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SP & LSA HOLDING ApS — Credit Rating and Financial Key Figures
Credit rating
Company information
About SP & LSA HOLDING ApS
SP & LSA HOLDING ApS (CVR number: 32942040) is a company from MIDDELFART. The company recorded a gross profit of -8.6 kDKK in 2025. The operating profit was -8.6 kDKK, while net earnings were 145.9 kDKK. The profitability of the company measured by Return on Assets (ROA) was 12.8 %, which can be considered good but Return on Equity (ROE) was 3.4 %, which can be considered weak. The equity ratio, a key indicator for solidity, stood at 99.9 %, a level that can be considered to be very good, which means that the majority of assets are financed by equity. SP & LSA HOLDING ApS's liquidity measured by quick ratio was 791.7 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 | -8.40 | -7.55 | -6.54 | -8.56 | -8.55 |
| EBIT | -8.40 | -7.55 | -6.54 | -8.56 | -8.55 |
| Net earnings | 298.96 | - 184.63 | 456.05 | 408.71 | 145.86 |
| Shareholders equity total | 3 960.98 | 3 661.95 | 4 000.21 | 4 286.91 | 4 297.77 |
| Balance sheet total (assets) | 4 090.09 | 3 664.45 | 4 024.26 | 4 351.76 | 4 302.34 |
| Net debt | -3 013.01 | -2 801.75 | -3 468.61 | -3 433.56 | -3 485.25 |
| Profitability | |||||
| EBIT-% | |||||
| ROA | 12.9 % | 1.8 % | 16.5 % | 16.9 % | 12.8 % |
| ROE | 7.7 % | -4.8 % | 11.9 % | 9.9 % | 3.4 % |
| ROI | 13.4 % | 1.9 % | 16.6 % | 17.0 % | 12.9 % |
| Economic value added (EVA) | - 197.83 | - 204.93 | - 189.11 | - 207.68 | - 222.05 |
| Solvency | |||||
| Equity ratio | 96.8 % | 99.9 % | 99.4 % | 98.5 % | 99.9 % |
| Gearing | 0.0 % | ||||
| Relative net indebtedness % | |||||
| Liquidity | |||||
| Quick ratio | 27.0 | 1 280.5 | 144.7 | 54.6 | 791.7 |
| Current ratio | 27.0 | 1 280.5 | 144.7 | 54.6 | 791.7 |
| Cash and cash equivalents | 3 013.01 | 2 801.75 | 3 468.61 | 3 433.56 | 3 487.07 |
| Capital use efficiency | |||||
| Trade debtors turnover (days) | |||||
| Net working capital % | |||||
| Credit risk | |||||
| Credit rating | AA | AA | AAA | AA | AAA |
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