AgriRobot ApS

Description of key activities of the companyThe company's main activity consists of developing a certifiable safety system and complementary services for agricultural autonomous machinery, based on a combination of our own developed software, trained AI models, and sourced sensor hardware. The safety solution enables international manufacturers and system integrators (OEMs) of agricultural autonomous machines to allow their products to operate without physical supervision and compliance with international ISO standards.

Significant changes in the company's activities and financial mattersThe year 2025 was from beginning highly dedicated to finalizing a significant part of our remaining development of our product. We have achieved significant progress with our system architecture and compliance documentation. We have a very good collaboration with our customers and gain valuable knowledge in optimizing our system processes and customer satisfaction.

Going concern…

Uncertainties connected with recognition or measurementWe refer to the description in note 2 of the financial statements regarding the uncertainty connected with the recognition and measurement of the recognized tax credit related to development costs.

2.

Uncertainties concerning recognition and measurementReceivable income tax for 2025 amounts to DKK 1.223.113 according to note 7 on the next page.…

Events occurring after the end of the financial yearAfter the balance sheet end date a cash capital raise of nominal DKK 2.525 was made on 12th of May 2026 at a price of 116.510, adding a total of DKK 2.941.878 to the equity.

After registration of the share capital increase, the share capital of the Company amounts to nominally DKK 60.179.

No other events have occurred after the balance sheet end date which could significantly affect the company's financial position.

3.

Subsequent eventsAfter the balance sheet end date a cash capital raise of nominal DKK 2.525 was made on 12th of May 2026 at a price of 116.510, adding a total of DKK 2.941.878 to the equity.

After registration of the share capital increase, the share capital of the Company amounts to nominally DKK 60.179.

After the balance sheet end date a cash capital raise of nominal DKK 2.525 was made on 12th of May 2026 at a price of 116.510, adding a total of DKK 2.941.878 to the equity.

After registration of the share capital increase, the share capital of the Company amounts to nominally DKK 60.179.

11.Contractual obligations and contingencies, etc.

DKK in thousands…

10.Charges and securityFor the long-term loan of DKK 3 million from the Export and Investment Fund of Denmark (EIFO), a floating charge of DKK 3 million has been granted. The charge provide security in assets as operating equipment and machinery, goodwill, rights and patents, inventories, as well as trade receivables from the sale of goods and services.

DKK in thousands…