EUROPEAN SPERM BANK ApS - CVR: 27506372

2023, DKK

02.05.2024

Bruttoresultat

150''

Primær drift

78.747'

Årets resultat

60.218'

Aktiver

183''

Kortfristede aktiver

129''

Egenkapital

81.446'

Afkastningsgrad

43 %

Soliditetsgrad

45 %

Likviditetsgrad

183 %

Resultat

02.05.2024

Årsrapport	2023 02.05.2024	2022 25.05.2023	2021 10.06.2022	2020 29.04.2021	2019 26.08.2020	2018 03.04.2019	2017 29.05.2018	2016 24.05.2017	2015 30.05.2016
Nettoomsætning
Bruttoresultat	149.983.806	106.302.840	110.482.114	92.927.861	76.274.290	69.527.067	64.738.626	61.386.905	47.119.541
Resultat af primær drift	78.747.000	49.235.437	70.416.959	58.058.095	39.194.111	39.477.685	41.768.787	40.476.474	31.404.236
Indtægter af kapitalandele (tilknyttede og associerede)	0	0	0	0	0	0	0	0	0
Finansielle indtægter	1.004.539	169.276	162.201	303.839	1.780.055	1.421.142	1.208.829	436.882	649.056
Finansieringsomkostninger	0	0	0	0	0	-3.238.625	-664.515	-666.502	-542.454
Andre finansielle omkostninger	-1.899.220	-2.197.127	-2.583.062	-1.424.481	-942.390	0	0	0	0
Resultat før skat	78.397.319	45.463.086	67.996.098	56.937.453	40.031.776	37.660.202	42.313.101	40.246.854	31.510.838
Resultat	60.217.622	35.385.329	52.795.536	44.619.791	31.108.553	29.341.863	32.975.794	31.371.479	24.107.603
Forslag til udbytte	-52.000.000	-70.000.000	-28.522.188	-4.619.791	-13.300.000	-66.600.000	0	0	0

Aktiver

02.05.2024

Årsrapport	2023 02.05.2024	2022 25.05.2023	2021 10.06.2022	2020 29.04.2021	2019 26.08.2020	2018 03.04.2019	2017 29.05.2018	2016 24.05.2017	2015 30.05.2016
Kortfristede varebeholdninger	109.031.182	75.273.276	65.268.881	57.026.656	41.769.237	20.459.803	5.767.196	5.121.135	3.479.490
Kortfristede tilgodehavender fra salg og tjenesteydelser	13.477.397	18.472.055	22.385.164	19.632.181	30.397.260	15.695.352	8.020.881	8.407.081	4.934.867
Likvider	6.216.119	15.833.693	4.689.520	4.085.778	1.303.920	10.049.219	15.709.687	16.338.133	2.303.522
Kortfristede aktiver	128.724.698	109.579.024	92.343.565	80.744.615	73.470.417	102.774.824	74.953.689	45.247.002	13.561.593
Immaterielle aktiver og goodwill	39.815.146	30.832.910	24.475.937	10.725.388	5.754.263	3.704.738	2.997.939	1.632.300	1.179.571
Finansielle anlægsaktiver	9.372.925	8.110.448	9.767.334	9.634.965	9.628.607	9.601.948	662.295	719.538	627.251
Materielle aktiver	5.055.443	5.400.897	4.909.474	5.609.690	6.593.915	5.505.515	4.942.976	3.562.456	2.684.528
Langfristede aktiver	54.243.514	44.344.255	39.152.745	25.970.043	21.976.785	18.812.201	8.603.210	5.914.294	4.491.350
Aktiver	182.968.212	153.923.279	131.496.310	106.714.658	95.447.202	121.587.025	83.556.899	51.161.296	18.052.943

