Investor Presentaiton
nuuday
Management review Financial statements Section 1
Section 2 Section 3 Section 4
Section 5
Section 6
Parent company
Statements
Independent auditor's report
To the shareholder
of Nuuday A/S
Opinion
We have audited the consolidated finan-
cial statements and the parent financial
statements of Nuuday A/S for the finan-
cial year 01.01.2022 - 31.12.2022, which
comprise the income statement, state-
ment of comprehensive income, balance
sheet, statement of changes in equity,
cash flow statement and notes, including
a summary of significant accounting poli-
cies, for the Group as well as the Parent.
The consolidated financial statements
and the parent financial statements are
prepared in accordance with Interna-
tional Financial Reporting Standards as
adopted by the EU and additional re-
quirements of the Danish Financial
Statements Act.
In our opinion, the consolidated financial
statements and the parent financial
statements give a true and fair view of
the Group's and the Parent's financial
position at 31.12.2022, and of the results
of their operations and cash flows for
the financial year 01.01.2022 - 31.12.2022
in accordance with International Finan-
cial Reporting Standards as adopted by
the EU and additional requirements of
the Danish Financial Statements Act.
Basis for opinion
We conducted our audit in accordance
with International Standards on Auditing
(ISAS) and the additional requirements
applicable in Denmark. Our responsibili-
ties under those standards and require-
ments are further described in the "Au-
ditor's responsibilities for the audit of the
consolidated financial statements and
the parent financial statements" section
of this auditor's report. We are inde-
pendent of the Group in accordance
with the International Ethics Standards
Board for Accountants' International
Code of Ethics for Professional Account-
ants (IESBA Code) and the additional
ethical requirements applicable in Den-
mark, and we have fulfilled our other
ethical responsibilities in accordance
with these requirements and the IESBA
Code. We believe that the audit evi-
dence we have obtained is sufficient and
appropriate to provide a basis for our
opinion.
Statement on management
commentary
Management is responsible for Manage-
ment commentary.
Our opinion on the consolidated financial
statements and the parent financial
statements does not cover the manage-
ment commentary, and we do not ex-
press any form of assurance conclusion
thereon.
In connection with our audit of the con-
solidated financial statements and the
parent financial statements, our respon-
sibility is to read the management com-
mentary and, in doing so, consider
whether the management commentary
is materially inconsistent with the consol-
idated financial statements and the par-
ent financial statements or our
knowledge obtained in the audit or oth-
erwise appears to be materially mis-
stated.
Moreover, it is our responsibility to con-
sider whether management commentary
provides the information required under
the Danish Financial Statements Act.
Based on the work we have performed,
we conclude that the management com-
mentary is in accordance with the con-
solidated financial statements and the
parent financial statements and has
been prepared in accordance with the
requirements of the Danish Financial
Statements Act. We did not identify any
material misstatement of the manage-
ment commentary.
Management's responsibilities
for the financial statements and the
parent financial statements
Management is responsible for the prep-
aration of consolidated financial state-
ments and parent financial statements
that give a true and fair view in accord-
ance with International Financial Report-
ing Standards as adopted by the EU and
additional requirements of the Danish Fi-
nancial Statements Act, and for such in-
ternal control as Management deter-
mines is necessary to enable the prepa-
ration of consolidated financial state-
ments and parent financial statements
that are free from material misstate-
ment, whether due to fraud or error.
In preparing the consolidated financial
statements and the parent financial
statements, Management is responsible
for assessing the Group's and the Par-
ent's ability to continue as a going con-
cern, for disclosing, as applicable, mat-
ters related to going concern, and for
using the going concern basis of ac-
counting in preparing the consolidated
financial statements and the parent
financial statements unless Management
either intends to liquidate the Group or
the Entity or to cease operations, or has
no realistic alternative but to do so.
Nuuday Annual Report 2022
100View entire presentation