Ton TopCo ApS - CVR: 39146789

2023, DKK

05.07.2024

Bruttoresultat

-117'

Primær drift

Na.

Årets resultat

-8.282'

Aktiver

146''

Kortfristede aktiver

49.515'

Egenkapital

-35.988'

Afkastningsgrad

0 %

Soliditetsgrad

-25 %

Likviditetsgrad

27 %

Resultat

05.07.2024

Årsrapport	2023 05.07.2024	2022 06.07.2023	2021 30.06.2022	2020 07.06.2021	2019 31.08.2020	2017 25.06.2019
Nettoomsætning
Bruttoresultat	-117.000	2.405.000	-1.682.000	-94.000	-418.000	0
Resultat af primær drift	0	0	0	-94.000	-418.000	0
Indtægter af kapitalandele (tilknyttede og associerede)	0	0	0	0	0	0
Finansielle indtægter	0	10.000	0	0	0	0
Finansieringsomkostninger	-8.165.000	-621.000	-2.000	0	-1.000	-1.000
Andre finansielle omkostninger	0	0	0	0	0	0
Resultat før skat	-8.282.000	-26.063.000	-1.684.000	-94.000	-419.000	-637.938.000
Resultat	-8.282.000	-26.063.000	-1.682.000	-93.000	-418.000	-637.938.000
Forslag til udbytte	0	0	0	0	0	0

Aktiver

05.07.2024

Årsrapport	2023 05.07.2024	2022 06.07.2023	2021 30.06.2022	2020 07.06.2021	2019 31.08.2020	2017 25.06.2019
Kortfristede varebeholdninger	0	0	0	0	0	0
Kortfristede tilgodehavender fra salg og tjenesteydelser	49.502.000	743.000	4.000	574.000	665.000	87.000
Likvider	13.000	12.000	2.000	0	0	50.000
Kortfristede aktiver	49.515.000	755.000	6.000	574.000	665.000	137.000
Immaterielle aktiver og goodwill	0	0	0	0	0	0
Finansielle anlægsaktiver	96.313.000	0	0	0	0	0
Materielle aktiver	0	0	0	0	0	0
Langfristede aktiver	96.313.000	0	0	0	0	0
Aktiver	145.828.000	755.000	6.000	574.000	665.000	137.000

Aktiver

05.07.2024

Passiver

05.07.2024

Årsrapport	2023 05.07.2024	2022 06.07.2023	2021 30.06.2022	2020 07.06.2021	2019 31.08.2020	2017 25.06.2019
Forslag til udbytte	0	0	0	0	0	0
Egenkapital	-35.988.000	-27.706.000	-1.643.000	39.000	132.000	-1.000
Hensatte forpligtelser	0	0	0	0	0	0
Langfristet gæld til banker	0	0	0	0	0	0
Anden langfristet gæld		0	0	0	0	0
Leverandører af varer og tjenesteydelser	31.000	34.000	113.000	0	0	0
Kortfristede forpligtelser	181.816.000	28.461.000	1.649.000	535.000	533.000	138.000
Gældsforpligtelser	181.816.000	28.461.000	1.649.000	535.000	533.000	138.000
Forpligtelser	181.816.000	28.461.000	1.649.000	535.000	533.000	138.000
Passiver	145.828.000	755.000	6.000	574.000	665.000	137.000

Passiver

05.07.2024

Nøgletal

05.07.2024

Årsrapport	2023 05.07.2024	2022 06.07.2023	2021 30.06.2022	2020 07.06.2021	2019 31.08.2020	2017 25.06.2019
Afkastningsgrad	Na.	Na.	Na.	-16,4 %	-62,9 %	Na.
Dækningsgrad	Na.	Na.	Na.	Na.	Na.	Na.
Resultatgrad	Na.	Na.	Na.	Na.	Na.	Na.
Varelagerets omsætningshastighed	Na.	Na.	Na.	Na.	Na.	Na.
Egenkapitals-forretning	23,0 %	94,1 %	102,4 %	-238,5 %	-316,7 %	63.793.800,0 %
Payout-ratio	Na.	Na.	Na.	Na.	Na.	Na.
Gældsdæknings-nøgletal	Na.	Na.	Na.	Na.	-41.800,0 %	Na.
Soliditestgrad	-24,7 %	-3.669,7 %	-27.383,3 %	6,8 %	19,8 %	-0,7 %
Likviditetsgrad	27,2 %	2,7 %	0,4 %	107,3 %	124,8 %	99,3 %

Resultat

05.07.2024

Gæld

05.07.2024

Årsrapport

05.07.2024

Nyeste:01.01.2023- 31.12.2023(offentliggjort: 05.07.2024)

Information om virksomhedens regnskabsklasse:The annual report of Ton TopCo ApS for 2023 has been prepared in accordance with the provisions in the Danish Financial Statements Act applying to reporting class B entities and elective choice of certain provisions applying to reporting class C entities.

