J.B.R. ApS

Q: What is the CVR number of J.B.R. ApS?

J.B.R. ApS is registered with CVR / Virk under CVR 16210145.

Q: What is the gross profit of J.B.R. ApS?

J.B.R. ApS reported a gross profit of -DKK 5.6k in 2017.

Q: How many employees does J.B.R. ApS have?

J.B.R. ApS employs 1 people as of the latest annual report.

Q: Where is J.B.R. ApS headquartered?

J.B.R. ApS's registered address is Sct. Laurentii Vej 39.

APSIn liquidation

CVR 16210145Sct. Laurentii Vej 39, 8800 ViborgAccounting, bookkeeping and auditing activities; tax consultancy· NACE 6920Est. 1992 · 34 years old1 employees

Overview

J.B.R. ApS is a Danish APS based in Viborg, operating in the Accounting, bookkeeping and auditing activities; tax consultancy sector. Incorporated in 1992, the company has 1 employee and reported a gross profit of -DKK 5.6k in its latest annual filing.

Gross profit 2017

-5.6K DKK

EBITDA margin (of gross profit)

122.4 %

+68% vs 2016

Net profit 2017

-6K DKK

+65% vs 2016

Key ratios

See full ratios →

98.9 %

Very strong

Among the 10% highest rated companies in the industry

20132017

88.5×

Very strong

Among the 10% highest rated companies in the industry

20132017

-9.2 %

Very weak

Among the 10% lowest rated companies in the industry

20132017

EBITDA — year on year

DKK thousands

Key figures

Annual report 2017

Gross profit	-5.6K DKK	—
EBITDA	-6.8K DKK	+68%
Net profit	-6K DKK	+65%
Total assets	65.4K DKK	-8%
Equity	64.6K DKK	-2%
Employees	1	—

Financial development

In its most recent annual report (2017), J.B.R. ApS reported a gross profit of -DKK 5.6k. The figures on this page draw on 5 annual filings covering 2013 to 2017. The bottom line showed a net loss of DKK 6.0k.

At the end of 2017, equity financed 98.9% of the balance sheet, and current assets covered short-term debt 88.5 times.

Financials

Revenue

DKK thousands

EBITDA

DKK thousands

Income statement

DKK thousands

Item	2017	2016	2015	2014	2013
Revenue	-6	0	15	126	162
Staff expenses	-1	-3	-13	-80	-126
EBITDA	-7	-21	-31	8	-29
Depreciation & amort.	-0	-0	-0	-0	-0
EBIT	-7	-21	-31	8	-29
Net financials	0	3	-18	-2	27
Profit before tax	-6	-17	-49	6	-2
Tax	-0	-0	-2	5	-1
Net profit	-6	-17	-47	1	-1

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Balance sheet

DKK thousands

Item	2017	2016	2015	2014	2013
Total assets	65	71	87	160	144
Equity	65	66	68	115	113
Long-term debt	0	0	0	0	0
Short-term debt	1	6	19	42	32
Total debt	1	6	19	42	32

Financial ratios

5-year trend

EBITDA margin

<−999 %

20132017

Equity ratio

98.9 %

Very strong

Among the 10% highest rated companies in the industry

20132017

Return on equity

-9.3 %

Very weak

Among the 20% lowest rated companies in the industry

20132017

Net profit margin

<−999 %

20132017

Asset turnover

-0.09×

20132017

Debt / equity

0.01×

Very strong

Among the 10% highest rated companies in the industry

20132017

Sector performance

23 of 28 ratios graded

28 financial ratios from the latest filing, each graded against companies in the same industry.

Profitability

Return on equity (ROE)Very weak

Among the 20% lowest rated companies in the industry

Net profit as a percentage of equity — the return the owners earned on their invested capital this year.

Return on assets (ROA)Very weak

Among the 10% lowest rated companies in the industry

Net profit as a percentage of total assets — the return generated on the capital employed.

Return on net assets (RONA)Very weak

Among the 20% lowest rated companies in the industry

Profit relative to net assets (total assets minus total debt) — the ability to generate earnings from the net asset base alone.

Basic earning power (BEP)Very weak

Among the 10% lowest rated companies in the industry

EBIT relative to total assets — the company's earning power before the effects of tax and financial leverage.

Capacity ratioVery weak

Among the 10% lowest rated companies in the industry

Shows how strongly fixed costs weigh on the gross result — a high ratio means fixed costs take only a small bite out of the earnings from basic operations.

Gross marginNot rated

Cannot be graded — the figures this ratio builds on are not available in the latest filing.

The gross result as a share of revenue — how much of the revenue is left after variable costs to cover the company's fixed costs.

Operating marginNot rated

Cannot be graded — the figures this ratio builds on are not available in the latest filing.

EBIT as a share of revenue — the share of revenue remaining as earnings once all operating costs are covered. A key measure of earning power.

Net profit marginNot rated

Cannot be graded — the figures this ratio builds on are not available in the latest filing.

The profit for the year as a share of revenue — the company's ability to turn revenue into profit.

Liquidity

Current ratioVery strong

Among the 10% highest rated companies in the industry

Current assets relative to short-term debt — the ability to settle short-term obligations with current assets alone. Around 150% is considered satisfactory from a credit perspective.

