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2022, DKK
30.06.2023
Bruttoresultat

6.854'

Primær drift

34.438'

Årets resultat

84.274'

Aktiver

1.495''

Kortfristede aktiver

351''

Egenkapital

343''

Afkastningsgrad

2 %

Soliditetsgrad

23 %

Likviditetsgrad

44 %

Resultat
30.06.2023
Årsrapport
2022
30.06.2023
2021
01.07.2022
2020
10.03.2021
2019
05.05.2020
2018
10.05.2019
2017
04.05.2018
2016
18.04.2017
2015
09.05.2016
Nettoomsætning226.445.000148.589.000191.317.000223.332.000196.882.000196.118.000
Bruttoresultat6.854.0009.558.00024.670.00039.969.00045.460.00038.668.000
Resultat af primær drift34.438.00013.992.00017.340.00012.260.00017.007.0001.264.000
Indtægter af kapitalandele (tilknyttede og associerede) 000000
Finansielle indtægter12.191.00012.596.00018.774.00019.805.00022.023.00019.021.000
Finansieringsomkostninger000000
Andre finansielle omkostninger-35.717.000-29.537.000-31.528.000-33.335.000-33.897.000-24.631.000
Resultat før skat85.263.000171.910.000117.459.000116.812.00098.434.00035.922.000
Resultat84.274.000173.300.000119.217.000117.054.000102.644.00032.548.000
Forslag til udbytte00-10.000.000-10.000.000-10.000.000-10.000.000
Aktiver
30.06.2023
Årsrapport
2022
30.06.2023
2021
01.07.2022
2020
10.03.2021
2019
05.05.2020
2018
10.05.2019
2017
04.05.2018
2016
18.04.2017
2015
09.05.2016
Kortfristede varebeholdninger59.487.00023.751.00025.201.00037.377.00028.482.00030.214.000
Kortfristede tilgodehavender fra salg og tjenesteydelser 291.420.000229.434.000249.801.000318.158.000401.389.000229.830.000
Likvider7.0008.00012.00015.00022.00018.000
Kortfristede aktiver350.914.000253.193.000275.014.000355.550.000429.893.000260.062.000
Immaterielle aktiver og goodwill65.918.00067.481.00065.489.00051.037.00043.093.00040.180.000
Finansielle anlægsaktiver1.049.569.000975.906.000798.766.000684.725.000364.158.000298.873.000
Materielle aktiver28.909.00018.381.00017.842.00015.539.00017.873.00022.781.000
Langfristede aktiver1.144.396.0001.061.768.000882.097.000751.301.000425.124.000361.834.000
Aktiver1.495.310.0001.314.961.0001.157.111.0001.106.851.000855.017.000621.896.000
Aktiver
30.06.2023
Passiver
30.06.2023
Årsrapport
2022
30.06.2023
2021
01.07.2022
2020
10.03.2021
2019
05.05.2020
2018
10.05.2019
2017
04.05.2018
2016
18.04.2017
2015
09.05.2016
Forslag til udbytte0010.000.00010.000.00010.000.00010.000.000
Egenkapital342.973.000266.633.000293.944.000316.785.000201.580.000108.285.000
Hensatte forpligtelser8.451.0007.664.0006.984.0007.064.0006.140.0009.482.000
Langfristet gæld til banker141.000.000142.000.000202.774.00087.783.00017.858.00038.507.000
Anden langfristet gæld000000
Leverandører af varer og tjenesteydelser9.727.00016.398.00017.310.00012.106.0006.317.000120.306.000
Kortfristede forpligtelser792.958.000693.840.000453.409.000495.219.000429.439.000375.622.000
Gældsforpligtelser1.143.886.0001.040.664.000856.183.000783.002.000647.297.000504.129.000
Forpligtelser1.143.886.0001.040.664.000856.183.000783.002.000647.297.000504.129.000
Passiver1.495.310.0001.314.961.0001.157.111.0001.106.851.000855.017.000621.896.000
Passiver
30.06.2023
Nøgletal
30.06.2023
Årsrapport
2022
30.06.2023
2021
01.07.2022
2020
10.03.2021
2019
05.05.2020
2018
10.05.2019
2017
04.05.2018
2016
18.04.2017
2015
09.05.2016
Afkastningsgrad 2,3 %1,1 %1,5 %1,1 %2,0 %0,2 %
Dækningsgrad 3,0 %6,4 %12,9 %17,9 %23,1 %19,7 %
Resultatgrad 37,2 %116,6 %62,3 %52,4 %52,1 %16,6 %
Varelagerets omsætningshastighed 3,8 6,3 7,6 6,0 6,9 6,5
Egenkapitals-forretning 24,6 %65,0 %40,6 %37,0 %50,9 %30,1 %
Payout-ratio Na.Na.8,4 %8,5 %9,7 %30,7 %
Gældsdæknings-nøgletal Na.Na.Na.Na.Na.Na.
Soliditestgrad 22,9 %20,3 %25,4 %28,6 %23,6 %17,4 %
