VPCIR.COM ApS

The Company's principal activitiesThe Company's principal activities consist in developing and marketing analytical methods to improve food safety and related activities.

Financial reviewThe Company's Income Statement of the financial year 1 January 2025 - 31 December 2025 shows a result of DKK 1.913.757 and the Balance Sheet at 31 December 2025 a balance sheet total of DKK 12.445.375 and an equity of DKK 11.444.726.

The result is in line with expectations. Management considers the result as satisfactory

Recognition and measurement uncertaintiesThere have been no uncertainties regarding recognition and measurement in the annual report, apart from the matters described in Note 7 to the annual report, to which reference is made.

The company recognises and measures development costs in progress at cost. For a more detailed description of the development asset, please refer to Note 3. The valuation is contingent upon the development asset, once completed, being in demand by consumers in accordance with the budgets prepared. Furthermore, it is a prerequisite that the company has the necessary liquidity to complete the development project. As the asset is under construction and not yet in use, there is naturally some uncertainty regarding its value. It is management’s assessment that the development asset will be marketable to consumers and that the company will be able to complete the projects.

No exceptional circumstances have affected recognition or measurement.

After the end of the financial year, no events have occurred which may change the financial position of the entity substantially.

No contingent liabilities exist at the balance sheet date.

9. Collaterals and securitiesNo securities or mortgages exist at the balance sheet date.