ELMA ApS

APSActiveAdvertising protection

CVR 40339183Diget 17, 2600 GlostrupRetail sale of cosmetic and toilet articles· NACE 4775Est. 2019 · 7 years old2 employees

Overview

ELMA ApS is a Danish APS based in Glostrup, operating in the Retail sale of cosmetic and toilet articles sector. Incorporated in 2019, the company has 2 employees and reported a gross profit of DKK 754.4k in its latest annual filing.

Gross profit 2025

754.4K DKK

+29% vs 2024

EBITDA margin (of gross profit)

13.3 %

+621% vs 2024

Net profit 2025

88K DKK

+870% vs 2024

Key ratios

See full ratios →

12.5 %

Weak

Among the 30% lowest rated companies in the industry

20212025

1.1×

Weak

Among the 40% lowest rated companies in the industry

20212025

86.3 %

Very strong

Among the 10% highest rated companies in the industry

20212025

EBITDA — year on year

DKK thousands

Key figures

Annual report 2025

Gross profit	754.4K DKK	+29%
EBITDA	100K DKK	+621%
Net profit	88K DKK	+870%
Total assets	101.9K DKK	-40%
Equity	12.8K DKK	+117%
Employees	2	—

Contact

Address

Diget 17, 2600 Glostrup

kontakt@elmavikar.dk

Advertising protection

Active — opted out of marketing use

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Financial development

In its most recent annual report (2025), ELMA ApS reported a gross profit of DKK 754.4k, an increase of 29% on the year before. The figures on this page draw on 5 annual filings covering 2021 to 2025. The bottom line showed a net profit of DKK 88.0k, and the EBITDA margin stood at 13.3%.

At the end of 2025, equity financed 12.5% of the balance sheet, and current assets covered short-term debt 1.1 times.

Financials

Gross profit

DKK thousands

EBITDA

DKK thousands

Income statement

DKK thousands

Item	2025	2024	2023	2022	2021
Gross profit	754	584	455	351	9
Staff expenses	-654	-570	-558	-382	-0
EBITDA	100	14	-103	-31	9
Depreciation & amort.	-0	-0	-0	-0	-0
EBIT	100	14	-103	-31	9
Net financials	-12	-5	-2	-2	-0
Profit before tax	88	9	-105	-33	9
Tax	-0	-0	-0	-0	2
Net profit	88	9	-105	-33	7

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Balance sheet

DKK thousands

Item	2025	2024	2023	2022	2021
Total assets	102	169	109	106	64
Equity	13	-75	-84	20	53
Long-term debt	0	0	0	0	0
Short-term debt	89	244	194	85	10
Total debt	89	244	194	85	10

Financial ratios

5-year trend

EBITDA margin (of gross profit)

13.3 %

20212025

Equity ratio

12.5 %

Weak

Among the 30% lowest rated companies in the industry

20212025

Return on equity

688.1 %

Very strong

Among the 10% highest rated companies in the industry

20212025

Net profit margin (of gross profit)

11.7 %

20212025

Asset turnover (of gross profit)

7.40×

20212025

Debt / equity

6.97×

Very weak

Among the 20% lowest rated companies in the industry

20212025

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)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)Very strong

Among the 10% 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)Very strong

Among the 10% 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.

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 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 ratioAverage

Around the average of companies in the same 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 10% 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 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 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 debtVery strong

Among the 10% highest rated companies in the industry

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

EBITDA to debtVery strong

Among the 10% highest rated companies in the 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 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 strong

Among the 10% 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 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 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.

One-year change in equityNot 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 equity.

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)
BK Berna Kara Chief Executive Officer	Chief Executive Officer	2019

Board of directors

Non-executive oversight

No data on file.

Shareholders

Active legal owners

Shareholder	Type	Ownership	Votes	Registered
Berna Kara	Individual	100%	100%	2019

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 ELMA ApS hold no positions in other companies.

Frequently asked questions

What is the CVR number of ELMA ApS?

ELMA ApS is registered with CVR / Virk under CVR 40339183.

What is the gross profit of ELMA ApS?

ELMA ApS reported a gross profit of DKK 754.4k in 2025.

How many employees does ELMA ApS have?

ELMA ApS employs 2 people as of the latest annual report.

Who is the CEO of ELMA ApS?

Berna Kara is the CEO of ELMA ApS.

Where is ELMA ApS headquartered?

ELMA ApS's registered address is Diget 17, 2. th.