WIGBIG ApS (CVR 35096116) company profile

Ownership

No current owner is registered.

Holders of 5% or more, from the owner register. CVR records shares in bands, not exact figures.

Former owners (1)

THINK BIGLER ApS
CVR 28515839100% of capital and votes1 Nov 2005 to 11 Mar 2020

Dandex estimates

Auditor's report (revisorpåtegning): Not determinedNot decided yet: Dandex has not read this company's annual reports for it. Dandex estimate, rules and decision model v1, computed 13 Nov 2026.
Auditor's report findings (revisorpåtegning): Pro: Auditor's report findings (revisorpåtegning) is in the Pro plan, see pricingThe auditor's findings: conclusion, going concern, emphasis, other matters, breaches.
Business model (forretningsmodel): Not determinedNot decided yet: Dandex has not read this company's annual reports for it. Dandex estimate, rules and decision model v1, computed 13 Nov 2026.
Revenue model (indtægtsmodel): Pro: Revenue model (indtægtsmodel) is in the Pro plan, see pricingThe kinds of revenue the accounting policies name, and the main one.

Decided by Dandex with fixed rules from CVR and the filed annual reports, and for the auditor's report, the business model and the revenue model a calibrated decision model reading the report's text and the purpose clause, not registered by the company. Each label links to its definition.

People

Current (0)

CVR lists no current officers for this company.

Former (12)

Knud JacobsenExecutive board 4 Feb 1959 to 4 Nov 2004
Nick BiglerExecutive board 21 Jun 2012 to 16 May 2019, Board of directors 7 Nov 2005 to 5 Aug 2010
Jesper Immerkjær YdeExecutive board 4 Nov 2004 to 7 Nov 2005, Board of directors 14 Jan 2000 to 7 Nov 2005
Lulu Lyngholm BiglerExecutive board 7 Nov 2005 to 21 Jun 2012, Board of directors 7 Nov 2005 to 5 Aug 2010
Torben Østergaard MouritsenBoard of directors 7 Nov 2005 to 5 Aug 2010
Claus Henrik Berner MøllerBoard of directors 14 Jan 2000 to 7 Nov 2005
Jørgen Højsholt NielsenBoard of directors 4 Feb 1959 to 14 Jan 2000
Finn ChristiansenBoard of directors 4 Feb 1959 to 14 Jan 2000
Niels YdeBoard of directors 4 Feb 1959 to 7 Nov 2005
Jytte YdeBoard of directors 4 Feb 1959 to 7 Nov 2005
Morten Maagaard RasmussenLiquidator 16 May 2019 to 11 Mar 2020
Revisionsfirmaet Bormann og BjørnAuditor 4 Feb 1959 to 14 Jun 1989

Roles over time

Former (12)

Morten Maagaard Rasmussen: Liquidator, 16 May 2019 to 11 Mar 2020.
Nick Bigler: Board of directors, 7 Nov 2005 to 5 Aug 2010; Executive board, 21 Jun 2012 to 16 May 2019.
Lulu Lyngholm Bigler: Executive board, 7 Nov 2005 to 21 Jun 2012; Board of directors, 7 Nov 2005 to 5 Aug 2010.
Torben Østergaard Mouritsen: Board of directors, 7 Nov 2005 to 5 Aug 2010.
Jesper Immerkjær Yde: Board of directors, 14 Jan 2000 to 7 Nov 2005; Executive board, 4 Nov 2004 to 7 Nov 2005.
Claus Henrik Berner Møller: Board of directors, 14 Jan 2000 to 7 Nov 2005.
Niels Yde: Board of directors, 4 Feb 1959 to 7 Nov 2005.
Jytte Yde: Board of directors, 4 Feb 1959 to 7 Nov 2005.
Knud Jacobsen: Executive board, 4 Feb 1959 to 4 Nov 2004.
Jørgen Højsholt Nielsen: Board of directors, 4 Feb 1959 to 14 Jan 2000.
Finn Christiansen: Board of directors, 4 Feb 1959 to 14 Jan 2000.
Revisionsfirmaet Bormann og Bjørn: Auditor, 4 Feb 1959 to 14 Jun 1989.

4 Feb 1959 to 13 Nov 2026.

Executive board (direktion)Board of directors (bestyrelse)Other rolesEach bar is one role, from its start to its end or today. Bars in a group share one scale. Source: CVR.

