A3CERT SERTIFISERING AS: årsregnskap 2022 vs 2021
Grew 74% on revenue, weaker earnings, cash halved-plus
approved 2023-05-08; registry 2023-05-10; journal 2023 396746
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for A3CERT SERTIFISERING AS. Revenue 2.81m NOK → 4.88m NOK (+73.7%). Net result +560.9k NOK → +1 138 NOK. Equity 23.7k NOK → 2.16m NOK.
On the constructive side: revenue rose; equity strengthened; payroll decreased. Pressures included: operating result weakened; net result weakened; cash fell.
Also worth watching: sharp cash drawdown; cogs moved; headcount (årsverk) changed. All figures are taken from the published annual accounts for A3CERT SERTIFISERING AS.
At a glance
Scorecard
What improved
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Revenue rose
Operating income / revenue moved from 2.81m NOK to 4.88m NOK (+73.7% YoY). Calculated
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Equity strengthened
Book equity 23.7k NOK → 2.16m NOK (equity ratio 0.6% → 31.9%). Calculated
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Payroll decreased
Salary cost 2.76m NOK → 63.5k NOK (98% → 1% of revenue). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +721.5k NOK → +465.0k NOK (op. margin 25.7% → 9.5%). Calculated
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Net result weakened
Net result +560.9k NOK → +1 138 NOK (net margin 20.0% → 0.0%). Calculated
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Cash fell
Bank deposits 1.60m NOK → 636.6k NOK (-60.2% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 12.42× → 0.39× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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Sharp cash drawdown
Cash fell by more than 60% YoY (1.60m NOK → 636.6k NOK). Check whether funds moved to group receivables, investments, or operating burn. Interpretation
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COGS moved
COGS / varekostnad 32.7k NOK → 1.22m NOK (+3628.5% YoY). Calculated
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Headcount (årsverk) changed
Reported FTEs 2 → 1. Reported fact