Verdis A/S

Beskrivelse af udviklingen i virksomhedens aktiviteter og økonomiske forhold
Verdis A/S er den største aktør i Danmark inden for husholdningsaffald.
Virksomheden har i regnskabsåret 2023 blandt andet startet kontrakter op i Ringsted, Sorø, Herlev samt Odsherred. Ydermere har Verdis A/S vundet flere kontrakter vedr. Industri afhentninger med flere. 1. juli 2023 overtog Verdis A/S driften af sorteringspladsen i Gadstrup for genanvendelige materialer.
Bruttofortjenesten i 2023 udgjorde 610.522 t.kr. (2022: 490.718 t.kr.), og årets resultat før skat blev 58.865 t.kr. (2022: 62.690 t.kr.). Omsætningen og bruttofortjenesten er således realiseret bedre end forventet, hvilket primært kan henføres til, at Verdis i regnskabsåret har haft god kvalitet i de service ydelser vi leverer i hele Danmark. Derudover realiseret årets resultat under det forventede, hvilket drives af et højere renteniveau som påvirker selskabets mange leasingaftaler.
Verdis A/S har pr. 21. november 2023 fået ny ultimativ ejer og indgår nu i koncernen Cube III Environment Nord MidCo AS, som aflægger årsrapport efter IFRS. Selskabet har som følge af ændret ejerskab valgt at implementere IFRS 15 (Revenue from Contracts with Customers) og IFRS 16 (Leases) som fortolkningsbidrag for indregning af omsætning og leasing fremfor IAS 11 (Construction Contracts)/IAS 18 (Revenue) og IAS 17 (Leases). Der henvises til anvendt regnskabspraksis for beskrivelse af ændringer samt effekten heraf.

Særlige risici
Verdis' forretningsmæssige risiko er evnen til fortsat at kunne fastholde og udvikle forretningen i et marked under stor forandring. Hovedparten af kundemassen er den danske offentlige sektor, hvorfor der ikke anses for at være nogen særlige risici i forhold til tab på debitorer. Virksomheden har ingen valutarisici og væsentlige risici i forhold til renteændringer., Verdis is the biggest operator in Denmark within household waste.
In the financial year 2023, the company initiated contracts in Ringsted, Sorø, Herlev and Odsherred. Furtherto this, the company won several contracts related to waste in he Industry segment. July 1’st 2023 Verdis A/S assumed sorting activities at the recycling yard in Gadstrup, sorting recyclable fractions.
Gross profit for 2023 amounted to DKK 610,522 thousand (2022: DKK 490,718 thousand), and profit before tax for the year was DKK 58,865 thousand (2022: DKK 62,690 thousand). Revenue and gross profit have thus been realised better than expected, which is primarily attributable to the fact that Verdis has had good quality in the services we provide throughout Denmark during the financial year. In addition, the result for the year was realised below expectations, which is driven by a higher interest rate level that affects the company's many leasing agreements.
As of 21 November 2023, Verdis A/S has a new ultimate owner and is now part of the Cube III Environment Nord MidCo AS group, which prepare its annual report in accordance with IFRS. As a result of the change in ownership, the Company has chosen to implement IFRS 15 (Revenue from Contracts with Customers) and IFRS 16 (Leases) as interpretative contributions for the recognition of revenue and leases rather than IAS 11 (Construction Contracts)/IAS 18 (Revenue) and IAS 17 (Leases). Reference is made to the accounting policies used for a description of changes and the effect thereof.

Paricular risk
Verdis's business risk is the ability to continue to maintain and develop the business in a market that under goes great changes. The main part of the customers is the Danish public sector. Hence, the Company does not consider bad debt losses to be a particular risk. The Company has no currency risks in relation to interest rate changes.