PER HOUGAARD HOLDING ApS

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CVR 26854482Skrænten 19, 9640 FarsøActivities of holding companies· NACE 6421Est. 2002 · 23 years old1 employees

Overview

PER HOUGAARD HOLDING ApS is a Danish APS based in Farsø, operating in the Activities of holding companies sector. Incorporated in 2002, the company has 1 employee and reported a gross profit of -DKK 34.2k in its latest annual filing.

Gross profit 2025

-0M DKK

+13% vs 2024

EBITDA margin (of gross profit)

206.4 %

−7% vs 2024

Net profit 2025

0.3M DKK

-10% vs 2024

Key ratios

See full ratios →

99.8 %

Very strong

Among the 20% highest rated companies in the industry

20212025

623.1×

Very strong

Among the 10% highest rated companies in the industry

20212025

2.9 %

Average

Around the average of companies in the same industry

20212025

EBITDA — year on year

DKK thousands

Key figures

Annual report 2025

Gross profit	-0M DKK	+13%
EBITDA	-0.1M DKK	-7%
Net profit	0.3M DKK	-10%
Total assets	11.4M DKK	+3%
Equity	11.4M DKK	+3%
Employees	1	—

Contact

Address

Skrænten 19, 9640 Farsø

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Financial development

In its most recent annual report (2025), PER HOUGAARD HOLDING ApS reported a gross profit of -DKK 34.2k. The figures on this page draw on 5 annual filings covering 2021 to 2025. The bottom line showed a net profit of DKK 332.5k.

At the end of 2025, equity financed 99.8% of the balance sheet, and current assets covered short-term debt 623.1 times.

Financials

Gross profit

DKK thousands

EBITDA

DKK thousands

Income statement

DKK thousands

Item	2025	2024	2023	2022	2021
Gross profit	-34	-30	-43	-71	-80
Staff expenses	-36	-36	-36	-36	-36
EBITDA	-71	-66	-79	-107	-116
Depreciation & amort.	-0	-0	-0	-0	-0
EBIT	-71	-66	-79	-107	-116
Net financials	497	540	499	-1,876	952
Profit before tax	426	473	421	-1,983	836
Tax	94	104	93	-436	194
Net profit	332	369	328	-1,547	643

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Balance sheet

DKK thousands

Item	2025	2024	2023	2022	2021
Total assets	11,383	11,065	10,714	10,398	11,953
Equity	11,365	11,047	10,692	10,378	11,939
Long-term debt	0	0	0	0	0
Short-term debt	18	18	22	19	13
Total debt	18	18	22	19	13

Financial ratios

5-year trend

EBITDA margin (of gross profit)

<−999 %

20212025

Equity ratio

99.8 %

Very strong

Among the 20% highest rated companies in the industry

20212025

Return on equity

2.9 %

Average

Around the average of companies in the same industry

20212025

Net profit margin (of gross profit)

>999 %

20212025

Asset turnover (of gross profit)

-0.00×

20212025

Debt / equity

0.00×

Very strong

Among the 10% highest rated companies in the industry

20212025

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)Average

Around the average of companies in the same industry

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

Return on assets (ROA)Average

Around the average of companies in the same industry

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

Return on net assets (RONA)Average

Around the average of companies in the same 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)Average

Around the average of companies in the same industry

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

Capacity ratioWeak

Among the 30% 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 20% 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 ratioVery weak

Among the 10% lowest rated companies in the industry

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

Debt & solvency

Solidity ratioVery strong

Among the 20% 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 20% 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 strong

Among the 20% highest 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 debtStrong

Among the 30% highest rated companies in the industry

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

Interest marginAverage

Around the average of companies in the same 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 capitalStrong

Among the 30% highest 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 equityAverage

Around the average of companies in the same industry

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

One-year change in debtAverage

Around the average of companies in the same 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 2025
Filed via CVR / Virk · Period 2025-01-01 – 2025-12-31
View PDF
Annual report 2024
Filed via CVR / Virk · Period 2024-01-01 – 2024-12-31
View PDF
Annual report 2023
Filed via CVR / Virk · Period 2023-01-01 – 2023-12-31
View PDF
Annual report 2022
Filed via CVR / Virk · Period 2022-01-01 – 2022-12-31
View PDF
Annual report 2021
Filed via CVR / Virk · Period 2021-01-01 – 2021-12-31
View PDF

People & ownership

Management

Actively employed in the business

Name	Role	Member since
Current (1)
PH Per Hougaard Management	Management	2002

Board of directors

Non-executive oversight

No data on file.

Shareholders

Active legal owners

Shareholder	Type	Ownership	Votes	Registered
Per Hougaard	Individual	66.67–89.99%	66.67–89.99%	2016
Mette Hougaard	Individual	15–19.99%	15–19.99%	2016
Kasper Hougaard	Individual	15–19.99%	15–19.99%	2016

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Related companies

Company hierarchy

No registered parent or subsidiaries

Board network connections

Board members of PER HOUGAARD HOLDING ApS also hold positions in 1 other company.

Person	Role here	Other companies
Per Hougaard	Management	1 company

Frequently asked questions

What is the CVR number of PER HOUGAARD HOLDING ApS?

PER HOUGAARD HOLDING ApS is registered with CVR / Virk under CVR 26854482.

What is the gross profit of PER HOUGAARD HOLDING ApS?

PER HOUGAARD HOLDING ApS reported a gross profit of -DKK 34.2k in 2025.

How many employees does PER HOUGAARD HOLDING ApS have?

PER HOUGAARD HOLDING ApS employs 1 people as of the latest annual report.

Where is PER HOUGAARD HOLDING ApS headquartered?

PER HOUGAARD HOLDING ApS's registered address is Skrænten 19.