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Key figures

What exactly are key figures?

Key figures are key financial figures that are used to analyse and assess a company's financial situation and development. They function as indicators that make it possible to compare companies, industries or periods and thereby create an overview of strengths and weaknesses.

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Key figures are key financial figures that are used to analyse and assess a company's financial situation and development. They function as indicators that make it possible to compare companies, industries or periods and thereby create an overview of strengths and weaknesses.

1 Profitability ratio - measures how efficiently a company generates profit, e.g. rate of return or equity.

2 Key figures are used by management, investors, lenders and other stakeholders to assess a company's: Earnings.

3 If a company has a solvency ratio of 45%, this means that 45% of the assets are financed by equity.

Uddybning

The most important angles on the concept.

Below you will find the central parts of the explanation gathered in the same visual structure as the newer Coherta pages.

Types of ratios

Profitability ratio – measures how efficiently a company generates profit, e.g afkastningsgrad or egenkapitalforrentning.
Liquidity ratio - assesses the company's ability to pay its short-term obligations, e.g likviditetsgrad.
Solvency ratio – shows how much of the company's assets are financed with equity, e.g soliditetsgrad.
Efficiency ratio – analyserer hvor effektivt virksomheden udnytter sine ressourcer, fx Asset turnover rate or degree of coverage.

Overview

Anvendelse

Ratios are used by management, investors, lenders and other stakeholders to assess a company's:

Indtjeningsevne
Kapitalstruktur
Risikoniveau
Operational efficiency

Example

If a company has a soliditetsgrad of 45%, this means that 45% of the assets are financed by equity. It can be interpreted as a sign of economic robustness. Similarly, a high can afkastningsgrad show that the company manages to create good value from the invested capital.

However, key figures only give the full picture when they are compared with other key figures, industry standards or previous years' results.

Flere detaljer

Key figures in accounting analysis and business operations

Key figures are widely used in accounting, auditing and financial management because they make complex financial figures easier to compare and understand. They help assess earnings power, liquidity, capital structure and efficiency across periods, companies and industries. Therefore, key figures are used both internally by management and externally by banks, investors, creditors and business partners.

However, a single key figure can rarely stand alone. A high profit margin, for example, is positive, but does not necessarily say anything about the company's liquidity or debt risk. Therefore, key figures provide the greatest value when they are read in context and supplemented with industry knowledge, development over time and specific accounting conditions. This is precisely why ratios are an important tool in professional financial analysis.

Praktisk perspektiv

When key figures are used correctly, it becomes easier to identify development, risks and opportunities in the company. They are therefore a regular tool in both the annual report, budget follow-up and strategic decision-making.

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