A.L. HØYER AS: årsregnskap 2022 vs 2021
Stronger earnings
approved 2023-03-24; registry 2023-03-29; journal 2023 340013
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for A.L. HØYER AS. Revenue 26.58m NOK → 26.40m NOK (-0.7%). Net result +1.96m NOK → +2.43m NOK. Equity 2.07m NOK → 1.15m NOK.
On the constructive side: operating result improved; net result improved; cash rose. Pressures included: revenue fell; equity eroded.
Also worth watching: paid-in equity reduced; cogs fell. All figures are taken from the published annual accounts for A.L. HØYER AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +2.51m NOK → +3.12m NOK (op. margin 9.4% → 11.8%). Calculated
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Net result improved
Net result +1.96m NOK → +2.43m NOK (net margin 7.4% → 9.2%). Calculated
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Cash rose
Bank deposits 3.29m NOK → 4.70m NOK (+42.9% YoY). Calculated
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Payroll decreased
Salary cost 18.31m NOK → 17.65m NOK (69% → 67% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 26.58m NOK to 26.40m NOK (-0.7% YoY). Calculated
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↓
Equity eroded
Book equity 2.07m NOK → 1.15m NOK (equity ratio 22.3% → 11.2%). Calculated
Things to notice
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Paid-in equity reduced
Paid-in equity fell 100.0k NOK → 85.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
COGS fell
COGS / varekostnad 2.60m NOK → 2.24m NOK (-13.8% YoY). Calculated