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L & M CONSULTING ApS — Credit Rating and Financial Key Figures
Credit rating
Company information
About L & M CONSULTING ApS
L & M CONSULTING ApS (CVR number: 26713986) is a company from HORSENS. The company recorded a gross profit of 110.5 kDKK in 2025. The operating profit was -131.4 kDKK, while net earnings were -545.5 kDKK. The profitability of the company measured by Return on Assets (ROA) was -1.7 %, which can be considered poor and Return on Equity (ROE) was -7.7 %, which can be considered poor. The equity ratio, a key indicator for solidity, stood at 99.5 %, a level that can be considered to be very good, which means that the majority of assets are financed by equity. L & M CONSULTING ApS's liquidity measured by quick ratio was 215.9 which is at a very high level. Thus, the company demonstrates exceptional financial stability, possessing a significant surplus of liquid assets over its short-term liabilities.
Financial information
See financialsGross profit (kDKK)
EBIT (kDKK)
Profitability
Solidity
Key figures (kDKK)
See financials2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Volume | |||||
| Net sales | |||||
| Gross profit | 397.83 | 245.68 | 398.29 | 163.01 | 110.45 |
| EBIT | 189.56 | 92.54 | 287.21 | -0.03 | - 131.44 |
| Net earnings | 440.56 | 794.31 | - 780.96 | 1 058.31 | - 545.48 |
| Shareholders equity total | 6 689.23 | 7 369.14 | 6 470.38 | 7 406.69 | 6 726.20 |
| Balance sheet total (assets) | 6 891.07 | 7 639.62 | 6 542.34 | 7 511.83 | 6 757.50 |
| Net debt | -6 849.44 | -7 624.14 | -6 535.07 | -7 509.55 | -6 677.53 |
| Profitability | |||||
| EBIT-% | |||||
| ROA | 8.5 % | 14.1 % | 4.1 % | 16.3 % | -1.7 % |
| ROE | 6.7 % | 11.3 % | -11.3 % | 15.3 % | -7.7 % |
| ROI | 8.8 % | 14.6 % | 4.2 % | 16.5 % | -1.7 % |
| Economic value added (EVA) | - 177.13 | - 264.59 | -82.90 | - 325.20 | - 503.95 |
| Solvency | |||||
| Equity ratio | 97.1 % | 96.5 % | 98.9 % | 98.6 % | 99.5 % |
| Gearing | 0.1 % | 0.0 % | 0.0 % | ||
| Relative net indebtedness % | |||||
| Liquidity | |||||
| Quick ratio | 34.4 | 28.2 | 90.9 | 71.4 | 215.9 |
| Current ratio | 34.4 | 28.2 | 90.9 | 71.4 | 215.9 |
| Cash and cash equivalents | 6 856.56 | 7 624.14 | 6 535.84 | 7 510.73 | 6 677.53 |
| Capital use efficiency | |||||
| Trade debtors turnover (days) | |||||
| Net working capital % | |||||
| Credit risk | |||||
| Credit rating | AA | A | A | A | A |
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