Network

Headcount

EmployeesFTE

Q4 2010, quarterly: no employee count, 1 FTE

Show as table

Registry headcount, 1997 to Q4 2010, oldest left to newest right
Period	1997	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008	2009	Q1 2010	Q2 2010	Q3 2010	Q4 2010
Employees	6	6	8	7	7	7	6	5	6	7	7	3	3	No count	No count	No count	No count
FTE	6	6	6	6	7	6	6	6	4	6	5	5	4	2	2	1	1
Series	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Annual	Quarterly	Quarterly	Quarterly	Quarterly

The legal entity's own headcount as CVR records it, not the annual report's average, which may cover a group. Annual 1997 to 2009; quarterly Q1 2010 to Q4 2010.

Latest Q4 2010, published 23 Jun 2011. Source: CVR employment series (Årsbeskæftigelse, Kvartalsbeskæftigelse, Månedsbeskæftigelse).

Financials

Annual report figures by year, DKK thousands
Metric	2014	2015	2016	2017	2018
Gross profit	-37	-22	-16	-10	-8
Operating profit	-37	-22	-16	-10	-8
Result for the year	+3,269	+115	-12	-10	-6
Equity	3,180	3,295	183	173	167
Total assets	5,281	3,338	220	187	174
Employees (average)	Not reported	Not reported	Not reported	Not reported	0
Credit metrics (Dandex calculations)
EBITDA / gross profit (EBITDA i procent af bruttofortjenesten)Pro: EBITDA / gross profit (EBITDA i procent af bruttofortjenesten) is in the Pro plan, see pricingEBITDA as a share of gross profit.	Pro: EBITDA / gross profit (EBITDA i procent af bruttofortjenesten) is in the Pro plan, see pricingEBITDA as a share of gross profit.
Net interest-bearing debt (NIBD, nettorentebærende gæld)Pro: Net interest-bearing debt (NIBD, nettorentebærende gæld) is in the Pro plan, see pricingInterest-bearing debt less cash and current securities; negative is net cash.	Pro: Net interest-bearing debt (NIBD, nettorentebærende gæld) is in the Pro plan, see pricingInterest-bearing debt less cash and current securities; negative is net cash.
Gearing, NIBD / EBITDAPro: Gearing, NIBD / EBITDA is in the Pro plan, see pricingNet interest-bearing debt over EBITDA: the years of earnings the debt takes.	Pro: Gearing, NIBD / EBITDA is in the Pro plan, see pricingNet interest-bearing debt over EBITDA: the years of earnings the debt takes.
Interest coverage (rentedækning)Pro: Interest coverage (rentedækning) is in the Pro plan, see pricingEBIT over finance expenses: how many times earnings cover the interest.	Pro: Interest coverage (rentedækning) is in the Pro plan, see pricingEBIT over finance expenses: how many times earnings cover the interest.
Adjusted equity ratio (justeret soliditetsgrad)Pro: Adjusted equity ratio (justeret soliditetsgrad) is in the Pro plan, see pricingAdjusted equity as a share of total assets on the same basis.	Pro: Adjusted equity ratio (justeret soliditetsgrad) is in the Pro plan, see pricingAdjusted equity as a share of total assets on the same basis.
ROIC (afkast af investeret kapital)Pro: ROIC (afkast af investeret kapital) is in the Pro plan, see pricingReturn on invested capital: EBIT after tax over equity plus net debt.	Pro: ROIC (afkast af investeret kapital) is in the Pro plan, see pricingReturn on invested capital: EBIT after tax over equity plus net debt.
Capex % of sales (investeringer i procent af omsætningen)Pro: Capex % of sales (investeringer i procent af omsætningen) is in the Pro plan, see pricingCapex as a share of revenue.	Pro: Capex % of sales (investeringer i procent af omsætningen) is in the Pro plan, see pricingCapex as a share of revenue.
FCFF / EBITDA (pengestrømskonvertering)Pro: FCFF / EBITDA (pengestrømskonvertering) is in the Pro plan, see pricingFree cash flow to the firm as a share of EBITDA.	Pro: FCFF / EBITDA (pengestrømskonvertering) is in the Pro plan, see pricingFree cash flow to the firm as a share of EBITDA.

