IMPERO A/S - CVR: 32326676

2022, DKK

21.06.2023

Bruttoresultat

4.000

Primær drift

-18.982'

Årets resultat

-18.506'

Aktiver

30.597'

Kortfristede aktiver

22.791'

Egenkapital

16.489'

Afkastningsgrad

-62 %

Soliditetsgrad

54 %

Likviditetsgrad

162 %

Resultat

21.06.2023

Årsrapport	2022 21.06.2023	2021 27.04.2022	2020 02.03.2021	2019 27.05.2020	2018 03.06.2019	2017 05.03.2018	2016 09.02.2017
Nettoomsætning	4.200	15.094.673
Bruttoresultat	4.000	0	4.243.461	2.411.087	1.064.494	400.061	459.420
Resultat af primær drift	-18.982.000	-16.242.729	-5.237.347	-8.026.989	-8.700.877	-4.897.671	-2.155.178
Indtægter af kapitalandele (tilknyttede og associerede)	0	0	0	0	0	0	0
Finansielle indtægter	56.000	355	234	-344	84	0	0
Finansieringsomkostninger	-230.000	0	0	0	-91.986	-19.394	-48.098
Andre finansielle omkostninger	0	-257.817	-67.475	-314.567	0	0	0
Resultat før skat	-19.156.000	-16.500.191	-5.304.588	-8.341.900	-8.792.779	-4.917.065	-2.203.276
Resultat	-18.506.000	-16.022.138	-4.690.711	-8.105.086	-8.581.579	-3.854.792	-1.669.124
Forslag til udbytte	0	0	0	0	0	0	0

Aktiver

21.06.2023

Årsrapport	2022 21.06.2023	2021 27.04.2022	2020 02.03.2021	2019 27.05.2020	2018 03.06.2019	2017 05.03.2018	2016 09.02.2017
Kortfristede varebeholdninger	0	0	0	0	0	0	0
Kortfristede tilgodehavender fra salg og tjenesteydelser	7.623.000	4.106.193	6.418.920	2.801.892	1.841.789	1.887.223	405.478
Likvider	15.168.000	27.536.972	5.568.198	1.968.533	8.383	606.848	3.261.228
Kortfristede aktiver	22.791.000	31.643.165	11.987.118	4.770.425	1.850.172	2.494.071	3.666.706
Immaterielle aktiver og goodwill	7.266.000	5.851.200	5.115.962	4.236.685	4.231.002	4.431.927	4.102.702
Finansielle anlægsaktiver	540.000	530.887	68.400	127.655	69.400	39.450	40.300
Materielle aktiver	0	0	0	0	0	0	0
Langfristede aktiver	7.806.000	6.382.087	5.184.362	4.364.340	4.300.402	4.471.377	4.143.002
Aktiver	30.597.000	38.025.252	17.171.480	9.134.765	6.150.574	6.965.448	7.809.708

Aktiver

21.06.2023

Passiver

21.06.2023

Årsrapport	2022 21.06.2023	2021 27.04.2022	2020 02.03.2021	2019 27.05.2020	2018 03.06.2019	2017 05.03.2018	2016 09.02.2017
Forslag til udbytte	0	0	0	0	0	0	0
Egenkapital	16.489.000	26.338.943	5.406.718	2.097.425	-550.808	2.530.772	6.385.564
Hensatte forpligtelser	0	0	0	0	0	0	341.716
Langfristet gæld til banker	0	0	0	0	0	0	0
Anden langfristet gæld		0	0	0	0	0	0
Leverandører af varer og tjenesteydelser	1.015.000	1.474.698	429.653	273.289	176.123	80.000	30.000
Kortfristede forpligtelser	14.109.000	11.686.309	11.088.334	6.805.216	6.701.382	4.434.676	1.082.428
Gældsforpligtelser	14.109.000	11.686.309	11.764.762	7.037.340	6.701.382	4.434.676	1.082.428
Forpligtelser	14.109.000	11.686.309	11.764.762	7.037.340	6.701.382	4.434.676	1.082.428
Passiver	30.597.000	38.025.252	17.171.480	9.134.765	6.150.574	6.965.448	7.809.708