Likviditetsgrad 44,3 %36,5 %60,7 %71,8 %100,1 %69,2 %
Resultat
30.06.2023
Gæld
30.06.2023
Årsrapport
30.06.2023
Nyeste:01.01.2022- 31.12.2022(offentliggjort: 30.06.2023)
Information om virksomhedens regnskabsklasse:This annual report has been presented in accordance with the provisions of the Danish Financial Statements Act ​governing reporting class C enterprises (large). The accounting policies applied to these consolidated financial statements and parent financial statements are consistent with those applied last year.
Oplysning om pantsætninger og sikkerhedsstillelser:18 Assets charged and collateralBank loans are secured by mortagaging of stocks in subsiduariry with a booked amount off 108mDKK.
Beretning
30.06.2023
Dato for ledelsens godkendelse af årsrapporten:2023-06-21
Beskrivelse af usædvanlige forhold, der kan have påvirket indregningen eller målingen:Unusual circumstances affecting recognition and measurementThe revenue and the result in 2022 was affected by Russia’s invasion in Ukraine, re-opening in China after Covid-19 and the economic market turbulence, but beside this no unusual conditions have been noted in the actual financial year, which might have influenced this annual report positively or negatively. In 2022 the group has identified accounting errors relating to prior years. Refer to section “material errors in previous years” under accounting policies for further details.
Oplysning om usædvanlige forhold:1 Unusual circumstancesThe Russian sales and manufacturing subsidiary produces exhaust systems with catalytic technologies for heavy-duty applications (trucks, etc. ). Based on the previous setup and to continue compliance with EU sanctions, the operational management of the Russian business is handed over to local management. However, the passive ownership and the control over the Russian company has been maintained and therefore the subsidiary is fully consolidated within Dinex Group financial statements. At the balance sheet date, the Russian subsidiary is recognised in the consolidated financial statements with assets totalling DKK 155m and in the financial statements with net assets totalling DKK 100m. The Russian subsidiary’s profit for 2022 accounts for a considerable share of the Group’s and the Parent’s results. The activity level and earnings in Russia have been declining during the financial year but are expected to be maintained at the current level as a minimum. The Group has carried out an impairment test that supports the valuation of the Russian subsidiary. Assumptions of the impairment test are based on Management’s budget for 2023 and forecast with annual growth of 5% until 2027. No growth in the terminal period has been assumed. The exchange rate used in forecast for 2024-27 is assumed to be unchanged at the budget level for 2023 at 0,128. A discount rate of 19% was used for the impairment test. The impairment test døs not show any indication of impairment. As it appears from the general media coverage and as also stated in the management commentary, due to the geopolitical situation, there is a risk associated with the Group’s net assets in Russia.
Statement by Management on the annual report
Identifikation af den godkendte årsrapport:The Board of Directors and the Executive Board have today considered and approved the annual report of Dinex A/S for the financial year 01. 01. 2022 - 31. 12. 2022.
Management's review
Beskrivelse af virksomhedens væsentligste aktiviteter:Primary activitiesThe primary activity of the Dinex A/S Group is development, production and sales of exhaust and emission systems for trucks and industrial machines.