Abi Invest Industriudvikling Aps

Beskrivelse af virksomhedens væsentligste aktiviteter

The group's main activities are to develop, design, produce, install and service special machines and industrial machines that streamline customers' production processes.
The parent company's main activity is to own shares in subsidiaries.

Beskrivelse af usikkerhed ved indregning eller måling

During the financial year, the Company carried out impairment tests on the recognised goodwill. The impairment test did not give rise to a write-down of the carrying values. Due to the market situation in the financial markets, several significant assumptions for the impairment test are associated with considerable uncertainty, including management's expectations for the company's budget for the coming years, growth rate during the terminal period and discount factor. If the assumptions used develop negatively, there may be a need to make write-downs in future financial years.

Beskrivelse af udviklingen i virksomhedens aktiviteter og økonomiske forhold

The income statement for 2023 shows a loss of DKK 24,578 thousand against a loss of DKK 31,763 thousand last year, and the balance sheet at 31 December 2023 shows equity of DKK 63,461 thousand. The profit for the year is therefore below expectations, which is primarily due to postponement of the delivery time on several significant projects. The management therefore finds the result for the year unsatisfactory.
The company's management continuously assesses the company's liquidity, financing and capital situation. Based on management's expectations and the current budget and forecast for 2024, which show an expected EBITDA in the range of DKK 5-8 million and a total cash flow for the year in the range of DKK 4-6 million, it is the management's opinion that the available liquidity and financing are sufficient to cover the company's activities for a period of at least 12 months after the balance sheet date.

Omtale af betydningsfulde hændelser, som er indtruffet efter regnskabsårets afslutning

No events materially affecting the Group's and the Company's financial position have occurred subsequent to the financial year-end.

Beskrivelse af virksomhedens forventede udvikling

At the beginning of 2024, there is a good order backlog and a large growth in inquiries and proposals, which gives management a reasonable belief in significant growth and positive operations for the financial year 2024. Management believes that the group has good prospects for a positive return on capital, which in the long term may exceed the annual costs for financing and depreciation of goodwill. For the financial year 2024, management expects an EBITDA between DKK 5 and 8 million for the group, and a profit before tax between DKK 3 and 5 million.