1J-YACHTS AS: årsregnskap 2022 vs 2021
Weaker earnings, fresh owner capital
approved 2023-07-08; registry 2023-07-11; journal 2023 603697
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for 1J-YACHTS AS. Revenue 0 NOK → 484.0k NOK. Net result -10.6k NOK → -96.7k NOK. Equity 13.8k NOK → -82.8k NOK.
On the constructive side: revenue rose; cash rose; owners injected capital. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for 1J-YACHTS AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 0 NOK to 484.0k NOK. Calculated
-
↑
Cash rose
Bank deposits 13.8k NOK → 341.0k NOK (+2362.8% YoY). Calculated
-
↑
Owners injected capital
Paid-in equity rose 24.4k NOK → 30.0k NOK (+5 570 NOK). Reported fact
What deteriorated
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↓
Operating result weakened
Operating result -10.6k NOK → -96.6k NOK. Calculated
-
↓
Net result weakened
Net result -10.6k NOK → -96.7k NOK. Calculated
-
↓
Equity eroded
Book equity 13.8k NOK → -82.8k NOK (equity ratio 100.0% → -4.3%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -4.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation