4 1/2 FIKSJON AS: årsregnskap 2022 vs 2021
Shrank 54% on revenue, weaker earnings
approved 2023-08-31; registry 2023-09-04; journal 2023 722631
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for 4 1/2 FIKSJON AS. Revenue 2.25m NOK → 1.03m NOK (-54.4%). Net result +1.89m NOK → +1.40m NOK. Equity -9.08m NOK → -7.68m NOK.
On the constructive side: equity strengthened; cash rose; payroll decreased. Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for 4 1/2 FIKSJON AS.
At a glance
Scorecard
What improved
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↑
Equity strengthened
Book equity -9.08m NOK → -7.68m NOK (equity ratio -86.7% → -88.4%). Calculated
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↑
Cash rose
Bank deposits 33.4k NOK → 241.2k NOK (+621.7% YoY). Calculated
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↑
Payroll decreased
Salary cost 68.6k NOK → 2 NOK (3% → 0% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.25m NOK to 1.03m NOK (-54.4% YoY). Calculated
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↓
Operating result weakened
Operating result -19.8k NOK → -404.6k NOK (op. margin -0.9% → -39.4%). Calculated
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↓
Net result weakened
Net result +1.89m NOK → +1.40m NOK (net margin 83.7% → 136.5%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -88.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation