Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Ri Statsautoriseret Revisionsaktieselskab
Revisionsvirksomhedens CVR-nr.:53371914
Beskrivelse af revisor:State authorized public accountant
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):As part of Sundews long-term strategy, the subsidiary MicroSynbiotix (MSX) was acquired back in 2021 with the aim of achieving synergy between the two companies. In connection with the audit, it has not been possible to obtain sufficient documentation for the valuation of MSX which in the balance sheet are recognized at DKK 21,346,059. The management has stated that there have been no circumstances in the company that change the valuation of MSX and they still consider the company to be correctly recognized. Consequently, we were unable to determine whether any adjustments to the valuation are necessary.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the “Auditor's responsibilities for the audit of the financial statements” section of our report. We are independent of the company in accordance with the International Ethics Standards Board for Accountants' 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 and IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.
Konklusion (revision):We have audited the financial statements of Sundew ApS for the financial year 1 January - 31 December 2022, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. The financial statements are prepared under the Danish Financial Statements Act.
In our opinion, except for the potential effects of the matter(s) described in the “Basis for Qualified Opinion” paragraph, the financial statements give a true and fair view of the company's financial position at 31 December 2022 and of the results of the company's operations for the financial year 1 January - 31 December 2022 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on management's review
Management is responsible for management's review.
Our opinion on the financial statements døs not cover 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 management's review and, in doing so, consider whether management's review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated.
Moreover, it is our responsibility to consider whether management's review provides the information required under the Danish Financial Statements Act.
Based on the work we have performed, we conclude that management's review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement of management's review.
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