A. C. SKY AS: årsregnskap 2023 vs 2022
Shrank 24% on revenue, weaker earnings
approved 2024-06-26; registry 2024-06-29; journal 2024 563587
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for A. C. SKY AS. Revenue 2.10m NOK → 1.60m NOK (-23.5%). Net result -40.1k NOK → -122.5k NOK. Equity -68.1k NOK → -190.6k NOK.
On the constructive side: cash rose; payroll decreased. Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: thin equity buffer; book investments changed; headcount (årsverk) changed. All figures are taken from the published annual accounts for A. C. SKY AS.
At a glance
Scorecard
What improved
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Cash rose
Bank deposits 71.6k NOK → 75.0k NOK (+4.9% YoY). Calculated
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Payroll decreased
Salary cost 1.83m NOK → 1.33m NOK (87% → 83% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.10m NOK to 1.60m NOK (-23.5% YoY). Calculated
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↓
Operating result weakened
Operating result -50.9k NOK → -92.3k NOK (op. margin -2.4% → -5.8%). Calculated
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↓
Net result weakened
Net result -40.1k NOK → -122.5k NOK (net margin -1.9% → -7.6%). Calculated
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Equity eroded
Book equity -68.1k NOK → -190.6k NOK (equity ratio -39.4% → -149.4%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -149.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Book investments changed
Investment / intangible book value -13.0k NOK → 10.0k NOK. Reported fact
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·
Headcount (årsverk) changed
Reported FTEs 1 → 2.6. Reported fact