Key figures (nøgletal)
Key figures (nøgletal) are ratios calculated from the items in the financial statements, such as equity ratio, profit margin, return on assets and current ratio. They turn kroner amounts into percentages and make it possible to compare companies of different sizes and follow development over time.
The figures behind the term
Source: companydata.dk, CVR and annual reports, updated 16 October 2026
Financial statements in kroner say little on their own: a profit of DKK 1 million is large for a hairdresser and small for a shipping company. Key figures relate the amounts to each other and to the size of the company so the numbers can be read across companies.
The most important key figures
- Equity ratio: equity as a percentage of total assets, the measure of financial cushion
- Profit margin: profit as a percentage of revenue, the measure of earning power
- Return on assets: operating profit as a percentage of total assets, the measure of return on capital
- Current ratio: current assets as a percentage of short-term debt, the measure of ability to pay
- Return on equity: profit as a percentage of equity, the measure of the owners' return
What can be calculated from public financial statements?
Equity ratio, return on equity and current ratio can be calculated for almost every company because the balance sheet is always public. Profit margin requires known revenue, which small companies may omit, so it is only known for medium-sized and large companies and the small ones that disclose it voluntarily.
Frequently asked questions
Which key figures matter most when assessing a company?
The equity ratio shows the cushion, the profit margin the earning power and the current ratio the ability to pay. Together the three give a quick picture of robustness, profitability and short-term risk.
Why is the profit margin often missing for small companies?
Small companies in reporting class B may omit revenue from the annual report, and without revenue the profit margin cannot be calculated.
What is a normal key figure?
It depends on the industry, so always compare with similar companies. The median for all active Danish companies, shown on this page, is a useful starting point.
Related terms
Solvency ratio (soliditetsgrad)
The solvency ratio (soliditetsgrad) shows how large a share of a company's assets is financed with equity. It is calculated as equity divided by the balance sheet total, multiplied by 100.
Profit margin (overskudsgrad)
The profit margin (overskudsgrad) shows how large a share of revenue ends up as operating profit. It is calculated as operating profit divided by net revenue, multiplied by 100.
Return on assets (afkastningsgrad)
Return on assets (afkastningsgrad) shows how much operating profit a company generates per krone tied up in assets. It is calculated as operating profit divided by the balance sheet total, multiplied by 100.
Liquidity ratio (likviditetsgrad)
The liquidity ratio (likviditetsgrad) shows a company's ability to pay its current liabilities with its current assets. It is calculated as current assets divided by current liabilities, multiplied by 100.
Return on equity (egenkapitalforrentning)
Return on equity (egenkapitalforrentning, ROE) shows how large a return the company generates on the owners' capital. It is calculated as the net result divided by equity, multiplied by 100.