2 UNDER PAR AS: årsregnskap 2024 vs 2023
Weaker earnings
approved 2025-02-13; registry 2025-02-17; journal 2025 309454
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for 2 UNDER PAR AS. Revenue 0 NOK → 823.0k NOK. Net result -134 NOK → -23.3k NOK. Equity 7 855 NOK → -15.4k NOK.
On the constructive side: revenue rose; cash rose. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer; payroll increased; cogs moved. All figures are taken from the published annual accounts for 2 UNDER PAR AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 0 NOK to 823.0k NOK. Calculated
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↑
Cash rose
Bank deposits 7 989 NOK → 98.6k NOK (+1134.1% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result -134 NOK → -21.7k NOK. Calculated
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↓
Net result weakened
Net result -134 NOK → -23.3k NOK. Calculated
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↓
Equity eroded
Book equity 7 855 NOK → -15.4k NOK (equity ratio 98.3% → -15.3%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 59.62× → 0.87× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -15.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 0 NOK → 2.70m NOK. Calculated
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·
COGS moved
COGS / varekostnad 0 NOK → 65.4k NOK (None YoY). Calculated
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·
Headcount (årsverk) changed
Reported FTEs 0 → 1. Reported fact