Investor Presentaiton

nuuday Management review Financial statements Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 Parent company Statements 3.5 | Trade receivables (DKKm) Trade receivables Expected credit losses Trade receivables, net Expected credit losses at 1 January Expected credit losses recognised Realised credit losses Reversed expected credit losses Expected credit losses at 31 December 3.6 Contract assets and liabilities 2022 2021 (DKKm) 2022 2021 1,218 1,207 (89) (163) 1,129 1,044 Assets recognised from costs to obtain a contract (SAC) Assets recognised from costs to fulfil a contract Assets recognised from costs to fulfil an internal contract Total contract assets 226 197 41 18 349 314 616 529 (163) (179) (50) (34) Deferred subscription income 2,168 2,133 99 33 25 17 Work in progress for the account of third parties, liabilities Total contract liabilities 5 17 2,173 2,150 (89) (163) Trade receivables (DKKm) Not yet due Less than 1 month past due More than More than More than 1 month past due 3 months past due 6 months past due Total 2022 Expected loss rate Gross carrying amount Expected credit losses 2% 1% 2% 18% 76% 895 151 61 22 89 (15) (1) (1) (4) (68) 7% 1,218 (89) 2021 Expected loss rate Gross carrying amount | 1% 1% 4% 11% 75% 14% 778 144 50 37 198 1,207 Expected credit losses (7) (2) (2) (3) (149) (163) Nuuday Annual Report 2022 94

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