Type af revisorbistand:Auditor's report on audited financial statements
Navn på revisionsvirksomhed:Deloitte Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:33963556
Beskrivelse af revisor:State-Authorised Public Accountant
Virksomhedens regnskabsklasse:Reporting class B
Grundlag for konklusion (revision):Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional re-quirements applicable in Denmark. Our responsibilities under those standards and requirements are further de-scribed in the Auditor’s responsibilities for the audit of the financial statements section of this auditor’s report. We are independent of the Company in accordance with the International Ethics Standards Board of Account-ants' 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 opinion. Material uncertainty related to going concern We refer to note 3 Going Concern and note 24 Subsequent events, to the financial statements and the Man-agement report, section “Financing 2023 – Going Concern” and section “Focus areas 2023” from which it is evident that the Company's going concern is conditional upon capital being contributed in 2023. Such fi-nancing is expected to be obtained from Cytovac AB. It is estimated that Cytovac A/S will need additional capital in 2023 in the level of DKK 13-14 million to be able to carry out the planned activities for 2023. Such financing is expected to be obtained primarily from Cytovac AB on the same terms as existing loans cf. note 20 to the Financial Statement. As described in the sections to which reference are included above the parent company Cytovac AB has carried out a successfully private share issue contributing SEK 19. 3 million (DKK 12. 6 million). Up to 1 million DKK of these cash are expected to cover costs in Cytovac AB in 2023. Management expects that transfer of the remaining amount to Cytovac A/S together with cash inflow from receivable R&D tax credit and existing cash, will provide Cytovac A/S the sufficient bases for continuing the planned activities to end December 2023. Management will through 2023 work together with Cytovac AB to on financing the activities for follow periods. Based on the above Management therefore considers it appropriate to prepare the financial statements on an ongoing basis. Our opinion has not been modified with respect to this matter.
Konklusion (revision):Opinion We have audited the financial statements of Cytovac A/S for the financial year 01. 01. 2022 - 31. 12. 2022, which comprise the income statement, statement of comprehensive income, balance sheet, statement of changes in equity, cash flow statement and notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Company´s financial position at 31. 12. 2022, and of the results of its operations and cash flows for the financial year 01. 01. 2022 - 31. 12. 2022 in accordance with International Financial Reporting Standards as adopted by the EU and additional requirements of the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on the management’s review Management is responsible for the management’s review. Our opinion on the financial statements døs not cover the management’s review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the management’s review and, in doing so, consider whether the management’s review is materially inconsistent with the financial state-ments, or our knowledge obtained in the audit or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the management’s review provides the information re-quired under the Danish Financial Statements Act. Based on the work we have performed; we conclude that the management’s review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial State-ments Act. We did not identify any material misstatement of the management’s review.
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