Aktiver

02.05.2024

Passiver

02.05.2024

Årsrapport	2023 02.05.2024	2022 25.05.2023	2021 10.06.2022	2020 29.04.2021	2019 26.08.2020	2018 03.04.2019	2017 29.05.2018	2016 24.05.2017	2015 30.05.2016
Forslag til udbytte	52.000.000	70.000.000	28.522.188	4.619.791	13.300.000	66.600.000	0	0	0
Egenkapital	81.446.215	91.228.593	84.365.452	64.211.589	72.891.798	112.245.224	75.538.190	42.568.591	10.508.193
Hensatte forpligtelser	28.504.236	24.432.690	14.718.686	4.845.000	4.866.000	951.921	734.196	453.299	326.158
Langfristet gæld til banker	0	0	0	0	0	0	0	0	0
Anden langfristet gæld		0	0	0	0	0	0	0	0
Leverandører af varer og tjenesteydelser	9.893.440	7.990.315	9.063.479	9.142.980	5.823.411	4.115.623	3.502.836	4.398.772	3.342.573
Kortfristede forpligtelser	70.219.597	35.558.455	29.803.370	37.658.069	16.781.467	8.389.880	7.284.513	8.139.406	7.218.591
Gældsforpligtelser	73.017.761	38.261.996	32.412.172	37.658.069	17.689.404	8.389.880	7.284.513	8.139.406	7.218.591
Forpligtelser	73.017.761	38.261.996	32.412.172	37.658.069	17.689.404	8.389.880	7.284.513	8.139.406	7.218.591
Passiver	182.968.212	153.923.279	131.496.310	106.714.658	95.447.202	121.587.025	83.556.899	51.161.296	18.052.943

Passiver

02.05.2024

Nøgletal

02.05.2024

Årsrapport	2023 02.05.2024	2022 25.05.2023	2021 10.06.2022	2020 29.04.2021	2019 26.08.2020	2018 03.04.2019	2017 29.05.2018	2016 24.05.2017	2015 30.05.2016
Afkastningsgrad	43,0 %	32,0 %	53,6 %	54,4 %	41,1 %	32,5 %	50,0 %	79,1 %	174,0 %
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	73,9 %	38,8 %	62,6 %	69,5 %	42,7 %	26,1 %	43,7 %	73,7 %	229,4 %
Payout-ratio	86,4 %	197,8 %	54,0 %	10,4 %	42,8 %	227,0 %	Na.	Na.	Na.
Gældsdæknings-nøgletal	Na.	Na.	Na.	Na.	Na.	1.219,0 %	6.285,6 %	6.073,0 %	5.789,3 %
Soliditestgrad	44,5 %	59,3 %	64,2 %	60,2 %	76,4 %	92,3 %	90,4 %	83,2 %	58,2 %
Likviditetsgrad	183,3 %	308,2 %	309,8 %	214,4 %	437,8 %	1.225,0 %	1.028,9 %	555,9 %	187,9 %

Resultat

02.05.2024

Gæld

02.05.2024

Årsrapport

02.05.2024

Nyeste:01.01.2023- 31.12.2023(offentliggjort: 02.05.2024)

Information om virksomhedens regnskabsklasse:This annual report has been prepared in accordance with the provisions of the Danish Financial Statements Act governing reporting class C enterprises (medium). The accounting policies applied to these financial statements are consistent with those applied last year.

Oplysning om pantsætninger og sikkerhedsstillelser:20 Assets charged and collateralThe company subject to negative pledges (in Danish: pantsætningsforbud). The shares in the subsidiaries are pledged in favour of the lenders under the Group’s Senior Facilities Agreement. Entities within the group acts as a guaranties for liabilities in relation to the group’s facility loan agreements.

Beretning

02.05.2024

Dato for ledelsens godkendelse af årsrapporten:2024-04-24

Beskrivelse af usikkerhed ved indregning eller måling:Uncertainty relating to recognition and measurementMeasurement of certain assets and liabilities is based on accounting estimates made by Management. These estimates are made in accordance with the accounting policies and based on Management’s assumptions and experience. The estimates made are considered realistic and prudent. The areas subject to assumptions and estimates that are considered material to the financial statements are intangible assets, investments in group enterprises, inventories and other provisions. Specifically inventories are subject to assumptions and estimates as saleable straws depends on many factors such as fertility rate, pregnancy limits and donor characteristics. Inventories are measured at cost including direct and indirect production costs. Indirect production costs are assessed on an ongoing basis to ensure relevant and reliable measurement. Changes in assumptions, estimates and assessment of indirect production costs may have an impact on the gross margin and the overall valuation of inventory. Apart from this, there are no particular uncertainties relating to recognition and measurement.

Beskrivelse af usædvanlige forhold, der kan have påvirket indregningen eller målingen:Unusual circumstances affecting recognition and measurementNo significant unusual circumstances affecting recognition and measurement have occurred.

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 European Sperm Bank ApS for the financial year 01. 01. 2023 - 31. 12. 2023.

Management's review

Beskrivelse af virksomhedens væsentligste aktiviteter:Primary activitiesEuropean Sperm Bank ApS`s primary activities are within the fertility industry and related production.