Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Deloitte Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:33963556
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse C, mellemstor virksomhed
Grundlag for konklusion (revision):The receivable from Søeborg Invest A/S is recognised by DKK 19. 7 million in the consolidated financial statements and the parent financial statements. As mentioned in the management commentary, the condition for recognition is the Søeborg Invest A/S Group’s ability to finish, market and sell the Group's dental products or technology.
At the time of presentation of this annual report the commercial usage of the technology are still under development. It is still expeceted that it will be possible to use the technology in different industries, just as Management is working on a possible sale of this technology. On this basis, Management expects that one or more
agreements are entered into during the coming year or that a sale of the technology will be realized, ensuring that the Søeborg Invest A/S Group becomes
self-financing from the continued operations and that the Group will be able to start repaying its debt to S&K Group A/S. At the present moment, Management is not able to present adequate documentation of this, and due to the insufficient documentation of the recognised value of the receivable, we give a qualified opinion as to the measurement of it.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional
requirements applicable in Denmark. Our responsibilities under those standards and requirements are further
described in the "Auditor’s responsibilities for the audit of the consolidated financial statements and the parent financial statements" section of this auditor’s
report. We are independent of the Group in accordance with the International Ethics Standards Board of
Accountants' Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements
applicable
in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these
requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our qualified opinion.
Konklusion (revision):We have audited the consolidated financial statements and the parent financial statements of S&K Group A/S for the financial year 01. 10. 2022 - 30. 09. 2023, which comprise the income statement, balance sheet, statement of changes in equity and notes, including a
summary of significant accounting policies, for the Group as well as the Parent, and the consolidated cash flow statement. The consolidated financial statements and the parent financial statements
are prepared in accordance with the Danish Financial Statements Act.
In our opinion, except for the possible effect of the matter specified in
the "Basis for qualified opinion" section, the consolidated financial statements and the parent financial statements give a true and fair view of the Group's and the Parent's
financial position at
30. 09. 2023 and of the results of their operations and the consolidated cash flows for the
financial year 01. 10. 2022 - 30. 09. 2023 in accordance with the Danish Financial
Statements Act.
Udtalelse om ledelsesberetningen (revision):Management is responsible for the management commentary.
Our opinion on the consolidated financial statements and the parent financial statements døs not cover the management commentary, and we do not express
any form of assurance conclusion thereon.
In connection with our audit of the consolidated financial statements and the parent financial statements, our responsibility is to read the management
commentary and, in doing so, consider whether the management commentary is materially inconsistent with
the consolidated financial statements and the parent financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated.
Moreover, it is our responsibility to consider whether the management commentary provides the information
required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the management commentary is in accordance with
the consolidated financial statements and the parent financial statements and has been prepared in accordance with the requirements of the Danish Financial
Statements Act. We did not identify any material misstatement of the management commentary.
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