NAVIGA A/S - CVR: 17468146

2023, DKK

12.07.2024

Bruttoresultat

10.978'

Primær drift

-87.679'

Årets resultat

-81.711'

Aktiver

3.696'

Kortfristede aktiver

3.694'

Egenkapital

-35.282'

Afkastningsgrad

-2372 %

Soliditetsgrad

-955 %

Likviditetsgrad

9 %

Resultat

12.07.2024

Årsrapport	2023 12.07.2024	2022 11.07.2023	2021 20.07.2022	2020 13.07.2021	2019 04.09.2020	2018 25.06.2019	2017 19.06.2018	2016 02.06.2017	2015 02.06.2016
Nettoomsætning
Bruttoresultat	10.978.000	-16.978.000	-4.169.000	9.148.000	-1.322.000	15.654.000	20.258.000	16.542.000	0
Resultat af primær drift	-87.679.000	-19.981.000	-7.383.000	4.494.000	-6.561.000	9.891.000	11.688.000	71.000	0
Indtægter af kapitalandele (tilknyttede og associerede)	0	0	0	0	0	0	0	0	0
Finansielle indtægter	26.371.000	18.141.000	6.823.000	3.614.000	10.903.000	3.123.000	1.620.000	6.560.000	2.334.000
Finansieringsomkostninger	0	0	0	0	0	0	0	-293.000	-2.823.000
Andre finansielle omkostninger	-20.345.000	-7.596.000	-9.721.000	-1.256.000	-8.000	-2.734.000	-6.228.000	-293.000	-2.823.000
Resultat før skat	-81.653.000	0	0	6.852.000	4.334.000	10.280.000	7.080.000	6.338.000	10.245.000
Resultat	-81.711.000	-9.436.000	-10.281.000	6.852.000	-871.000	15.018.000	5.522.000	-7.465.000	10.369.000
Forslag til udbytte	0	0	0	0	0	0	0	0	0

Aktiver

12.07.2024

Årsrapport	2023 12.07.2024	2022 11.07.2023	2021 20.07.2022	2020 13.07.2021	2019 04.09.2020	2018 25.06.2019	2017 19.06.2018	2016 02.06.2017	2015 02.06.2016
Kortfristede varebeholdninger	0	0	0	0	0	0	0	0	0
Kortfristede tilgodehavender fra salg og tjenesteydelser	2.043.000	84.162.000	93.566.000	99.136.000	89.455.000	83.030.000	64.520.000	54.869.000	67.838.000
Likvider	1.651.000	2.067.000	3.119.000	738.000	1.034.000	1.244.000	1.378.000	6.349.000	10.565.000
Kortfristede aktiver	3.694.000	86.229.000	96.685.000	99.874.000	90.489.000	84.274.000	65.898.000	61.218.000	78.403.000
Immaterielle aktiver og goodwill	0	0	0	0	0	0	0	0	1.722.000
Finansielle anlægsaktiver	0	0	0	771.000	771.000	752.000	734.000	716.000	681.000
Materielle aktiver	2.000	6.000	15.000	14.000	24.000	6.000	27.000	401.000	543.000
Langfristede aktiver	2.000	6.000	15.000	785.000	795.000	758.000	761.000	1.117.000	2.946.000
Aktiver	3.696.000	86.235.000	96.700.000	100.659.000	91.284.000	85.032.000	66.659.000	62.335.000	81.349.000

Aktiver

12.07.2024

Passiver

12.07.2024

Årsrapport	2023 12.07.2024	2022 11.07.2023	2021 20.07.2022	2020 13.07.2021	2019 04.09.2020	2018 25.06.2019	2017 19.06.2018	2016 02.06.2017	2015 02.06.2016
Forslag til udbytte	0	0	0	0	0	0	0	0	0
Egenkapital	-35.282.000	46.430.000	55.866.000	66.148.000	59.296.000	60.167.000	45.149.000	39.627.000	47.092.000
Hensatte forpligtelser	0	0	0	0	0	0	0	0	0
Langfristet gæld til banker	0	0	0	0	0	0	0	0	0
Anden langfristet gæld		0	350.000	350.000	186.000	0	0	0	0
Leverandører af varer og tjenesteydelser	711.000	271.000	182.000	336.000	720.000	1.097.000	849.000	793.000	1.381.000
Kortfristede forpligtelser	38.978.000	39.805.000	40.484.000	34.161.000	31.802.000	24.865.000	21.510.000	22.708.000	34.257.000
Gældsforpligtelser	38.978.000	39.805.000	40.834.000	34.511.000	31.988.000	24.865.000	21.510.000	22.708.000	34.257.000
Forpligtelser	38.978.000	39.805.000	40.834.000	34.511.000	31.988.000	24.865.000	21.510.000	22.708.000	34.257.000
Passiver	3.696.000	86.235.000	96.700.000	100.659.000	91.284.000	85.032.000	66.659.000	62.335.000	81.349.000

