BERNING & LEONHARDT ApS

APSBankrupt

CVR 25518667Suomisvej 2, 1927 Frederiksberg CActivities of employment placement agencies· NACE 7810Est. 2000 · 26 years old2 employees

Overview

BERNING & LEONHARDT ApS is a Danish APS based in Frederiksberg C, operating in the Activities of employment placement agencies sector. Incorporated in 2000, the company has 2 employees and reported revenue of DKK 2.3m in its latest annual filing.

Revenue 2015

2.3M DKK

+18% vs 2014

EBITDA margin

7.3 %

−26% vs 2014

Net profit 2015

0.1M DKK

-24% vs 2014

Key ratios

See full ratios →

16.7 %

Weak

Among the 30% lowest rated companies in the industry

20122015

1.1×

Weak

Among the 40% lowest rated companies in the industry

20122015

13.4 %

Strong

Among the 30% highest rated companies in the industry

20122015

EBITDA — year on year

DKK thousands

Key figures

Annual report 2015

Revenue	2.3M DKK	+18%
EBITDA	0.2M DKK	-26%
Net profit	0.1M DKK	-24%
Total assets	1.1M DKK	+18%
Equity	0.2M DKK	-29%
Employees	2	—

Financial development

In its most recent annual report (2015), BERNING & LEONHARDT ApS reported revenue of DKK 2.3m, an increase of 18% on the year before. The figures on this page draw on 4 annual filings covering 2012 to 2015. The bottom line showed a net profit of DKK 146.5k, and the EBITDA margin stood at 7.3%.

At the end of 2015, equity financed 16.7% of the balance sheet, and current assets covered short-term debt 1.1 times.

Financials

Revenue

DKK thousands

EBITDA

DKK thousands

Income statement

DKK thousands

Item	2015	2014	2013	2012
Revenue	2,262	1,924	816	1,479
Staff expenses	-1,051	-641	-1,136	-1,583
EBITDA	164	221	-320	-104
Depreciation & amort.	-0	-0	-0	-5
EBIT	164	221	-320	-109
Net financials	-18	-30	-31	-20
Profit before tax	146	192	-351	-129
Tax	-0	-0	-0	-0
Net profit	146	192	-351	-129

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Balance sheet

DKK thousands

Item	2015	2014	2013	2012
Total assets	1,092	928	684	728
Equity	182	256	77	428
Long-term debt	0	0	0	0
Short-term debt	910	672	607	300
Total debt	910	672	607	300

Financial ratios

5-year trend

EBITDA margin

7.3 %

20122015

Equity ratio

16.7 %

Weak

Among the 30% lowest rated companies in the industry

20122015

Return on equity

80.4 %

Very strong

Among the 10% highest rated companies in the industry

20122015

Net profit margin

6.5 %

Strong

Among the 40% highest rated companies in the industry

20122015

Asset turnover

2.07×

Strong

Among the 30% highest rated companies in the industry

20122015

Debt / equity

5.00×

Very weak

Among the 20% lowest rated companies in the industry

20122015

Sector performance

27 of 28 ratios graded

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

Profitability

Gross marginAverage

Around the average of companies in the same industry

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 marginStrong

Among the 40% highest rated companies in the industry

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 marginStrong

Among the 40% highest rated companies in the industry

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

Return on equity (ROE)Very strong

Among the 10% highest 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)Strong

Among the 30% highest 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 strong

Among the 10% highest 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)Strong

Among the 30% highest rated companies in the industry

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

Capacity ratioAverage

Around the average of companies in the same 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.

Liquidity

Current ratioWeak

Among the 40% lowest 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 ratioWeak

Among the 40% lowest 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 weak

Among the 20% lowest rated companies in the industry

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

Current assets to equityVery weak

Among the 10% 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 capitalWeak

Among the 40% lowest 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 ratioWeak

Among the 30% lowest 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 ratioWeak

Among the 30% lowest 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 weak

Among the 20% lowest 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 weak

Among the 20% lowest rated companies in the industry

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

Income to debtAverage

Around the average of companies in the same industry

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

EBITDA to debtAverage

Around the average of companies in the same industry

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

Interest coverageStrong

Among the 40% highest rated companies in the industry

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

Interest rate on debtAverage

Around the average of companies in the same industry

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

Interest marginStrong

Among the 30% highest 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

Asset turnoverStrong

Among the 30% highest rated companies in the industry

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

Equity to contributed capitalAverage

Around the average of companies in the same industry

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

One-year change in equityVery weak

Among the 20% lowest rated companies in the industry

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

One-year change in debtWeak

Among the 30% lowest rated companies in the industry

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

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 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
Annual report 2012
Filed via CVR / Virk · Period 2012-01-01 – 2012-12-31
View PDF

People & ownership

Management

Actively employed in the business

Name	Role	Member since

Former (4)


FI Flemming Israelsen Audit	Audit	2004 – 2013
CL Connie Leonhardt Leonhardt Management	Management	2000 – 2017
PS Peter Sejer Rask Audit	Audit	2000 – 2004
TE Tina Engmose Berning Management	Management	2000 – 2016

Board of directors

Non-executive oversight

No data on file.

Shareholders

Active legal owners

Shareholder	Type	Ownership	Votes	Registered
Connie Leonhardt Leonhardt	Individual	50–66.65%	50–66.65%	2000
Tina Engmose Berning	Individual	50–66.65%	50–66.65%	2000

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Related companies

Company hierarchy

No registered parent or subsidiaries

Board network connections

Board members of BERNING & LEONHARDT ApS also hold positions in 6 other companies.

Person	Role here	Other companies
Flemming Israelsen	Audit	3 companies
Peter Sejer Rask	Audit	2 companies
Connie Leonhardt Leonhardt	Management	1 company

Frequently asked questions

What is the CVR number of BERNING & LEONHARDT ApS?

BERNING & LEONHARDT ApS is registered with CVR / Virk under CVR 25518667.

What is the revenue of BERNING & LEONHARDT ApS?

BERNING & LEONHARDT ApS reported revenue of DKK 2.3m in 2015.

How many employees does BERNING & LEONHARDT ApS have?

BERNING & LEONHARDT ApS employs 2 people as of the latest annual report.

Where is BERNING & LEONHARDT ApS headquartered?

BERNING & LEONHARDT ApS's registered address is Suomisvej 2, 1. tv.