S.M. Trading A/S

Org. no. 946834580 · OSTERØY · Founded 1988

Score · fiscal year 2025

38of 100

How to read this: the company is ahead of 30 % of small companies in the same sector in 2025. What does this mean?

Rank: 27,364 of 38,671 · Handel

Profile

Elephant · Steward

Lower profitability, high solidity

Position against comparable companies in 2025, not a verdict on the company. Based on profitability 23 and solidity 73 out of 100 among small companies in the same sector in 2025. Methodology

Against the sector

S.M. Trading A/S is 12 points below the median for small companies in the same sector in 2025.

Median score 50 among 36,111 companies.

Against small companies in the same sector in 2025: operating margin −8.1% (median 2.5%) and equity ratio 73.3% (median 38.3%).

Source: Register of Company Accounts and Central Coordinating RegisterFetched 28 October 2026Report an issue
Key figures · 2025

The numbers behind the score

The numbers behind the score · 2025
MeasureCompanyMedianAhead of
Operating revenue1 MNOK3 MNOK
Operating margin −8.1% 2.5% 20 %
Profit margin −9.0% 2.2% shown, not part of the index
Return on assets −6.8% 4.0% 25 %
Equity ratio 73.3% 38.3% 76 %
Debt-to-equity 0.36 0.99 71 %
Current ratio 0.59 1.70 14 %
Revenue growth −27.5% 3.5% 14 %

The median and “ahead of” refer to small companies in the same sector in 2025. The bar shows the share of companies the figure is ahead of.

With an index of 38, S.M. Trading A/S does better than 30% of small companies in the same sector (36,580 companies) in 2025.

Over time

Score 2023–2025

CompanyMedian0255075100202320242025
  • S.M. Trading A/S
  • Median: small companies in the same sector
Summary analysis

S.M. Trading A/S has a score of 38 for 2025, rank 27,364 of 38,671 in the sector.

Strongest: Solidity: percentile 73 against peers, equity ratio 73.3% against a median of 38.3%.

Weakest: Liquidity: percentile 14 against peers, current ratio 0.59 against a median of 1.70. Growth: percentile 14 against peers, revenue growth −27.5% against a median of 3.5%.

Worth a closer look

Written by fixed rules from the figures. Describes the figures, does not explain causes. Not investment or financial advice. How the summary is made

Analysis · 2025

What the numbers say

S.M. Trading A/S had an operating margin of −8.1% and an equity ratio of 73.3% in 2025, and ranks 27,364 of 38,671 in Handel.

From 2024 to 2025: went from a profit to a loss before tax and the operating margin fell from 10.0% to −8.1%.

This text is generated automatically from the 2025 accounts.

Estimated value · 2025

Three simple methods

One method gives a figure: 1 MNOK.

MethodInputMultipleEstimate
P/E Net profit: −0.1 MNOK 10.0 not meaningful
EV/EBIT Operating profit: −0.1 MNOK 8.0 not meaningful
P/B Equity: 0.7 MNOK 1.0 1 MNOK

A mechanical estimate from public accounts, not advice. Mechanical estimate from public accounts with fixed multiples. Not a valuation and not advice to buy or sell. The multiples are provisional default values and must be adjusted per sector before the figures are used for anything. See the calculation

Indications · 2025

Worth a closer look

  • watch

    Consider strengthening liquidity: current liabilities are 1.7 times current assets.

    Based on: Current ratio 0.59 (median 1.70).

  • watch

    The company made a loss before tax. Are these one-off items or a pattern?

    Based on: Profit margin −9.0% (median 2.2%).

  • watch

    The operating margin is lower than at three in four companies in the sector. Where do costs differ from competitors?

    Based on: Operating margin −8.1% (median 2.5%).

Indications based on the latest annual accounts from open data. Not investment or financial advice.

Financial costs were 2.8% of the debt in 2025. The policy rate averaged 4.30 % the same year. This is a plain description of what the debt cost, not a model of interest sensitivity.

