2COM AS: årsregnskap 2023 vs 2022
Shrank 100% on revenue, returned to profit, cash halved-plus
approved 2024-05-31; registry 2024-06-04; journal 2024 482552
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for 2COM AS. Revenue 683.4k NOK → 3 179 NOK (-99.5%). Net result -649.9k NOK → +870.2k NOK. Equity 9.88m NOK → 10.75m NOK.
On the constructive side: operating result improved; turned profitable; equity strengthened. Pressures included: revenue fell; cash fell; current ratio dropped below 1×.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for 2COM AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -548.0k NOK → +224.1k NOK (op. margin -80.2% → 7050.0%). Calculated
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Turned profitable
Net result flipped from a loss of 649.9k NOK to a profit of 870.2k NOK. Calculated
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Equity strengthened
Book equity 9.88m NOK → 10.75m NOK (equity ratio 69.8% → 62.3%). Calculated
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Payroll decreased
Salary cost 197.1k NOK → 133.1k NOK (29% → 4187% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 683.4k NOK to 3 179 NOK (-99.5% YoY). Calculated
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Cash fell
Bank deposits 367.3k NOK → 133.8k NOK (-63.6% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 13.07× → 0.09× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
COGS moved
COGS / varekostnad 40.6k NOK → 98.8k NOK (+143.2% YoY). Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 1.55m NOK → 3.64m NOK. Reported fact