LUPA ApS

APSIn liquidation

CVR 71289214Frederiksberggade 16, 1459 København KService activities incidental to land transportation· NACE 5221Est. 1982 · 43 years old1 employees

Overview

LUPA ApS is a Danish APS based in København K, operating in the Service activities incidental to land transportation sector. Incorporated in 1982, the company has 1 employee and reported a gross profit of -DKK 166.3k in its latest annual filing.

Gross profit 2024

-0.2M DKK

+14% vs 2023

EBITDA margin (of gross profit)

514.1 %

+8% vs 2023

Net profit 2024

0.8M DKK

+173% vs 2023

Key ratios

See full ratios →

93.5 %

Very strong

Among the 10% highest rated companies in the industry

20202024

15.3×

Very strong

Among the 10% highest rated companies in the industry

20202024

4.4 %

Average

Around the average of companies in the same industry

20202024

EBITDA — year on year

DKK thousands

Key figures

Annual report 2024

Gross profit	-0.2M DKK	+14%
EBITDA	-0.9M DKK	+8%
Net profit	0.8M DKK	+173%
Total assets	18.8M DKK	+2%
Equity	17.6M DKK	+1%
Employees	1	—

Financial development

In its most recent annual report (2024), LUPA ApS reported a gross profit of -DKK 166.3k. The figures on this page draw on 5 annual filings covering 2020 to 2024. The bottom line showed a net profit of DKK 818.9k.

At the end of 2024, equity financed 93.5% of the balance sheet, and current assets covered short-term debt 15.3 times.

Financials

Gross profit

DKK thousands

EBITDA

DKK thousands

Income statement

DKK thousands

Item	2024	2023	2022	2021	2020
Gross profit	-166	-146	-164	-122	-166
Staff expenses	-689	-780	-775	-656	-655
EBITDA	-855	-926	-939	-778	-821
Depreciation & amort.	-47	-47	-20	-5	-5
EBIT	-902	-973	-959	-782	-825
Net financials	1,720	1,272	-2,784	2,230	-103
Profit before tax	819	300	-3,743	1,448	-928
Tax	-0	-0	2	319	-204
Net profit	819	300	-3,745	1,129	-724

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Balance sheet

DKK thousands

Item	2024	2023	2022	2021	2020
Total assets	18,768	18,416	18,717	22,934	22,432
Equity	17,550	17,331	17,632	21,976	21,447
Long-term debt	0	0	0	0	0
Short-term debt	1,218	1,085	1,085	958	986
Total debt	1,218	1,085	1,085	958	986

Financial ratios

5-year trend

EBITDA margin (of gross profit)

<−999 %

20202024

Equity ratio

93.5 %

Very strong

Among the 10% highest rated companies in the industry

20202024

Return on equity

4.7 %

Weak

Among the 40% lowest rated companies in the industry

20202024

Net profit margin (of gross profit)

>999 %

20202024

Asset turnover (of gross profit)

-0.01×

20202024

Debt / equity

0.07×

Very strong

Among the 10% highest rated companies in the industry

20202024

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)Weak

Among the 40% 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)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)Weak

Among the 40% 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)Weak

Among the 30% 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 10% 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 ratioAverage

Around the average of companies in the same industry

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

Current assets to equityStrong

Among the 40% 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 capitalStrong

Among the 30% 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 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.

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 10% 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 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 debtWeak

Among the 30% lowest 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 capitalVery strong

Among the 10% 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 debtWeak

Among the 40% lowest 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 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
Annual report 2020
Filed via CVR / Virk · Period 2020-01-01 – 2020-12-31
View PDF

People & ownership

Management

Actively employed in the business

Name	Role	Member since

Former (6)


FP Frantz Palludan Liquidator	Liquidator	2024 – 2025
HB Henrik Buch Management	Management	1996 – 2024
Sr Statsaut. revisor Knud Andersen Audit	Audit	1982 – 1995
KA Knud Andersen Audit	Audit	1982 – 1998
LN Lily Nielsen Management	Management	1982 – 1996
MC Mads Christian Hansen Petersen Management	Management	1982 – 1992

Board of directors

Non-executive oversight

Name	Role	Member since

Former (7)


FP Frantz Palludan Chairman	Chairman	2006 – 2024
HB Henrik Buch Board of Directors	Board of Directors	1996 – 2024
KA Knud Andersen Board of Directors	Board of Directors	2004 – 2011
LN Lily Nielsen Board of Directors	Board of Directors	1982 – 1996
CK Claus Korsgaard Knudsen Board of Directors	Board of Directors	1996 – 2005
LT Lisbeth Thea May Petersen Board of Directors	Board of Directors	1982 – 2024
MC Mads Christian Hansen Petersen Board of Directors	Board of Directors	1982 – 1993

Shareholders

Active legal owners

Shareholder	Type	Ownership	Votes	Registered
Lisbeth Thea May Petersen	Individual	100%	100%	1985

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 LUPA ApS also hold positions in 18 other companies.

Person	Role here	Other companies
Frantz Palludan	Liquidator	16 companiesMany roles
Claus Korsgaard Knudsen	Board of Directors	2 companies

Frequently asked questions

What is the CVR number of LUPA ApS?

LUPA ApS is registered with CVR / Virk under CVR 71289214.

What is the gross profit of LUPA ApS?

LUPA ApS reported a gross profit of -DKK 166.3k in 2024.

How many employees does LUPA ApS have?

LUPA ApS employs 1 people as of the latest annual report.

Where is LUPA ApS headquartered?

LUPA ApS's registered address is Frederiksberggade 16.