LEARNING BY ACTION ApS

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CVR 31254159Siriusvej 80, 8700 HorsensOther business support service activities n.e.c.· NACE 8299Est. 2008 · 18 years old1 employees

Overview

LEARNING BY ACTION ApS is a Danish APS based in Horsens, operating in the Other business support service activities n.e.c. sector. Incorporated in 2008, the company has 1 employee and reported revenue of DKK 32.2k in its latest annual filing.

Revenue 2018

32.2K DKK

−59% vs 2017

EBITDA margin

−67.7 %

−2062% vs 2017

Net profit 2018

-21.8K DKK

-2062% vs 2017

Key ratios

See full ratios →

98.1 %

Very strong

Among the 10% highest rated companies in the industry

20142018

0.0×

20142018

-15.4 %

Very weak

Among the 20% lowest rated companies in the industry

20142018

EBITDA — year on year

DKK thousands

Key figures

Annual report 2018

Revenue	32.2K DKK	-59%
EBITDA	-21.8K DKK	-2062%
Net profit	-21.8K DKK	-2062%
Total assets	141.9K DKK	-14%
Equity	139.2K DKK	-14%
Employees	1	—

Contact

Address

Siriusvej 80, 8700 Horsens

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Financial development

In its most recent annual report (2018), LEARNING BY ACTION ApS reported revenue of DKK 32.2k, a decrease of 59% on the year before. The figures on this page draw on 5 annual filings covering 2014 to 2018. The bottom line showed a net loss of DKK 21.8k, and the EBITDA margin stood at -67.7%.

At the end of 2018, equity financed 98.1% of the balance sheet.

Financials

Revenue

DKK thousands

EBITDA

DKK thousands

Income statement

DKK thousands

Item	2018	2017	2016	2015	2014
Revenue	32	78	103	333	319
Staff expenses	-0	-0	-0	-0	-0
EBITDA	-22	-1	27	26	65
Depreciation & amort.	-0	-0	-0	-0	-0
EBIT	-22	-1	27	26	65
Net financials	0	0	0	0	-0
Profit before tax	-22	-1	27	26	65
Tax	-0	-0	6	6	16
Net profit	-22	-1	21	20	49

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Balance sheet

DKK thousands

Item	2018	2017	2016	2015	2014
Total assets	142	165	175	142	188
Equity	139	161	156	141	146
Long-term debt	0	0	0	0	0
Short-term debt	0	0	0	0	42
Total debt	0	0	0	0	42

Financial ratios

5-year trend

EBITDA margin

-67.7 %

20142018

Equity ratio

98.1 %

Very strong

Among the 10% highest rated companies in the industry

20142018

Return on equity

-15.7 %

Very weak

Among the 20% lowest rated companies in the industry

20142018

Net profit margin

-67.7 %

Very weak

Among the 10% lowest rated companies in the industry

20142018

Asset turnover

0.23×

Average

Around the average of companies in the same industry

20142018

Debt / equity

0.02×

20142018

Sector performance

18 of 28 ratios graded

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

Profitability

Gross marginWeak

Among the 30% lowest rated companies in the 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 marginVery weak

Among the 10% lowest 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 marginVery weak

Among the 10% lowest 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 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 20% 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 20% 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 20% 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.

Liquidity

Current assets to equityVery strong

Among the 10% highest 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 ratioWeak

Among the 40% lowest rated companies in the industry

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

Current ratioNot rated

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

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 ratioNot rated

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

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 ratioNot rated

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

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

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.

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.

Interest rate on debtVery strong

Among the 10% highest 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 20% 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.

Debt ratioNot rated

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

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

Debt to equityNot rated

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

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

Income to debtNot rated

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

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

EBITDA to debtNot rated

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

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

Interest coverageNot rated

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

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

Efficiency & development

Asset turnoverAverage

Around the average of companies in the same industry

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

Equity to contributed capitalWeak

Among the 30% 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.

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.

One-year change in debtNot rated

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

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

Annual reports & filings

Annual report 2018
Filed via CVR / Virk · Period 2017-07-01 – 2018-06-30
View PDF
Annual report 2017
Filed via CVR / Virk · Period 2016-07-01 – 2017-06-30
View PDF
Annual report 2016
Filed via CVR / Virk · Period 2015-07-01 – 2016-06-30
View PDF
Annual report 2015
Filed via CVR / Virk · Period 2014-07-01 – 2015-06-30
View PDF
Annual report 2014
Filed via CVR / Virk · Period 2013-07-01 – 2014-06-30
View PDF

People & ownership

Management

Actively employed in the business

Name	Role	Member since

Former (4)


TG Thomas Guldmann Nielsen Management	Management	2014 – 2020
NK Niels Kristian Holm Søholm Management	Management	2008 – 2014
MK Marianne Kæraa Bülow Management	Management	2008 – 2010
BC Bent Christensen Audit	Audit	2009 – 2010

Board of directors

Non-executive oversight

No data on file.

Shareholders

Active legal owners

Shareholder	Type	Ownership	Votes	Registered
Thomas Guldmann Nielsen	Individual	100%	100%	2014

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Related companies

Company hierarchy

No registered parent or subsidiaries

Board network connections

Board members of LEARNING BY ACTION ApS also hold positions in 3 other companies.

Person	Role here	Other companies
Bent Christensen	Audit	2 companies
Niels Kristian Holm Søholm	Management	1 company

Frequently asked questions

What is the CVR number of LEARNING BY ACTION ApS?

LEARNING BY ACTION ApS is registered with CVR / Virk under CVR 31254159.

What is the revenue of LEARNING BY ACTION ApS?

LEARNING BY ACTION ApS reported revenue of DKK 32.2k in 2018.

How many employees does LEARNING BY ACTION ApS have?

LEARNING BY ACTION ApS employs 1 people as of the latest annual report.

Where is LEARNING BY ACTION ApS headquartered?

LEARNING BY ACTION ApS's registered address is Siriusvej 80.