a non-hedged basis.2025: Potential impact on 2024: Potential impact onDKK ThousandsNet position Change in currencyP/L and Equity P/L and equityEUR423 0% - -USD- 10% - 260GBP- 5% - 445SEK- 5% - 29NOK- 5% - 3MAD- 5% - 937",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__144-1": {
"value": "Credit risksAfter the sale of Vibration activities, SKAKO Group does no longer have material credit risks. Cash resources and short-term securities are placed in a reputable Danish bank and the credit risk is therefore considered to be very low.The Group has two types of financial assets that are subject to the expected credit loss model:\u2022 Trade receivables from contracts with customers\u2022 Contract assets from plant sales",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__158": {
"value": "Trade receivables can be allocated as follows:DKKThousands2025 2024Europe- 41,813TheUSA - 903Africa- 23,111Other- 485- 66,312The Group has two types of financial assets that are subject to the expected credit loss model:\u2022 Trade receivables from contracts with customers\u2022 Contract assets from plant salesWhile cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. The loss allowance as at 31 December 2024 and 31 December 2025 was determined as follows for both trade receivables and contract assets:31 December 2025 \u2013 DKK ThousandsDue 31-120Not Due Due 0-30 daysDue 121-365 Due more thanTotaldays days 1 yearExpectedloss rate 0.0% 0.0% 0.0% 0.0% 0.0%Grosscarrying amount \u2013 trade receivables - - - - - -Grosscarrying amount \u2013 contract assets - - - - - -Lossallowance - - - - - -31December 2024 \u2013 DKK ThousandsDue 31-120 Due 121-365 Due more thanNot Due Due 0-30 daysTotaldays days 1 yearExpectedloss rate 0.6% 1.0% 1.5% 2.5% 57.0%Grosscarrying amount \u2013 trade receivables 49,190 5,794 4,464 4,306 7,243 70,997Grosscarrying amount \u2013 contract assets 36,429 - - - - 36,429Lossallowance 462 58 67 108 4,129 4,824The closing loss allowances for trade receivables and contract assets as at 31 December 2024 reconcile to the opening loss allowances as follows:DKK ThousandsContract assets Trade receivables2025 2024 2025 20241January \u2013 calculated under IFRS 9 139 139 4,685 4,377Increase in loan loss allowance recognized in profit or loss during - 139 - 4,685theyearReceivables written off during the year as uncollectible - - - -Unusedamount reversed (139) (139) (4,685) (4,377)At31 December - 139 - 4,685",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__161": {
"value": "20. Contractual liabilities, contingent liabilities andsecuritiesThe Group has received notice that potential warranty claims may be brought against the Group in the foreseeable future. SKAKO Concrete has delivered 15 of certain mixers with a warranty expiring from 2025 to 2031. At this stage it is not possible for the Group to determine whether the Group will incur a cost, or when any potential warranty claims may be raised. However, if the claims were to materialize, the potential financial impact could be material. The management has determined that while it is possible that the Group will incur a future cost, it is not probable that a present obligation exists that would require a provision under IAS 37 Provisions, Contingent Liabilities and Assets. So far, the Group has incurred a cost of DKK 1.4 million for a warranty obligation.The company\u2019s financial institutions have provided bank guarantees for consignments and prepayments of a total of DKK 0.0m (2024: DKK 61.3m).Towards the company\u2019s primary financial institution, a deposit of DKK 0.0m (2024: DKK 50m) has been provided with deposit in unsecured claims, stocks, tangible assetsand intangible rights.There is a rent commitment related to a building in Denmark. The minimum rent liability amounts to DKK 0.0m (2024: DKK 3.5m).The Danish subsidiaries of the Group are liable for tax of the jointly taxed income, etc. of the Group. SKAKO A/S is the administrative company of the joint taxation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__160": {
"value": "20. Contractual liabilities, contingent liabilities andsecuritiesThe Group has received notice that potential warranty claims may be brought against the Group in the foreseeable future. SKAKO Concrete has delivered 15 of certain mixers with a warranty expiring from 2025 to 2031. At this stage it is not possible for the Group to determine whether the Group will incur a cost, or when any potential warranty claims may be raised. However, if the claims were to materialize, the potential financial impact could be material. The management has determined that while it is possible that the Group will incur a future cost, it is not probable that a present obligation exists that would require a provision under IAS 37 Provisions, Contingent Liabilities and Assets. So far, the Group has incurred a cost of DKK 1.4 million for a warranty obligation.The company\u2019s financial institutions have provided bank guarantees for consignments and prepayments of a total of DKK 0.0m (2024: DKK 61.3m).Towards the company\u2019s primary financial institution, a deposit of DKK 0.0m (2024: DKK 50m) has been provided with deposit in unsecured claims, stocks, tangible assetsand intangible rights.There is a rent commitment related to a building in Denmark. The minimum rent liability amounts to DKK 0.0m (2024: DKK 3.5m).The Danish subsidiaries of the Group are liable for tax of the jointly taxed income, etc. of the Group. SKAKO A/S is the administrative company of the joint taxation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__159": {
