LIGHTING ApS

APSActiveAdvertising protection

CVR 27654487Mariannevej 21, 2690 KarlslundeOther financial service activities, except insurance and pension funding n.e.c.· NACE 6499Est. 2004 · 22 years old— employees

Overview

LIGHTING ApS is a Danish APS based in Karlslunde, operating in the Other financial service activities, except insurance and pension funding n.e.c. sector. Incorporated in 2004, the company reported a gross profit of -DKK 13.1k in its latest annual filing.

Gross profit 2026

-0M DKK

+8632% vs 2025

EBITDA margin (of gross profit)

100.0 %

−8632% vs 2025

Net profit 2026

0.1M DKK

+100% vs 2025

Key ratios

See full ratios →

96.1 %

Average

Around the average of companies in the same industry

20222026

45.0×

Strong

Among the 30% highest rated companies in the industry

20222026

5.7 %

Strong

Among the 40% highest rated companies in the industry

20222026

EBITDA — year on year

DKK thousands

Key figures

Annual report 2026

Gross profit	-0M DKK	+8632%
EBITDA	-0M DKK	-8632%
Net profit	0.1M DKK	+100%
Total assets	1.3M DKK	-3%
Equity	1.2M DKK	-2%
Employees	—	—

Contact

Address

Mariannevej 21, 2690 Karlslunde

Advertising protection

Active — opted out of marketing use

Risika for professionals

Risika provides regulated workflow tools for finance, procurement and compliance teams that need monitoring, alerts and an API.

Visit risika.com

Financial development

In its most recent annual report (2026), LIGHTING ApS reported a gross profit of -DKK 13.1k. The figures on this page draw on 5 annual filings covering 2022 to 2026. The bottom line showed a net profit of DKK 73.3k.

At the end of 2026, equity financed 96.1% of the balance sheet, and current assets covered short-term debt 45 times.

Financials

Gross profit

DKK thousands

EBITDA

DKK thousands

Income statement

DKK thousands

Item	2026	2025	2024	2023	2022
Gross profit	-13	-0	-0	-7	-7
Staff expenses	-0	-0	-0	-0	-0
EBITDA	-13	-0	-0	-7	-7
Depreciation & amort.	-0	-0	-0	-0	-0
EBIT	-13	-0	-0	-7	-7
Net financials	107	47	147	45	-148
Profit before tax	94	47	147	38	-154
Tax	21	10	32	9	-34
Net profit	73	37	115	29	-121

Get a credit rating – not just the numbers

Financial statements show the past. Risika gives you a score and a recommended credit limit, so you know what the numbers mean for your risk.

See the credit rating

Balance sheet

DKK thousands

Item	2026	2025	2024	2023	2022
Total assets	1,276	1,311	1,614	1,661	1,814
Equity	1,227	1,253	1,503	1,658	1,744
Long-term debt	21	10	7	0	0
Short-term debt	28	47	104	3	69
Total debt	49	57	112	3	69

Financial ratios

5-year trend

EBITDA margin (of gross profit)

<−999 %

20222026

Equity ratio

96.1 %

Average

Around the average of companies in the same industry

20222026

Return on equity

6.0 %

Strong

Among the 40% highest rated companies in the industry

20222026

Net profit margin (of gross profit)

>999 %

20222026

Asset turnover (of gross profit)

-0.01×

20222026

Debt / equity

0.04×

Average

Around the average of companies in the same industry

20222026

Sector performance

22 of 28 ratios graded

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

Profitability

Return on equity (ROE)Strong

Among the 40% 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 40% 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)Strong

Among the 40% 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)Weak

Among the 40% lowest rated companies in the industry

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

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.

Capacity ratioNot rated

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

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 ratioStrong

Among the 30% 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 ratioStrong

Among the 30% 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 ratioWeak

Among the 30% 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 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 ratioVery weak

Among the 20% lowest rated companies in the industry

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

Debt & solvency

Solidity ratioAverage

Around the average of companies in the same industry

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

Debt ratioAverage

Around the average of companies in the same industry

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

Debt to equityAverage

Around the average of companies in the same industry

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

Liabilities to equityAverage

Around the average of companies in the same industry

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

Income to debtStrong

Among the 40% highest rated companies in the industry

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

EBITDA to debtWeak

Among the 40% 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 20% 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 40% highest rated companies in the 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

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 equityWeak

Among the 40% lowest rated companies in the industry

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

One-year change in debtStrong

Among the 30% 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 2026
Filed via CVR / Virk · Period 2025-07-01 – 2026-06-30
View PDF
Annual report 2025
Filed via CVR / Virk · Period 2024-07-01 – 2025-06-30
View PDF
Annual report 2024
Filed via CVR / Virk · Period 2023-07-01 – 2024-06-30
View PDF
Annual report 2023
Filed via CVR / Virk · Period 2022-07-01 – 2023-06-30
View PDF
Annual report 2022
Filed via CVR / Virk · Period 2021-07-01 – 2022-06-30
View PDF

People & ownership

Management

Actively employed in the business

Name	Role	Member since
Current (1)
LB Lene Bech Pedersen Management	Management	2004

Board of directors

Non-executive oversight

No data on file.

Shareholders

Active legal owners

Shareholder	Type	Ownership	Votes	Registered
Lene Bech Pedersen	Individual	100%	100%	2004

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

One in three Danish companies experiences fraud

Sound familiar? See how to strengthen your defences and catch suspicious changes in ownership and management in time.

See the fraud module

Related companies

Company hierarchy

No registered parent or subsidiaries

Board network connections

Board members of LIGHTING ApS also hold positions in 1 other company.

Person	Role here	Other companies
Lene Bech Pedersen	Management	1 company

Frequently asked questions

What is the CVR number of LIGHTING ApS?

LIGHTING ApS is registered with CVR / Virk under CVR 27654487.

What is the gross profit of LIGHTING ApS?

LIGHTING ApS reported a gross profit of -DKK 13.1k in 2026.

Where is LIGHTING ApS headquartered?

LIGHTING ApS's registered address is Mariannevej 21.