ROHM AND HAAS DENMARK HOLDING COMPANY ApS - CVR: 28128444

2022, EUR

28.06.2023

Bruttoresultat

-140'

Primær drift

Na.

Årets resultat

-4.240'

Aktiver

147''

Kortfristede aktiver

140''

Egenkapital

91.069'

Afkastningsgrad

0 %

Soliditetsgrad

62 %

Likviditetsgrad

317 %

Resultat

28.06.2023

Årsrapport	2022 28.06.2023	2021 27.06.2022	2020 04.06.2021	2019 01.07.2020	2018 29.05.2019	2017 31.05.2018	2016 02.06.2017	2015 28.05.2016
Nettoomsætning							919.000
Bruttoresultat	-140.000	-54.000	-96.000	-81.000	-70.000	-82.000	-679.000	-67.000
Resultat af primær drift	0	0	0	0	-70.000	-82.000	-679.000	-67.000
Indtægter af kapitalandele (tilknyttede og associerede)	0	0	0	0	0	0	0	0
Finansielle indtægter	364.000	45.790.000	4.704.000	25.785.000	39.949.000	0	17.546.000	34.261.000
Finansieringsomkostninger	0	0	0	0	0	0	0	0
Andre finansielle omkostninger	-6.195.000	0	-71.669.000	0	0	-69.734.000	0	0
Resultat før skat	-5.971.000	45.736.000	-68.074.000	8.258.000	39.879.000	-87.650.000	35.312.000	46.390.000
Resultat	-4.240.000	25.560.000	-53.098.000	2.856.000	31.065.000	-73.785.000	30.706.000	38.157.000
Forslag til udbytte	0	0	0	0	0	0	0	0

Aktiver

28.06.2023

Årsrapport	2022 28.06.2023	2021 27.06.2022	2020 04.06.2021	2019 01.07.2020	2018 29.05.2019	2017 31.05.2018	2016 02.06.2017	2015 28.05.2016
Kortfristede varebeholdninger	0	0	0	0	0	0	0	0
Kortfristede tilgodehavender fra salg og tjenesteydelser	140.455.000	9.027.000	750.577.000	802.740.000	654.496.000	614.664.000	483.730.000	355.746.000
Likvider	0	0	0	0	0	0	0	0
Kortfristede aktiver	140.455.000	9.027.000	750.577.000	802.740.000	654.496.000	614.664.000	483.730.000	355.746.000
Immaterielle aktiver og goodwill	0	0	0	0	0	0	0	0
Finansielle anlægsaktiver	6.128.000	103.762.000	103.762.000	104.775.000	253.328.000	253.328.000	471.658.000	569.974.000
Materielle aktiver	0	0	0	0	0	0	0	0
Langfristede aktiver	6.128.000	103.762.000	103.762.000	104.775.000	253.328.000	253.328.000	471.658.000	569.974.000
Aktiver	146.614.000	112.789.000	854.339.000	907.515.000	907.824.000	867.992.000	955.388.000	925.720.000

Aktiver

28.06.2023

Passiver

28.06.2023

Årsrapport	2022 28.06.2023	2021 27.06.2022	2020 04.06.2021	2019 01.07.2020	2018 29.05.2019	2017 31.05.2018	2016 02.06.2017	2015 28.05.2016
Forslag til udbytte	0	0	0	0	0	0	0	0
Egenkapital	91.069.000	93.345.000	848.751.000	901.849.000	898.993.000	867.926.000	941.711.000	901.532.000
Hensatte forpligtelser	11.220.000	0	0	0	0	0	0	6.790.000
Langfristet gæld til banker	0	0	0	0	0	0	0	0
Anden langfristet gæld	0	0	0	0	0	0	0	0
Leverandører af varer og tjenesteydelser	0	0	10.000	7.000	22.000	48.000	165.000	22.000
Kortfristede forpligtelser	44.325.000	19.444.000	5.588.000	5.666.000	8.831.000	66.000	13.677.000	17.398.000
Gældsforpligtelser	44.325.000	19.444.000	5.588.000	5.666.000	8.831.000	66.000	13.677.000	17.398.000
Forpligtelser	44.325.000	19.444.000	5.588.000	5.666.000	8.831.000	66.000	13.677.000	17.398.000
Passiver	146.614.000	112.789.000	854.339.000	907.515.000	907.824.000	867.992.000	955.388.000	925.720.000

