8 FISH SUSHI AS: årsregnskap 2023 vs 2022
Weaker earnings
approved 2024-04-02; registry 2024-04-10; journal 2024 351503
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for 8 FISH SUSHI AS. Revenue 4.10m NOK → 4.23m NOK (+3.2%). Net result -334.0k NOK → -534.8k NOK. Equity -499.8k NOK → -1.03m 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 8 FISH SUSHI AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 4.10m NOK to 4.23m NOK (+3.2% YoY). Calculated
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↑
Cash rose
Bank deposits 91.1k NOK → 130.4k NOK (+43.1% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result -334.0k NOK → -542.5k NOK (op. margin -8.1% → -12.8%). Calculated
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↓
Net result weakened
Net result -334.0k NOK → -534.8k NOK (net margin -8.1% → -12.6%). Calculated
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↓
Equity eroded
Book equity -499.8k NOK → -1.03m NOK (equity ratio -36.6% → -94.4%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -94.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 1.88m NOK → 2.13m NOK (46% → 50% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 1.38m NOK → 1.61m NOK (+17.0% YoY). Calculated
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·
Headcount (årsverk) changed
Reported FTEs 3 → 6. Reported fact