Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:BDO Statsautoriseret revisionsaktieselskab
Revisionsvirksomhedens CVR-nr.:20222670
Beskrivelse af revisor:State-Authorized Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse C, mellemstor virksomhed
Grundlag for konklusion (revision):Basis for Qualified OpinionThe Group and the Parent have recognized a deferred tax of DKK 30 million (2021: DKK 18 million) in the consolidated financial statements and DKK 27 million (2021: DKK 15 million) in the Parent’s financial statements representing the value of the tax losses carried forward which the Group and Parent expects to be able to benefit from in the foreseeable future based on Management’s assessment of positive outcome of turnaround initiatives expectedly will result in the Group and the Parent being profitable from 2024 and onwards. Considering that the Group and the Parent have reported losses for several years and the Group and the Parent are still in its early stages of the turnaround period, we are at this stage unable to obtain sufficient appropriate audit evidence about whether the future earnings for the forthcoming years will materialize as expected by Management. Consequently, we are unable to determine whether any adjustments to the deferred tax asset as determined and measured by Management is necessary. We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated and Parent Financial Statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements, 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 qualified opinion.
Konklusion (revision):OpinionWe have audited the Financial Statements of NOA NOA A/S for the financial year 1 January - 31 December 2022, which comprise income statement, Balance Sheet, statement of changes in equity, notes and a summary of significant accounting policies. The Financial Statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects the financial position of the Group and the Parent as at December 31, 2022 and the financial performance and its cash flows for the year then ended in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on Management CommentaryManagement is responsible for Management Commentary. Our opinion on the Financial Statements døs not cover Management Commentary, and we do not express any form of assurance conclusion thereon. In connection with our audit of the Consolidated and Parent Financial Statements, our responsibility is to read Management Commentary and, in doing so, consider whether Management Commentary is materially inconsistent with the Consolidated and Parent 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 Commentary provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that Management Commentary is in accordance with the Consolidated and Parent 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 Commentary.
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