e-Boks Holding ApS

The Company’s principal activities comprise investments in equity interests for the purpose of generating a return, as well as the provision of management consultancy and administrative services and other activities related thereto.

DevelopmentThe preparation of the Financial Statements requires Management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities as well as the accompanying disclosures. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amounts of assets or liabilities in future periods. Management continuously reassesses these estimates and judgements based on the circumstances prevailing at the time.The most significant judgments, estimates and assumptions relate to the valuation of capitalised development costs in the subsidiary, e-Boks Development A/S, including the assessment of whether development costs meet the criteria for capitalisation and whether th…

The Company's subsidiary, e-Boks Nordic A/S, acquired a controlling interest in Dewa ApS. The transaction was completed on 15 January 2026.Besides from the above, no subsequent events has occurred.

Other contingent liabilities

The group companies are jointly and severally liable for tax on the jointly taxed incomes etc of the Group. The total amount of corporation tax payable is disclosed in the Annual Report of CC EB Invest ApS, which is the management company of the joint taxation purposes. Moreover, the group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax on unearned income. Any subsequent adjustments of corporation taxes and withholding taxes may increase the Company's liability.

Charges and securityAs security for the Company's bank facilities with Sydbank A/S raised in connection with the acquisition of e-Boks Group A/S, the Company has provided security over shares in e-Boks Group A/S and its subsidiaries, as well as pledges over bank accounts and receivables. Shareholder loans within the Company are contractually subordinated to the bank facilities. The bank facilities amount DKK 75 million.