Korrigerende information til årsrapporten 2024 samt delårsrapporten for 1. halvår 2025 som følge af påbud fra Erhvervsstyrelsen
26.11.2025 16:40:37 CET | GlobeNewswire by notified | pressemeddelelse
Korrigerende information til årsrapporten 2024 samt delårsrapporten for 1. halvår 2025 som følge af påbud fra Erhvervsstyrelsen
København, 26. november 2025
Selskabsmeddelelse nr. 12
Pharma Equity Group A/S ("Selskabet") offentliggør hermed konsekvenserne af en korrektion til Selskabets årsrapport for 2024 samt delårsrapport for 1. halvår 2025.
Denne selskabsmeddelelse udsendes i forlængelse af et påbud fra Erhvervsstyrelsen af 20. november 2025 i sag 2024-5542. Styrelsen har påbudt Selskabet at anvende en "Expected Credit Loss" (ECL) model i henhold til IFRS 9 ved målingen af Selskabets tilgodehavende hos Portinho S.A.
Offentliggørelse af formelt tillæg
Selskabets revisor, BDO Statsautoriseret Revisionsaktieselskab, har påbegyndt gennemgangen af den korrigerende information med henblik på afgivelse af erklæring. Selskabet forventer at kunne offentliggøre det endelige, reviderede tillæg til årsrapporten ("Supplementary Information") med tilhørende revisorerklæring inden for ca. 14 dage.
Nedenstående tabeller viser de regnskabsmæssige konsekvenser, som vil fremgå af det endelige tillæg.
Baggrund
Selskabet har hidtil målt tilgodehavendet baseret på en forenklet nutidsværditilgang. I overensstemmelse med Erhvervsstyrelsens påbud har ledelsen nu implementeret en IFRS 9-baseret ECL-model, der indregner kreditrisikoen gennem sandsynlighedsvægtede scenarier og fratrækker forventede inddrivelsesomkostninger direkte i værdiansættelsen.
Konsekvenser for årsrapporten 2024
Implementeringen af ECL-modellen medfører, at den regnskabsmæssige værdi af tilgodehavendet pr. 31. december 2024 nedskrives fra 58.000 TDKK til 41.812 TDKK. Da ændringen betragtes som en korrektion af en regnskabsmæssig fejl, indregnes effekten i resultatopgørelsen for 2024.
Tabel 1: Korrektion af hovedtal for 2024
| (TDKK) | Oprindelig rapport 2024 | Korrektion | Korrigeret 2024 |
| Financial Performance | |||
| Operating profit/loss (EBIT) | -21.287 | 0 | -21.287 |
| Allowance Portinho receivable | 0 | -16.188 | -16.188 |
| Financial expenses | -4.964 | 0 | -4.964 |
| Profit/loss for the year | -24.422 | -16.188 | -40.610 |
| Balance pr. 31.12.2024 | |||
| Receivable Portinho S.A. | 58.000 | -16.188 | 41.812 |
| Total assets | 65.606 | -16.188 | 49.418 |
| Total equity | 48.875 | -16.188 | 32.687 |
Note: Selskabet fastholder estimatet for 2023, hvorfor den samlede effekt af overgangen til ECL-modellen pr. ultimo 2024 indregnes i 2024-tallene.
Konsekvenser for delårsrapporten for 1. halvår 2025
I forlængelse af implementeringen af den nye ECL-model har selskabet foretaget en revurdering af værdiansættelsen pr. 30. juni 2025 (H1). Revurderingen tager højde for den seneste udvikling i de igangværende forhandlinger samt en opdateret risikovurdering. På denne baggrund er dagsværdien af tilgodehavendet pr. 30. juni 2025 opgjort til 33.697 TDKK.
Da tilgodehavendet i den oprindelige delårsrapport var indregnet til 58.000 TDKK, medfører dette en samlet negativ korrektion af balancen på 24.303 TDKK. Heraf stammer 16.188 TDKK fra korrektionen af primosaldoen (fra 2024), mens de resterende 8.115 TDKK udgør en yderligere værdiregulering i 1. halvår 2025, som belaster periodens resultat.
Tabel 2: Korrektion af hovedtal for H1 2025
| (TDKK) | Oprindelig rapport H1 2025 | Korrektion | Korrigeret H1 2025 |
| Resultatopgørelse | |||
| Operating profit/loss (EBIT) | -8.568 | 0 | -8.568 |
| Allowance Portinho receivable | 0 | -8.115 | -8.115 |
| Financial expenses | -1.438 | 0 | -1.438 |
| Profit/loss for the year | -9.495 | -8.115 | -17.610 |
| Balance pr. 30.06.2025 | |||
| Receivable Portinho S.A. | 58.000 | -24.303 | 33.697 |
| Total equity | 39.379 | -24.303 | 15.076 |
Ledelsens udtalelse
Denne korrektion er af ren regnskabsmæssig karakter og påvirker ikke Selskabets likviditet eller cash flow. Det juridiske krav mod debitor opretholdes fuldt ud, og Selskabet arbejder fortsat målrettet på at maksimere inddrivelsen gennem de igangværende forhandlinger.
For yderligere information, kontakt:
Christian Tange, CEO, Pharma Equity Group A/S, telefon: +45 2948 8417
Christian Vinding Thomsen, Bestyrelsesformand, Pharma Equity Group A/S, telefon: +45 2622 7222
Om Pharma Equity Group A/S
Pharma Equity Group er et børsnoteret selskab på Nasdaq Copenhagens hovedliste. Selskabets hovedfokus er på at fremme de forskellige lægemiddelkandidater i sit datterselskab, Reponex Pharmaceuticals A/S. Med et urokkeligt fokus på Health Care er Pharma Equity Groups primære mål at tilføre betydelig værdi til Reponex Pharmaceuticals' forskellige lægemiddelkandidater.
Selskabet er forpligtet til at yde omfattende support, ressourcer og ekspertise til at drive udviklingen og succesen af disse lægemiddelkandidater. Som strategisk partner arbejder Pharma Equity Group tæt sammen med Reponex Pharmaceuticals og prioriterer fremme af innovative medicinske løsninger og banebrydende behandlinger. Først når det fulde potentiale i Reponex Pharmaceuticals er blevet udfoldet, er intentionen om at udforske muligheder for at investere i andre virksomheder. Denne tilgang sikrer et stærkt engagement i de aktuelle medicinske projekter og deres udvikling, samtidig med at den – på længere sigt – forbliver åben for nye strategiske investeringer med henblik på fortsat vækst.
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