Passiver

21.06.2023

Nøgletal

21.06.2023

Årsrapport	2022 21.06.2023	2021 27.04.2022	2020 02.03.2021	2019 27.05.2020	2018 03.06.2019	2017 05.03.2018	2016 09.02.2017
Afkastningsgrad	-62,0 %	-42,7 %	-30,5 %	-87,9 %	-141,5 %	-70,3 %	-27,6 %
Dækningsgrad	95,2 %	Na.	Na.	Na.	Na.	Na.	Na.
Resultatgrad	-440.619,0 %	-106,1 %	Na.	Na.	Na.	Na.	Na.
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	-112,2 %	-60,8 %	-86,8 %	-386,4 %	1.558,0 %	-152,3 %	-26,1 %
Payout-ratio	Na.	Na.	Na.	Na.	Na.	Na.	Na.
Gældsdæknings-nøgletal	-8.253,0 %	Na.	Na.	Na.	-9.458,9 %	-25.253,5 %	-4.480,8 %
Soliditestgrad	53,9 %	69,3 %	31,5 %	23,0 %	-9,0 %	36,3 %	81,8 %
Likviditetsgrad	161,5 %	270,8 %	108,1 %	70,1 %	27,6 %	56,2 %	338,7 %

Resultat

21.06.2023

Gæld

21.06.2023

Årsrapport

21.06.2023

Nyeste:01.01.2022- 31.12.2022(offentliggjort: 21.06.2023)

Beretning

21.06.2023

Dato for ledelsens godkendelse af årsrapporten:2023-03-14

Ledelsespåtegning:The Board of Directors and the Executive Board have today considered and approved the Report of lmpero A/S for the period 1 January 2022 to 31 December 2022. The Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Report gives a true and fair view of lmpero's financial position at 31December 2022 and of the results of its operations for the period1 January 2022 to 31 December 2022. We believe that the management commentary contains a fair review of the affairs and conditions referred to therein. Financial reviewRevenue Recognized revenue in the 12-month period ending 31 December 2022 increased by 32% compared to the same period in 2021 and is a result of the commercial focus and investments in constantly developing our platform. The revenue growth was fuelled by expanding activities in our main markets. Costof salesCost of sales has decreased by 40% compared to 2021, leading to an increase in the contribution margin to 96%. The improvement in the contribution margin is mainly explained by one-off items related to re- invoicing an implementation cost in 2021. The recurring cost of sales remains stable around 4% of revenue. Other external expenses Other external expenses increased by 19% in 2022 compared to 2021. lmpero increased costs related to operations to facilitate the growth and internationalization: e. g., costs of office space, increased marketing activities as well as recruiting and onboarding costs. Staff costs Staff costs increased by 32% for 2022 which primarily is related to hirings within sales,marketing, software development, and operations. In 2022 staff costs were further impacted by one-off items of approx. DKK 1. 3M related to reorganizations. Operating profit/loss (EBIT) lmpero's operating profit amounted to negative DKK 19. 0M in 2022 compared to negative DKK 16. 2M for 2021. EBITDA EBITDA for 2022 amounted to negative DKK 17. 1M versus negative DKK 14. 8M in 2021. Intangible assets Intangible assets as of 31 December 2022 have increased by 24% to DKK 7. 3M when compared to the end of 2021 and are driven by investments in development projects and customer acquisitions. Trade receivables Trade receivables as of 31 December 2022 have reached 25% of revenue compared to 19% at the end of 2021. The development reflects timing of invoicing. The Company døs not foresee losses on its debtors. CashflowstatementThe cash and cash equivalents as of 31 December 2022, amount to DKK 15. 2M. lmpero invested in intangible assets of DKK 1. 4M during 2022, which primarily consists of capitalized costs related to platform development activities as well as customer acquisitions (customer portfolio acquired). lmpero had a negative cash flow from ordinary operating activities of DKK 18. 0M for 2022 against a negative cash flow from ordinary operating activities of DKK 12. 7M for 2021. This is related to the increase in costs from operations to facilitate the growth and internationalization of lmpero, e. g., employment costs, cost of premises, and increased commercial activities. Increase in capital is related to the proceeds of the capital increase in November 2022, as well as the exercise of warrants in January 2022. For 2021the increase in capital was related to proceeds from the IPO. Cash flow from Other financing activities is related to the preparation of the IPO in 2021.