A.U. BYGG AS: årsregnskap 2023 vs 2022
Shrank 100% on revenue, stronger earnings, cash halved-plus
approved 2024-06-28; registry 2024-09-16; journal 2024 746948
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for A.U. BYGG AS. Revenue 5.61m NOK → 4 183 NOK (-99.9%). Net result +822.5k NOK → +3.21m NOK. Equity -1.15m NOK → -932.8k NOK.
On the constructive side: net result improved; equity strengthened; owners injected capital. Pressures included: revenue fell; operating result weakened; cash fell.
Also worth watching: thin equity buffer; cogs fell. All figures are taken from the published annual accounts for A.U. BYGG AS.
At a glance
Scorecard
What improved
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Net result improved
Net result +822.5k NOK → +3.21m NOK (net margin 14.6% → 76815.1%). Calculated
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Equity strengthened
Book equity -1.15m NOK → -932.8k NOK (equity ratio -129.1% → -355.2%). Calculated
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Owners injected capital
Paid-in equity rose 5 100 NOK → 100.0k NOK (+94.9k NOK). Reported fact
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Payroll decreased
Salary cost 2.26m NOK → 1 792 NOK (40% → 43% of revenue). Calculated
What deteriorated
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Revenue fell
Operating income / revenue moved from 5.61m NOK to 4 183 NOK (-99.9% YoY). Calculated
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Operating result weakened
Operating result +857.0k NOK → +314.8k NOK (op. margin 15.3% → 7526.5%). Calculated
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Cash fell
Bank deposits 399.4k NOK → 76.6k NOK (-80.8% YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is -355.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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COGS fell
COGS / varekostnad 1.87m NOK → 1 377 NOK (-99.9% YoY). Calculated