DKK thousands. Annual reports via XBRL. Employees are the annual report's average and may cover a group.

Credit metrics are Dandex calculations from the filed figures, not filed values; estimates are in grey with a note. Ratios are percentages. Gearing and interest coverage are multiples. Rows marked Pro hold a value in the Pro plan. Definitions. Revenue-based rows are empty: the company reports gross profit only (bruttofortjeneste), which class B filers may.

Credit rating (kreditvurdering): Pro: Credit rating (kreditvurdering) is in the Pro plan, see pricingA score from 0 to 100 with a grade from A to F, from the latest annual reports.
Capital loss (kapitaltab): Pro: Capital loss (kapitaltab) is in the Pro plan, see pricingNegative equity, or equity below half the share capital, in the latest report.
Filing deadline and punctuality (indsendelsesfrist): Pro: Filing deadline and punctuality (indsendelsesfrist) is in the Pro plan, see pricingThe next annual report deadline.

Annual reports

Annual report 2018
1 Jan 2018 to 31 Dec 2018, published 4 Feb 2019
PDF
Annual report 2017
1 Jan 2017 to 31 Dec 2017, published 6 Feb 2018
PDF
Annual report 2016
1 Jan 2016 to 31 Dec 2016, published 13 Feb 2017
PDF
Annual report 2015
1 Jan 2015 to 31 Dec 2015, published 18 Mar 2016
PDF
Annual report 2014
1 Jan 2014 to 31 Dec 2014, published 17 Feb 2015
PDF

Financials

Changes

No changes since Dandex began following this company. For announcements from before then, see Registrations.

Signals (signaler)

Pro: Signals (signaler) are in the Pro plan, see pricingChanges worth a look, raised from the registry and new annual reports.

New leadership (nyt lederskab), New company (ny virksomhed), Ownership change (ejerskifte), Relocation (flytning), Growth surge (vækstspurt), Headcount decline (nedgang i ansatte), Restructuring (omstrukturering), Industry change (brancheskift), Board change (bestyrelsesændring), Dissolution (ophør), Distress warning (risikoadvarsel), Fund investment (fondsinvestering), Fund exit (fondsexit), Fund board seat (fondsbestyrelsespost).

Changes

Pro for this company

The rows marked Pro on this page hold values in the Pro plan. For WIGBIG ApS, that is:

Credit and debt: Net interest-bearing debt, gearing, NIBD / EBITDA, interest coverage and adjusted equity ratio, for 2014 to 2018.Credit rating, capital loss and filing deadline and punctuality.
Returns and cash flow: EBITDA / gross profit, ROIC, capex % of sales and FCFF / EBITDA, for 2014 to 2018.
Advanced estimates: Auditor's report findings and revenue model.
Signals and monitoring: Signals on this company, as Dandex raises them.

See the Pro plan

Have Pro? Sign in to see the values on this page.

Registry facts

Signing rule (tegningsregel): Virksomheden tegnes af en likvidator16 May 2019 to 11 Mar 2020
Purpose (formål): Selskabets formål er at drive handel, rådgivning, finansieringsvirksomhed, agenturforretning samt beslægtede opgaver.5 Aug 2010 to 11 Mar 2020
Audit opted out (revision fravalgt): No26 Mar 2010 to 11 Mar 2020
Articles of association last changed (seneste vedtægtsdato): 16 May 2019until 11 Mar 2020

Share capital

Each registered value from the day it took effect, newest first.

16 Mar 2010DKK 125,000-703,307
11 Dec 2009DKK 828,307-1,671,693
30 Aug 1987DKK 2,500,000Earliest in CVR

From CVR, read 13 Nov 2026. Text such as the signing rule and purpose is shown as registered.