Oplysning om eventualaktiver:The subsidiary Kg BidCo ApS was in June 2020 awarded E 87 million (c. DKK 648 million) by the International arbitral tribunal in Denmark. The international arbitral tribunal ruled in accordance with Kg BidCo ApS’ claims of fraud and willful misconduct and sanctioned the seller Green Magnum S. A. to pay E87 million in compensation to Kg BidCo ApS. The tribunal ruled that Green Magnum S. A. in January 2018 sold Gram Equipment A/S (and GEH Invest ApS), based on fraudulent financial reporting and therefore was liable to pay damages to Kg BidCo ApS. The ruling is final and cannot be appealed. However, due to the uncertainties, the receivable is not recognized in the Financial statements for Kg Bidco ApS for 2020 as the counterpart failed to pay the award in due time on the due date of 7 July 2020. Kg BidCo ApS have and will continue to pursue any legal steps against the parties associated with Green Magnum S. A. in order to collect the awarded compensation of EUR 87 million arising from fraud and willful misconduct. In November 2023 the Danish Maritime and Commercial High Court issued an adverse ruling for Kg BidCo ApS in a case filed by Kg BidCo ApS against, inter alia, the former owners of Green Magnum S. A. and the former managers of Gram Equipment A/S. In the ruling, Kg BidCo ApS was ordered to pay legal costs totalling approximately DKK 45 million. Kg BidCo ApS has appealed the ruling.

Beretning

05.07.2024

Dato for ledelsens godkendelse af årsrapporten:2024-06-28

Beskrivelse af usædvanlige forhold, der kan have påvirket indregningen eller målingen:In November 2023 the Danish Maritime and Commercial High Court issued an adverse ruling for Kg BidCo ApS in a case filed by Kg BidCo ApS against, inter alia, the former owners of Green Magnum S. A. and the former managers of Gram Equipment A/S. In the ruling, Kg BidCo ApS was ordered to pay legal costs totalling approximately DKK 45 million. Kg BidCo ApS has appealed the ruling. Kg BidCo ApS was in June 2020 awarded E 87 million (c. DKK 648 million) by the International arbitraltribunal in Denmark. The international arbitral tribunal ruled in accordance with Kg BidCo ApS’ claims of fraud and willful misconduct and sanctioned the seller, Green Magnum S. A (Luxembourg), to pay a total amount of E87 million in compensation to Kg BidCo ApS. The tribunal ruled that Green Magnum S. A. in January 2018 sold Gram Equipment A/S (and GEH Invest ApS), based on fraudulent financial reporting and therefore was liable to pay damages to Kg BidCo ApS. The ruling is final and cannot be appealed. Procuritas has, on behalf of Green Magnum S. A, stated that Green Magnum S. A. currently has limited financial means, why they expect that Kg BidCo ApS de facto will not receive any cash payout from Green Magnum S. A. Kg BidCo ApS will pursue any legal steps against the parties associated with Green Magnum S. A. in order to collect the awarded compensation of EUR 87 million arising from the fraud and willful misconduct. Due the uncertainties of the awarded compensation, none of the awarded amounts are reflected as receivables in the Financial Statements for Kg BidCo ApS, please refer to Note 19 “Contingent assets”. The Group had significantly legal expenses related to the case during the year.

Statement by Management on the annual report

Identifikation af den godkendte årsrapport:Today, the Board of Directors and the Executive Board have discussed and approved the annual report of Ton TopCo ApS for the financial year 1 January - 31 December 2023.

Management's review

Beskrivelse af virksomhedens væsentligste aktiviteter:Ton TopCo ApS is the holding company of Kg BidCo ApS and the Gram Equipment Group. The company’s objective is to invest in shares with the view to make a return and to provide management services in respect of strategic, managerial and business development matters.