Passiver

12.07.2024

Nøgletal

12.07.2024

Årsrapport	2023 12.07.2024	2022 11.07.2023	2021 20.07.2022	2020 13.07.2021	2019 04.09.2020	2018 25.06.2019	2017 19.06.2018	2016 02.06.2017	2015 02.06.2016
Afkastningsgrad	-2.372,3 %	-23,2 %	-7,6 %	4,5 %	-7,2 %	11,6 %	17,5 %	0,1 %	Na.
Dækningsgrad	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Resultatgrad	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	231,6 %	-20,3 %	-18,4 %	10,4 %	-1,5 %	25,0 %	12,2 %	-18,8 %	22,0 %
Payout-ratio	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Gældsdæknings-nøgletal	Na.	Na.	Na.	Na.	Na.	Na.	Na.	24,2 %	Na.
Soliditestgrad	-954,6 %	53,8 %	57,8 %	65,7 %	65,0 %	70,8 %	67,7 %	63,6 %	57,9 %
Likviditetsgrad	9,5 %	216,6 %	238,8 %	292,4 %	284,5 %	338,9 %	306,4 %	269,6 %	228,9 %

Resultat

12.07.2024

Gæld

12.07.2024

Årsrapport

12.07.2024

Nyeste:01.01.2023- 31.12.2023(offentliggjort: 12.07.2024)

Information om virksomhedens regnskabsklasse:The annual report of Naviga A/S for 2023 has been prepared in accordance with the provisions in the Danish Financial Statements Act applying to reporting class B entities and elective choice of certain provisions applying to reporting class C entities.

Beretning

12.07.2024

Dato for ledelsens godkendelse af årsrapporten:2024-07-08

Beskrivelse af usædvanlige forhold, der kan have påvirket indregningen eller målingen:Going concern The Company has net receivables amounting to DKK 64,231 thousand before write down towards affiliated companies in the Group, consisting of DKK 95,586 thousand in receivables and DKK 31,355 thousand in payables. A significant part of the receivables is towards Naviga Inc. which is owned by NAVIGA Intermediate Holdings LLC. The consolidated financial statements for 2023 for NAVIGA Intermediate Holdings LLC, includes information about uncertainty of the ability to continue as going concern. On March 29, 2024 NAVIGA Intermediate Holdings LLC did not make an interest payment as required, which resulted in an event of Default on April 5, 2024. Following the presentation of the annual report for NAVIGA Intermediate Holdings LLC, the Group Management has negotiated an extended payment deadline to 30 June 2024, which the Group has not complied with and the Company's debt is again due for payment. The Group Management is negotiating a forbearance agreement with respect to the interest payment. Until this plan has been fully executed Group Management has assessed that there is significant doubt about the Group and the Company’s ability to continue as going concern. Based on the above, the Management in Naviga A/S assesses, that there is a significant uncertainty related to the valuation of the receivables from group entities, as the affiliated companies may not have sufficient funding to repay these receivables. As a consequence of this uncertainty, the management of Naviga A/S has chosen to write down its receivables from group entities by DKK 95,586 thousand in the financial year 2023. If the Management in NAVIGA Intermediate Holdings LLC is not able to finalize the forbearance plan, and if Naviga A/S is demanded to repay its intercompany debt, Naviga A/S, will not have sufficient financing and liquidity to do so from a stand-alone standpoint, and will not be able to secure financing by requesting payment from affiliated companies. As a consequence of this, Management of Naviga A/S assesses that there is substantial doubt about the Company's ability to continue as going concern and, therefore, the Company may be unable to realize its assets and discharge its liabilities in the normal course of business. As it is Group Managements expectation to get the forbearance plan fulfilled Management of Naviga A/S has prepared the financial statements under the assumption of going concern.

Oplysning om usædvanlige forhold:The Company has lost more than half of its share capital, and the Company is therefore subject to the capital loss rules pursuant to section 119 of the Danish Companies Act. It is the Management's assessment that the share capital can be restored through future earnings and reversals of im-pairment of receivables from group entrities in the coming years, and the financial statements have been prepared under the assumption of going concern.

Statement by Management on the annual report

Identifikation af den godkendte årsrapport:Today, the Board of Directors and the Executive Board have discussed and approved the annual report of Naviga A/S for the financial year 1 January - 31 December 2023.

Management's review

Beskrivelse af virksomhedens væsentligste aktiviteter:Naviga A/S as a part of the Naviga group develops and markets software and services to the media industry. The product range primarily consists of enterprise-level digital and print systems for multi-channel publishing, audience management, and advertising and circulation, all available as managed hosted solutions.