Passiver

28.06.2023

Nøgletal

28.06.2023

Årsrapport	2022 28.06.2023	2021 27.06.2022	2020 04.06.2021	2019 01.07.2020	2018 29.05.2019	2017 31.05.2018	2016 02.06.2017	2015 28.05.2016
Afkastningsgrad	Na.	Na.	Na.	Na.	0,0 %	0,0 %	-0,1 %	0,0 %
Dækningsgrad	Na.	Na.	Na.	Na.	Na.	Na.	-73,9 %	Na.
Resultatgrad	Na.	Na.	Na.	Na.	Na.	Na.	3.341,2 %	Na.
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	-4,7 %	27,4 %	-6,3 %	0,3 %	3,5 %	-8,5 %	3,3 %	4,2 %
Payout-ratio	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Gældsdæknings-nøgletal	Na.	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Soliditestgrad	62,1 %	82,8 %	99,3 %	99,4 %	99,0 %	100,0 %	98,6 %	97,4 %
Likviditetsgrad	316,9 %	46,4 %	13.431,9 %	14.167,7 %	7.411,3 %	931.309,1 %	3.536,8 %	2.044,8 %

Resultat

28.06.2023

Gæld

28.06.2023

Årsrapport

28.06.2023

Nyeste:01.01.2022- 31.12.2022(offentliggjort: 28.06.2023)

Information om virksomhedens regnskabsklasse:This annual report has been presented in accordance with the provisions of the Danish Financial Statements Act governing reporting class B enterprises with addition of a few provisions for reporting class C. The accounting policies applied to these financial statements are consistent with those applied last year.

Beretning

28.06.2023

Dato for ledelsens godkendelse af årsrapporten:2023-06-27

Beskrivelse af usikkerhed ved indregning eller måling:Uncertainty relating to recognition and measurementIn April 2017 the company has received the final assessment for the transfer price audit for the years 2010- 2014 which concludes to a significant increase of the taxable income in Denmark. We do not agree with this assessment as we believe it is also based on a wrong understanding of the circumstances. We believe that there is no case for a transfer price adjustment and are currently involved in discussions with the tax authorities in order to bring this matter to a conclusion. Meanwhile, there is uncertainty as to the outcome of these discussions. Reference is made to note disclosure 8. In November 2019 the company received an initial assessment for the French tax audit for the years 2015-2017 which concludes to a significant increase of the taxable income in France. In November 2022, the company received the final notably reduced assessment from the French tax authority but still resulting in a significant increase of taxable income in France. We do not agree with this assessment as we believe it is based on a wrong understanding of the circumstances. The additional taxes and interest has been paid to the French tax authority in November 2022. We have submitted a claim to the tax authority and intend to enter into the litigation process in order to bring this matter to a conclusion. We are of the opinion that it is likely that the company will prevail and that the income adjustment for these years will be reversed implying a refund of paid taxes and interest, however there is uncertainty as to the outcome of the litigation. In July 2022 the company has received the final assessment for the transfer price audit for the years 2015-2018 which concludes to a significant increase of the taxable income in Denmark. We have paid the final assessment of 2015-2018 and settled the matter with the tax authority in 2022. The results of the final assessment are reflected within the current year results. However, we note that there is a potential spill over effect for income years 2019-2022. Accordingly, management has set an accrual as of 31. 12. 2022 to cover the estimated costs for settling income years 2019-2022. Meanwhile, there is uncertainty as to the outcome of these discussions. Reference is made to note 1.

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 Rohm and Hås Denmark Holding Company ApS for the financial year 01. 01. 2022 - 31. 12. 2022.

Management's review

Beskrivelse af virksomhedens væsentligste aktiviteter:Primary activitiesThe activity of the Company is to sell and aquire, own, and hold share and other ownership interests in other associated or affiliated entities etc. in Denmark and abroad, and to engage in financing activities.