Registry facts

History (historik)

Name changes: 3 in all, none in the last 5 years; latest 16 May 2019
Address changes: 2 in all, none in the last 5 years; latest 3 Jan 2011
Status changes: 2 in all, none in the last 5 years; latest 11 Mar 2020
Auditor changes: 3 in all, none in the last 5 years; latest 12 Aug 2014

Names (navne)

16 May 2019 to 11 Mar 2020
WIGBIG ApS
5 Aug 2010 to 15 May 2019
BIGWIG ApS
16 Mar 2010 to 4 Aug 2010
ApS HEFACOS, HANDELS-SELSKAB
4 Feb 1959 to 15 Mar 2010
A/S HEFACOS. HANDELS-SELSKAB

Addresses (adresser)

3 Jan 2011 to 11 Mar 2020
Agerhatten 25, 5220 Odense SØ
20 Aug 2007 to 2 Jan 2011
Trunderupvej 12, 5683 Haarby
4 Feb 1959 to 19 Aug 2007
Østre Stationsvej 43, 5000 Odense C

Statuses (virksomhedsstatus)

11 Mar 2020 to 11 Mar 2020
Dissolved after voluntary liquidation (opløst efter frivillig likvidation)
16 May 2019 to 10 Mar 2020
Under voluntary liquidation (under frivillig likvidation)
4 Feb 1959 to 15 May 2019
Active (normal)

Audit firms (revision)

12 Aug 2014 to 11 Mar 2020
DELOITTE STATSAUTORISERET REVISIONSPARTNERSELSKAB
5 Nov 2010 to 12 Aug 2014
JKPT ApS
7 Nov 2005 to 5 Nov 2010
DELOITTE STATSAUTORISERET REVISIONSAKTIESELSKAB
4 Feb 1959 to 7 Nov 2005
ERNST & YOUNG DENMARK P/S
4 Feb 1959 to 14 Jun 1989
Revisionsfirmaet Bormann og Bjørn

From CVR, read 13 Nov 2026. A change is counted each time the registry records a new value, so a corrected address or an audit firm under a new entity counts too.

History (historik)

Registrations (registreringer)

22 registrations, newest first. As published by Erhvervsstyrelsen, in Danish, with people's street addresses cut to postcode and city.

16 Mar 2020
People change Status change Audit change
Binavne:
SIGRODAN ApS I LIKVIDATION
Likvidation sluttet, og virksomheden opløst
Likvidatorer:
Fratrådte:
Morten Maagaard Rasmussen, den 11.03.2020.
Show the full announcement
Revision:
Fratrådte:
DELOITTE STATSAUTORISERET REVISIONSPARTNERSELSKAB, den 11.03.2020.
16 May 2019
Status change People change
Likvidation vedtaget 16.05.2019
Likvidatorer:
Tiltrådte:
Morten Maagaard Rasmussen, 5000 Odense C, den 16.05.2019.
Direktion:
Fratrådte:
Show the full announcement
Nick Bigler, den 16.05.2019.
Virksomheden tegnes af en likvidator.
Virksomhedens kreditorer opfordres til at anmelde deres krav til likvidator. Krav skal anmeldes senest tre måneder fra dags dato.
16 May 2019
Other
Vedtægter ændret: 16.05.2019
Nyt navn: WIGBIG ApS
