A&B CIRKA AS: årsregnskap 2023 vs 2022
Shrank 68% on revenue, returned to profit, cash halved-plus
approved 2024-06-25; registry 2024-07-01; journal 2024 574101
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for A&B CIRKA AS. Revenue 491.3k NOK → 155.0k NOK (-68.5%). Net result -1 451 NOK → +2 469 NOK. Equity 28.5k NOK → 31.0k 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: cogs fell; headcount (årsverk) changed. All figures are taken from the published annual accounts for A&B CIRKA AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result -1 330 NOK → +17.3k NOK (op. margin -0.3% → 11.2%). Calculated
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Turned profitable
Net result flipped from a loss of 1 451 NOK to a profit of 2 469 NOK. Calculated
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Equity strengthened
Book equity 28.5k NOK → 31.0k NOK (equity ratio 15.6% → 26.1%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 491.3k NOK to 155.0k NOK (-68.5% YoY). Calculated
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Cash fell
Bank deposits 181.8k NOK → 66.5k NOK (-63.4% YoY). Calculated
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Current ratio dropped below 1×
Current ratio 1.18× → 0.76× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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COGS fell
COGS / varekostnad 31.3k NOK → 0 NOK (-100.0% YoY). Calculated
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Headcount (årsverk) changed
Reported FTEs 0.3 → 0. Reported fact