A&H FRISØR AS: årsregnskap 2022 vs 2021
Grew 563% on revenue, slipped into loss
registry 2023-08-15; journal 2023 708428
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for A&H FRISØR AS. Revenue 230.1k NOK → 1.53m NOK (+562.9%). Net result +117.9k NOK → -163.7k NOK. Equity 72.5k NOK → -91.2k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased; headcount (årsverk) changed. All figures are taken from the published annual accounts for A&H FRISØR AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 230.1k NOK to 1.53m NOK (+562.9% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +131.3k NOK → -163.7k NOK (op. margin 57.0% → -10.7%). Calculated
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↓
Fell into a net loss
Net result flipped from 117.9k NOK profit to a loss of 163.7k NOK. Calculated
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↓
Equity eroded
Book equity 72.5k NOK → -91.2k NOK (equity ratio 26.3% → -35.8%). Calculated
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↓
Cash fell
Bank deposits 244.5k NOK → 210.5k NOK (-13.9% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.25× → 0.69× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -35.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 2 NOK → 1.22m NOK (0% → 80% of revenue). Calculated
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·
Headcount (årsverk) changed
Reported FTEs 1 → 3. Reported fact