18 Aug 2014
Audit change Other
Revision:
Udtrådt af revisionen:
CVR-NR. 30197925 CENSUS STATSAUTORISERET REVISIONSAKTIESELSKAB, den 12.08.2014.
Indtrådt i revisionen:
DELOITTE STATSAUTORISERET REVISIONSPARTNERSELSKAB, Tværkajen 5, 5000 Odense C, den 12.08.2014.
22 Jun 2012
People change Other
Direktion:
Udtrådt af direktionen:
Lulu Lyngholm Bigler, den 21.06.2012.
Indtrådt i direktionen:
Nick Bigler, den 21.06.2012.
3 Jan 2011
Other
Ny adresse:
Agerhatten 25, Tornbjerg, 5220 Odense SØ.
Ny kommune:
Odense.
12 Nov 2010
Audit change Other
Revision:
Udtrådt af revisionen:
DELOITTE STATSAUTORISERET REVISIONSAKTIESELSKAB, den 05.11.2010.
Indtrådt i revisionen:
CVR-NR. 30197925 CENSUS STATSAUTORISERET REVISIONSAKTIESELSKAB, Wichmandsgade 1, 5000 Odense C, den 05.11.2010.
6 Aug 2010
Other People change
Vedtægter ændret:
05.08.2010.
Nyt navn:
BIGWIG ApS.
Binavn:
SIGRODAN ApS (BIGWIG ApS).
Show the full announcement
Slettet binavn: HEFACOS ApS (ApS HEFACOS, HANDELS-SELSKAB).
Bestyrelse:
Udtrådt af bestyrelsen:
Nick Bigler, den 05.08.2010, Lulu Lyngholm Bigler, den 05.08.2010, Torben Østergaard Mouritsen, den 05.08.2010.
Selskabet tegnes af 1 direktør.
28 Jun 2010
Capital change Other
Vedtægter ændret:
16.03.2010.
Kapitalnedsættelse besluttet 16.03.2010 er gennemført 28.06.2010.
Kapitalen udgør herefter kr. 125.000,00.
26 Mar 2010
Other Conversion Capital change
Vedtægter ændret:
16.03.2010.
Kapitalnedsættelse besluttet 16.03.2010 med udbetaling til aktionærer kr. 703.307,00 til kurs 88,48.
Selskabets kreditorer opfordres til at anmelde deres krav til selskabet. Kreditorerne kan kræve betryggende sikkerhed for uforfaldne krav og betaling af forfaldne krav. Krav skal anmeldes senest tre måneder fra dags dato.
Selskabet er omdannet til et ApS med CVR-nr 35096116.
NAVN: ApS HEFACOS, HANDELS-SELSKAB.
Show the full announcement
ADRESSE: Trunderupvej 12, 5683 Haarby.
Kommune:
Assens.
Binavne:
SIGRODAN ApS (ApS HEFACOS, HANDELS-SELSKAB), HEFACOS ApS (ApS HEFACOS, HANDELS-SELSKAB).
Kapital kr. 828.307,00.
Bestyrelse:
Nick Bigler (formand), Lulu Lyngholm Bigler, Markedschef Torben Østergaard Mouritsen.
Direktion:
Lulu Lyngholm Bigler.
Selskabet tegnes af 2 bestyrelsesmedlemmer i forening eller 1 bestyrelsesmedlem i forening med en direktør, eller af den samlede bestyrelse.
Revision:
DELOITTE STATSAUTORISERET REVISIONSAKTIESELSKAB, Tværkajen 5, postboks 10, 5000 Odense C.
Regnskabsår:
01.01 - 31.12.

