NAVIGA A/S - CVR: 17468146

2022, DKK

11.07.2023

Bruttoresultat

-16.978'

Primær drift

-19.981'

Årets resultat

-9.436'

Aktiver

86.235'

Kortfristede aktiver

86.229'

Egenkapital

46.430'

Afkastningsgrad

-23 %

Soliditetsgrad

54 %

Likviditetsgrad

217 %

Resultat

11.07.2023

Årsrapport	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	-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	-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
Finansielle indtægter	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	-293.000	-2.823.000
Andre finansielle omkostninger	-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	0	0	6.852.000	4.334.000	10.280.000	7.080.000	6.338.000	10.245.000
Resultat	-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

Aktiver

11.07.2023

Årsrapport	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
Kortfristede tilgodehavender fra salg og tjenesteydelser	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	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	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	1.722.000
Finansielle anlægsaktiver	0	0	771.000	771.000	752.000	734.000	716.000	681.000
Materielle aktiver	6.000	15.000	14.000	24.000	6.000	27.000	401.000	543.000
Langfristede aktiver	6.000	15.000	785.000	795.000	758.000	761.000	1.117.000	2.946.000
Aktiver	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

11.07.2023

Passiver

11.07.2023

Årsrapport	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
Egenkapital	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
Langfristet gæld til banker	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	271.000	182.000	336.000	720.000	1.097.000	849.000	793.000	1.381.000
Kortfristede forpligtelser	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	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	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	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

11.07.2023

Nøgletal

11.07.2023

Årsrapport	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	-23,2 %	-7,6 %	4,5 %	-7,2 %	11,6 %	17,5 %	0,1 %	Na.
Dækningsgrad	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Resultatgrad	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	-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.
Gældsdæknings-nøgletal	Na.	Na.	Na.	Na.	Na.	Na.	24,2 %	Na.
Soliditestgrad	53,8 %	57,8 %	65,7 %	65,0 %	70,8 %	67,7 %	63,6 %	57,9 %
Likviditetsgrad	216,6 %	238,8 %	292,4 %	284,5 %	338,9 %	306,4 %	269,6 %	228,9 %

Resultat

11.07.2023

Gæld

11.07.2023

Årsrapport

11.07.2023

Nyeste:01.01.2022- 31.12.2022(offentliggjort: 11.07.2023)

Information om virksomhedens regnskabsklasse:The annual report of Naviga A/S for 2022 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

11.07.2023

Dato for ledelsens godkendelse af årsrapporten:2023-07-10

Beskrivelse af usikkerhed ved indregning eller måling:The company has net receivables amounting to DKK 49,782 thousand towards affiliated companies in the Group, consisting if DKK 78,382 thousand in receivables and DKK 28,600 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 2022 for NAVIGA Intermediate Holdings LLC, includes information about uncertainty of the ability to continue as going concern. The Naviga Group has an outstanding debt to credit institutions, that matures the 29th of December 2023. The Management in NAVIGA Intermediate Holdings LLC has a plan to recapitalize the Company during the fiscal year 2023, but as this plan is not certain to be completed before the maturity date of the debt, Group Management has assessed that there is significant doubt about the Group and the Company’s ability to continue as going concern, until the plan has been fulfilled. Based on the above, the Management in Naviga A/S assess, that there is a significant uncertainty related to the valuation of the intercompany receivables, as the affiliated companies may not have sufficient funding to repay these receivables. As it is Group Managements expectation to get the recapitalization plan fulfilled, the Management of Naviga A/S has not written down the intercompany receivables, as of 31 December 2022. If the Management in NAVIGA Intermediate Holdings LLC is not able to finalize the recapitalization 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. As it is Group Managements expectation to get the recapitalization plan fulfilled Management of Naviga A/S has prepared the financial statements under the assumption of going concern. For further description Management refers to note 2 and 3.

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 2022.

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.