"value": "20. Contractual liabilities, contingent liabilities andsecuritiesThe Group has received notice that potential warranty claims may be brought against the Group in the foreseeable future. SKAKO Concrete has delivered 15 of certain mixers with a warranty expiring from 2025 to 2031. At this stage it is not possible for the Group to determine whether the Group will incur a cost, or when any potential warranty claims may be raised. However, if the claims were to materialize, the potential financial impact could be material. The management has determined that while it is possible that the Group will incur a future cost, it is not probable that a present obligation exists that would require a provision under IAS 37 Provisions, Contingent Liabilities and Assets. So far, the Group has incurred a cost of DKK 1.4 million for a warranty obligation.The company\u2019s financial institutions have provided bank guarantees for consignments and prepayments of a total of DKK 0.0m (2024: DKK 61.3m).Towards the company\u2019s primary financial institution, a deposit of DKK 0.0m (2024: DKK 50m) has been provided with deposit in unsecured claims, stocks, tangible assetsand intangible rights.There is a rent commitment related to a building in Denmark. The minimum rent liability amounts to DKK 0.0m (2024: DKK 3.5m).The Danish subsidiaries of the Group are liable for tax of the jointly taxed income, etc. of the Group. SKAKO A/S is the administrative company of the joint taxation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__164": {
"value": "23. Approval and publicationAt the Board meeting on 26 March 2026, our Board of Directors approved this Annual Report 2025 for publication. The report will be presented to the shareholders of SKAKO A/S at the annual general meeting on 17 April 2026.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__163": {
"value": "22. Events after the balance sheet dateThere have been no events that materially affect the assessment of this Annual Report 2025 after the balance sheet date and up to today.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__168": {
"value": "The consolidated financial statements are presented in compliance with IFRS Accounting Standards (IFRS) as adopted by the EU and Danish disclosurerequirements for annual reports published by reporting class D (listed) companies cf. the Danish executive order on IFRS issued in compliancewith the Danish Financial Statements Act. The registered office of SKAKO A/S is in Faaborg, Denmark.The consolidated financial statements are presented in Danish kroner (DKK), whichis the presentation currency for Group activities and the functional currency for theParent. The consolidated financial statements are presented on the basis of historical cost except for share-based remuneration which are measured at theirfair value.The financial statements for the Parent as well as the Parent\u2019s accounting policies are presented from the consolidated financial statements and are shown on the last part of this Annual Report 2025.The accounting policies remain unchanged for the consolidated financial statements compared to 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__166": {
"value": "The consolidated financial statements are presented in compliance with IFRS Accounting Standards (IFRS) as adopted by the EU and Danish disclosurerequirements for annual reports published by reporting class D (listed) companies cf. the Danish executive order on IFRS issued in compliancewith the Danish Financial Statements Act. The registered office of SKAKO A/S is in Faaborg, Denmark",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__171": {
"value": "Effect of new accounting standardsThe following new standards, amendments, and interpretations of relevance to SKAKO A/S have been adopted by the IASB and adopted by the EU. The standards are not yet effective and will therefore not be implemented in the annual reports until they take effect.\u25aa IFRS 7 and IFRS9, classification and measurement of financial instruments: The amendment clarifies the requirements for the timing of derecognition of some financial asset and financial liability. The amendment clarifies it is the date of settlement which determines the derecognition of a financial asset or a financial liability, although financial liabilities settled by electronic transfer under certain circumstance may be derecognized earlier. Furthermore, the amendment contains an assessment of how to determine whether a payment for financial assets satisfies the SPPI test, when the instrument is linked to the achievement of sustainability targets.The amendment will be effective for financial years beginning on or after 1 Janaury 2026. Early adoption of the amendment is permitted.\u25aa IFRS 7 and IFRS 9, contracts referencing nature-dependent electricity: The amendments introduces application guidance on when the \u201cown use\u201d requirements have been complied for contracts referring to nature-dependent electricity. The amendments also introduce guidance for the application of hedge accounting for such contracts when the actual production differs from the expected production. The amendments also introduce additional disclosure requirements for entities using such contracts.The amendment will be effective for financial years beginning on or after 1 January 2026. Early adoption of the amendment is permitted.