Quick ratioVery strong

Among the 10% highest rated companies in the industry

Current assets excluding inventory relative to short-term debt — whether the most liquid assets alone can cover the short-term obligations. A value of 1 or above signals a healthy liquidity position.

Cash ratioVery strong

Among the 10% highest rated companies in the industry

Cash relative to short-term debt — the ability to repay short-term obligations with cash alone.

Current assets to equityWeak

Among the 30% lowest rated companies in the industry

Current assets relative to equity — an indicator of the balance-sheet structure and of the company's short- and long-term financing. The healthy level is highly industry-dependent.

Fixed assets to long-term capitalVery strong

Among the 10% highest rated companies in the industry

Fixed assets relative to long-term capital (equity plus long-term liabilities). Below 100% means the long-term capital finances more than just the fixed assets — a healthier liquidity position.

Cash conversion ratioAverage

Around the average of companies in the same industry

Cash flow relative to profit — the ability to convert reported profits into accessible cash.

Debt & solvency

Solidity ratioVery strong

Among the 10% highest rated companies in the industry

Equity as a share of total assets — the ability to absorb losses. Around 40% is considered satisfactory from a credit perspective.

Debt ratioVery strong

Among the 10% highest rated companies in the industry

Total debt relative to the balance-sheet total — the share of the assets financed by debt rather than equity.

Debt to equityVery strong

Among the 10% highest rated companies in the industry

Debt relative to equity — the company's leverage. A higher value means heavier reliance on debt financing.

Liabilities to equityVery strong

Among the 10% highest rated companies in the industry

Total liabilities relative to equity — whether the company operates primarily on borrowed capital or on its own.

Income to debtVery weak

Among the 10% lowest rated companies in the industry

Profit relative to debt — the ability to create earnings while operating with debt.

EBITDA to debtVery weak

Among the 10% lowest rated companies in the industry

EBITDA relative to debt — how much operating earnings are available to service the debt.

Interest coverageVery weak

Among the 10% lowest rated companies in the industry

The ability to pay the interest on the company's debt out of its earnings.

Interest rate on debtVery weak

Among the 10% lowest rated companies in the industry

Financial expenses relative to total liabilities — the effective interest rate the company pays on its debt.

Interest marginVery weak

Among the 10% lowest rated companies in the industry

The return on assets minus the interest rate on debt. Positive means the company benefits from operating with debt; negative means the debt makes it worse off.

Efficiency & development

Equity to contributed capitalVery weak

Among the 20% lowest rated companies in the industry

Total equity relative to the capital the owners contributed — how the equity has developed from its starting point.

One-year change in equityWeak

Among the 30% lowest rated companies in the industry

The size of this year's increase or decrease in the company's equity.

One-year change in debtVery strong

Among the 10% highest rated companies in the industry

The size of this year's increase or decrease in the company's debt.

Asset turnoverNot rated

Cannot be graded — the figures this ratio builds on are not available in the latest filing.

Revenue relative to total assets — the ability to generate revenue from the asset base.

Inventory turnoverNot rated

Cannot be graded — the figures this ratio builds on are not available in the latest filing.

Revenue relative to inventory — how many times a year the inventory is sold and replaced. A low value can indicate weak sales or excess inventory.

Annual reports & filings

Annual report 2017
Filed via CVR / Virk · Period 2017-01-01 – 2017-12-31
View PDF
Annual report 2016
Filed via CVR / Virk · Period 2016-01-01 – 2016-12-31
View PDF
Annual report 2015
Filed via CVR / Virk · Period 2015-01-01 – 2015-12-31
View PDF
Annual report 2014
Filed via CVR / Virk · Period 2014-01-01 – 2014-12-31
View PDF
Annual report 2013
Filed via CVR / Virk · Period 2013-01-01 – 2013-12-31
View PDF

People & ownership

Management

Actively employed in the business

Name	Role	Member since

Former (3)


KM Karen Margrethe Refsgaard Liquidator	Liquidator	2018 – 2018
RR R.V. Revision Audit	Audit	1992 – 2010
JB Jens Bent Refsgaard Management	Management	2002 – 2018

Board of directors

Non-executive oversight

Name	Role	Member since

Former (3)


PR Pernille Refsgaard Board of Directors	Board of Directors	1992 – 2001
KM Karen Margrethe Refsgaard Board of Directors	Board of Directors	1992 – 2001
JR Jens Refsgaard Board of Directors	Board of Directors	1992 – 2001

Shareholders

Active legal owners

Shareholder	Type	Ownership	Votes	Registered
Jens Bent Refsgaard	Individual	100%	100%	2001

Beneficial ownership (UBO) data access is restricted in Denmark as of September 2025 per the EU 6th AML Directive. Learn more.

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Related companies

Company hierarchy

No registered parent or subsidiaries

Board network connections

Board members of J.B.R. ApS hold no positions in other companies.

Frequently asked questions

What is the CVR number of J.B.R. ApS?

J.B.R. ApS is registered with CVR / Virk under CVR 16210145.

What is the gross profit of J.B.R. ApS?

J.B.R. ApS reported a gross profit of -DKK 5.6k in 2017.

How many employees does J.B.R. ApS have?

J.B.R. ApS employs 1 people as of the latest annual report.

Where is J.B.R. ApS headquartered?

J.B.R. ApS's registered address is Sct. Laurentii Vej 39.