Mapon Denmark Aps

Udviklingen i aktiviteter og økonomiske forhold
Selskabets resultatopgørelse for 2023 udviser et underskud på DKK 2.135.478, og selskabets balance pr. 31. december 2023 udviser en negativ egenkapital på DKK 2.963.193.
Selskabet har i 2022 omlagt regnskabsår fra 1. juli - 30 juni til 1. januar - 31. december. Omlægningsperioden går fra 1. juli 2022 - 31. december 2022. Sammenligningstallene for resultatopgørelsen omfatter derfor alene 6 måneder, og sammenligningstallene er derfor ikke sammenlignelige.
Finansiering
Moderselskabet, AS Mapon, blev aktionær i Mapon Denmark ApS i september 2022, hvilket har medført
visse ændringer i organisationsstrukturen og introduceret en mere fokuseret strategi for det danske marked og Mapon Denmark ApS' aktiviteter i løbet af 2023. Herudover er der implementeret flere interne systemer som anvendes af Mapon-gruppen i Mapon Denmark ApS.

I løbet af 2023 har Mapon Denmark opskaleret medarbejderstaben og introduceret flere nye stillinger, der har medført en markant stigning i personaleomkostningerne, men selvom salget er steget markant, var det stadig under forventningerne. Derudover har der været nogle ekstra ikke-budgetterede udgifter i forbindelse med skiftet af regnskabspartner.


Ledelsen observerer kraftig vækst i salgstallet både i 2023 og primo 2024 og vurderer, at Mapon Denmark ApS vil nå et break-even punkt i løbet af 2024, blandt andet som følge af et stærkere fokus på diverse interne KPI’er, budgetkontroltiltag, og opgraderet ansættelsesproces. Moderselskabet, AS Mapon er også klar til at vurdere behovet for en forhøjelse af aktiekapitalen i Mapon Denmark ApS i løbet af 2024-2025.

Selskabets fortsatte drift er betinget af, at moderselskabet fortsat yder den nødvendige
økonomiske støtte og kredit, således at selskabet kan opfylde sine økonomiske forpligtelser.

Der er ikke indgået skriftlige aftaler vedrørende denne støtte på tidspunktet for udarbejdelsen af årsregnskabet, men ledelsen forventer, at disse aftaler vil blive indgået.


På denne baggrund er årsrapporten udarbejdet under forudsætning af fortsat drift., Financial review
The company's income statement for the year ended 31 December 2023 shows a loss of DKK 2.135.478, and the balance sheet at 31 December 2023 shows negative equity of DKK 2.963.193.
In 2022, the company has changed the financial year from 1 July - 30 June to 1 January - 31 December. The conversion period runs from 1.
July 2022 - 31 December 2022. The comparative figures for the income statement therefore only cover 6 months, and the comparative figures are therefore not comparable.
Financing
The parent company, AS Mapon, became shareholder of Mapon Denmark ApS in the beginning of September 2022, making certain changes in the organizational structure, introducing a more focused strategy for the Danish market and Mapon Denmark ApS' operations during 2023. Additionally, several internal systems used by the Mapon group were implemented for Mapon Denmark ApS.

During 2023, Mapon Denmark scaled up its headcount, introducing several new positions that led to a significant increase in personnel costs, whereas even though the sales of the company increased significantly, they still were below expectations. In addition to that, there were some additional unbudgeted expenses related to the change of the accounting partner.


The management observes strong growth of the sales figure both in 2023 and at the beginning of 2024 and believes that Mapon Denmark ApS will reach a breakeven point during 2024, among other things, due to a stronger focus on various internal KPI, budget control initiatives, and upgraded hiring process. AS Mapon also is ready to evaluate the need for an increase in the share capital of Mapon Denmark ApS during 2024-2025.


The company's continued operation is conditional on the parent company continuing to provide the necessary financial support and credit so that the company can fulfill its financial obligations.

No written agreements regarding this support were entered into at the time of the preparation of the annual accounts, but management expects these agreements to be entered into.

On this basis, the annual report has been prepared under the assumption of going concern.