Data quality

No anomalies found in the figures.

Stress test · 2017

Scenario analysis: the sector's weakest year

We have no accounts for 2017, the sector's weakest year, for this company.

The sector's weakest year was 2017, with a median operating margin of −65.6%. Based on the 11 fiscal years we have. The analysis grows as more years are fetched or imported. Methodology

Components · 2025

What the score is made of

Profitability23 weight 30%
Solidity73 weight 25%
Liquidity14 weight 15%
Growth14 weight 15%
Consistency60 weight 15%

Durability: 53 (average over 3 years)

Index version 2. Data completeness 100%: the share of the weights that had data.

2025

Questions and answers

How profitable is S.M. Trading A/S?

The operating margin was −8.1% in 2025, against a median of 2.5% among small companies in the same sector. Return on assets was −6.8%. The company made a loss before tax.

How solid is S.M. Trading A/S?

The equity ratio was 73.3% in 2025 (median 38.3%). Debt-to-equity was 0.36 (median 0.99).

What is the liquidity of S.M. Trading A/S like?

The current ratio was 0.59 in 2025 (median 1.70). Current assets did not cover current liabilities.

How does S.M. Trading A/S compare in Handel?

S.M. Trading A/S ranks 27,364 of 38,671 in Handel for 2025. Among companies of the same size (small companies) it ranks 25,442 of 36,580. Revenue changed by −27.5% from the year before.

From the Central Coordinating Register

Org. no.
946834580
Legal form
AS
Sector
Handel (47.110)
Size tier
small
Employees
0–4 (not registered)
Founded
11 April 1988 38 years in operation
Share capital
0.15 MNOK
Business address
Valestrand, 5291 VALESTRANDSFOSSEN (OSTERØY)
Municipality
Osterøy rank 15–30 of 40 in KOSTRA group 1
Audit
Audit opted out from 13 September 2014
Latest accounts filed
2025

Source: Central Coordinating Register, Brønnøysund Register Centre. The employee count is reported by the company and may be older than the accounts. See the company at the Brønnøysund Register Centre

Ownership and roles

Chief executive
Signhild Vevle
Chair of the board
Signhild Vevle
Accountant
ECIT FORRETNINGSPARTNER AS

Source: Central Coordinating Register, fetched 25 October 2026. Only names are shown.

Owners and shareholdings will appear here once the shareholder data extract is in place.

Coming · not built yet

Error in the data?

Do you see an error in the figures or in how the company is mapped (sector, holding, group)? Let us know. Corrections require documentation.

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Figures last fetched 28 October 2026.

Details

Year by year · 2023–2025

Key figure202320242025Trend
Index626038
Rank10,25211,24227,364
Operating margin15.7%10.0%−8.1%
Return on assets16.8%10.9%−6.8%
Equity ratio59.6%74.1%73.3%
Current ratio0.730.930.59
Revenue growth–−9.4%−27.5%

Accounts

From the Brønnøysund Register Centre, in the company's reporting currency (NOK).

Key figure202320242025
Operating revenue1.2 MNOK1.1 MNOK0.8 MNOK
Operating profit0.2 MNOK0.1 MNOK−0.1 MNOK
Profit before tax0.2 MNOK0.1 MNOK−0.1 MNOK
Net profit0.1 MNOK0.1 MNOK−0.1 MNOK
Financial expenses0.0 MNOK0.0 MNOK0.0 MNOK
Total assets1.1 MNOK1.0 MNOK0.9 MNOK
Current assets0.3 MNOK0.2 MNOK0.1 MNOK
Equity0.6 MNOK0.7 MNOK0.7 MNOK
Retained earnings0.5 MNOK0.6 MNOK0.5 MNOK
Total liabilities0.4 MNOK0.3 MNOK0.2 MNOK
Current liabilities0.4 MNOK0.2 MNOK0.2 MNOK

Source: Brønnøysund Register Centre (Register of Company Accounts), fetched 28 October 2026, accounts id 6408521.