Show 12 more

31 Dec 2009
Capital change Other
Vedtægter ændret:
11.12.2009.
Kapitalnedsættelse besluttet 28.09.2009 er gennemført 31.12.2009.
Kapitalen udgør herefter kr. 828.307,00.
18 Dec 2009
Capital change Other
Vedtægter ændret:
11.12.2009.
Kapitalnedsættelse besluttet og gennemført 11.12.2009 til dækning af underskud kr. 871.693,00 til kurs 100,00.
Kapitalen udgør herefter kr. 1.628.307,00.
30 Sep 2009
Capital change Other
Binavn:
SIGRODAN A/S (A/S HEFACOS, HANDELS-SELSKAB).
Kapitalnedsættelse besluttet 28.09.2009 med udbetaling til aktionærer kr. 800.000,00 til kurs 100,00.
Selskabets kreditorer opfordres til at anmelde deres krav til selskabet. Kreditorerne kan kræve betryggende sikkerhed for uforfaldne krav og betaling af forfaldne krav. Krav skal anmeldes senest tre måneder fra dags dato.
21 Sep 2007
Other
Vedtægter ændret:
20.08.2007.
Ny adresse:
Trunderupvej 12, 5683 Haarby.
Ny kommune:
Assens.
7 Nov 2005
Other People change
Bestyrelse:
Udtrådt af bestyrelsen:
Claus Henrik Berner Møller, den 07.11.2005, Jesper Yde, den 07.11.2005, Jytte Yde, den 07.11.2005, Niels Yde, den 07.11.2005.
Indtrådt i bestyrelsen:
Nick Bigler (formand), den 07.11.2005, Lulu Lyngholm Bigler, den 07.11.2005, Markedschef Torben Østergaard Mouritsen, den 07.11.2005.
Direktion:
Show the full announcement
Udtrådt af direktionen:
Jesper Yde, den 07.11.2005.
Indtrådt i direktionen:
Lulu Lyngholm Bigler, den 07.11.2005.
7 Nov 2005
Other Audit change
Revision:
Udtrådt af revisionen:
ERNST & YOUNG STATSAUTORISERET REVISIONSAKTIESELSKAB, den 07.11.2005.
Indtrådt i revisionen:
DELOITTE STATSAUTORISERET REVISIONSAKTIESELSKAB, Østre Stationsvej 1, 5100 Odense C, den 07.11.2005.
1 Nov 2005
Other
Vedtægter ændret:
31.10.2005.
3 Dec 2004
People change Other
Direktion:
Udtrådt af direktionen:
Knud Jacobsen, den 04.11.2004.
Indtrådt i direktionen:
Jesper Yde (adm. dir), den 04.11.2004.
26 Jun 2002
Other
Vedtægter ændret:
03.06.2002.
25 Jan 2000
People change Address change Other
Vedtægter ændret:
14.01.2000.
Ny adresse:
Østre Stationsvej 43, postboks 128, 5000 Odense C.
Nyt binavn: SIGRODAN A/S (A/S HEFACOS, HANDELS-SELSKAB).
Bestyrelse:
Show the full announcement
Udtrådt af bestyrelsen:
Finn Christiansen, den 14.01.2000, Jørgen Højsholt Nielsen, den 14.01.2000.
Indtrådt i bestyrelsen:
Claus Henrik Berner Møller, den 14.01.2000, Jesper Yde, den 14.01.2000.
Selskabet tegnes af 2 bestyrelsesmedlemmer i forening eller 1 bestyrelsesmedlem i forening med en direktør, eller af den samlede bestyrelse.
8 Sep 1989
Other
Revision:
Udtrådt af revisionen:
Revisionsfirmaet Bormann & Bjørn
Indtrådt i revisionen:
RevisorCentret I/S, Thomas B.Thrigesgade 30, 5100 Odense C
23 Nov 1983
New company
REG.NR. A/S28972
NAVN: A/S HEFACOS, HANDELS-SELSKAB
ADRESSE: Østre Stationsvej 43, 5000 Odense C
Stiftelsesdato:
04.02.1959
Seneste vedtægtsdato:
Show the full announcement
23.11.1983
Kapital:
kr. 2.500.000,00
Indbetalingsmåde:
kontant/i værdier kr. 2.500.000,00 til kurs 100,0
Bestyrelse:
Lektor Finn Christiansen, Advokat Jørgen Højsholt Nielsen, Teknisk assistent Jytte Yde, Direktør Niels Yde
Direktion:
Knud Jacobsen
Selskabet tegnes af to medlemmer af
bestyrelsen i forening eller af et medlem af
bestyrelen i fore- ning med en direktør
Revision:
Revisionsfirmaet Bormann & Bjørn, 5000 Odense
Første regnskabsår:
00.00 - 00.00
Regnskabsår:
01.01 - 31.12

Registrations (registreringer)

Registration

Address: Agerhatten 25
5220 Odense SØ
Odense Municipality
CVR record last changed: 3 Nov 2025
Data read: 13 Nov 2026

Production units

2 registered in CVR.

WIGBIG ApS
P-number 1001729462Agerhatten 25, 5220 Odense SØ
A/S HEFACOS. HANDELS-SELSKAB
P-number 100651410043, 9999 Ukendt

Compiled by Dandex from the Danish Business Registry (CVR, datacvr.virk.dk), Erhvervsstyrelsen, and annual reports filed in XBRL. Values marked Dandex estimate are computed by Dandex from that data, not registered.

Ownership

People

Network

Financials

Changes

Registry facts

History (historik)

Registrations (registreringer)

Registration

Dandex in your own tools

Ownership

People

Financials

Who is behind it

Ownership

Dandex estimates

People

Current (0)

Roles over time

Network

Headcount

Financials

Annual reports

Financials

Changes

Signals (signaler)

Changes

Pro for this company

Registry facts

Share capital

Registry facts

History (historik)

Names (navne)

Addresses (adresser)

Statuses (virksomhedsstatus)

Audit firms (revision)

History (historik)

Registrations (registreringer)

Registrations (registreringer)

Registration

Production units

Dandex in your own tools

Who is behind it

Dandex estimates

Current (0)

Roles over time

Headcount

Financials

Annual reports

Changes

Signals (signaler)

Pro for this company

Registry facts

Share capital

History (historik)

Names (navne)

Addresses (adresser)

Statuses (virksomhedsstatus)

Audit firms (revision)

Registrations (registreringer)

Production units