\u25aa Annual improvements volume 11, IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7: Minor amendments and clarifications to IFRS 1 and IFRS7, and guidance to implementation of IFRS 7, IFRS 9, IFRS 10 and IAS 7 to clarify wording or correct minor unintended consequences, oversights or conflicts between the listed standards.The amendment will be effective for financial years beginning on or after 1 January 2026. Early adoption of the amendment is permitted.The IASB has issued the following new standards, amendments and new interpretations which could be relevant to SKAKO A/S, but which have not yet been adopted by the EU.\u25aa IFRS 18, presentation and disclosure in financial statements: This new standard replaces IAS 1 and it implements set of new requirements for presentation and disclosures in the financial statements. The new standard requires the income statement to be structures into five categories, while also introducing two new subtotals. Furthermore, the new term \u201cManagement Performance Measures (MPM)\u201d is introduced, which must be disclosed in the notes of the financial statements. The new requirements for presentation and disclosures are applicable for all financial statements, including consolidated financial statements, separate financial statements and interim financial statements.The amendment will be effective for financial years beginning on or after 1 January 2027. Early adoption of the amendment is permitted, when approved by the EU. \u25aa IFRS 19, subsidiaries without public accountability; Disclosures: The amendment introduces reduced disclosure requirements for new and amended accounting standards, issued in the period from the adoption of IFRS 19 in February 2021 and until May 2024. IFRS 19 did when it was issued not contain reduced disclosure requirements for new and amended accounting standards adopted after 28 February 2021. This amendment introduces reduced disclosure requirements for subsidiaries which voluntarily applies IFRS 19.The amendment will be effective for financial years beginning on or after 1 January 2027. Early adoption of the amendment is permitted, when approved by the EU.SKAKO A/S expects to implement these new standards, amendments, and interpretations when they take effect.Changes in accounting policies and classification for 2025No new standards are expected to be implemented in 2025.Effect of new accounting standards not yet in forceRevised and new standards and interpretations issued, but not yet effective orapproved by the EU at the time of publication of this Annual Report 2025 have notbeen incorporated into this report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__167": {
"value": "The consolidated financial statements comprise SKAKO A/S (the Parent) and the enterprises in which the Parent can or actually does exercise control by either directly or indirectly holding more than 50% of the voting rights.Consolidation principlesThe consolidated financial statements are prepared on the basis of the financial statements for the Parent and its subsidiaries by aggregating uniform items.The financial statements included in the consolidated financial statements are prepared in accordance with the Group\u2019s accounting policies. Intra-Group income, expenses, shareholdings, balances and dividends as well as unrealized intra- Group profits on inventories are eliminated. The accounting items of subsidiaries are recognized 100% in the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__172": {
"value": "Prepaid expensesPrepaid expenses recognized under assets include costs relating to the subsequent financial years. Prepaid expenses are measured at cost.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__178": {
"value": "Treasury sharesOn the sales of treasury shares, the purchase price or selling price, respectively, is recognized directly in equity under other reserves (retained earnings).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__177": {
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"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__176": {
"value": "EquityForeign currency translation reserve includesforeign currency translationadjustments on the translation of financial statements of foreign subsidiaries from their respective functionalcurrencies into Danish kroner. Foreign currency translationadjustmentsare recognized in the income statement on realizationof the net investment. Hedging reserves include fair value adjustments of derivatives satisfying the criteria for hedgingof future transactions.The amounts are recognized in the income statement or thebalance sheet in step with recognition of the hedged transactions.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__175": {
"value": "Cash and cash equivalentsCash and cash equivalents consist of bank deposits and certain overdrafts, and other liquid assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__174": {
"value": "Deferred incomeDeferred income includes income received relating to the subsequent financial year. Deferred income is measured at cost.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__173": {
"value": "Deferred incomeDeferred income includes income received relating to the subsequent financial year. Deferred income is measured at cost.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__13": {
"value": "Strandv\u00e6nget 5DK-3050 Humleb\u00e6k",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__15": {
"value": "Denmark",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s8__7__14": {
"value": "Denmark",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:529900WNR3U8C847AW24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}