ABA-SKOL AS: årsregnskap 2023 vs 2022
Grew 9% on revenue, stronger earnings, cash halved-plus
registry 2024-04-16; journal 2024 352196
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ABA-SKOL AS. Revenue 1.82m NOK → 1.98m NOK (+8.7%). Net result +54.4k NOK → +251.6k NOK. Equity 928.0k NOK → 179.6k NOK.
On the constructive side: revenue rose; operating result improved; net result improved. Pressures included: equity eroded; cash fell.
Also worth watching: thin equity buffer; cogs fell; headcount (årsverk) changed. All figures are taken from the published annual accounts for ABA-SKOL AS.
At a glance
Scorecard
What improved
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Revenue rose
Operating income / revenue moved from 1.82m NOK to 1.98m NOK (+8.7% YoY). Calculated
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Operating result improved
Operating result +121.1k NOK → +328.8k NOK (op. margin 6.6% → 16.6%). Calculated
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Net result improved
Net result +54.4k NOK → +251.6k NOK (net margin 3.0% → 12.7%). Calculated
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Payroll decreased
Salary cost 1.11m NOK → 1 110 NOK (61% → 0% of revenue). Calculated
What deteriorated
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↓
Equity eroded
Book equity 928.0k NOK → 179.6k NOK (equity ratio 31.3% → 8.4%). Calculated
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Cash fell
Bank deposits 995.9k NOK → 200.2k NOK (-79.9% YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is 8.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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COGS fell
COGS / varekostnad 1.05m NOK → 1.04m NOK (-1.1% YoY). Calculated
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Headcount (årsverk) changed
Reported FTEs 2 → 1. Reported fact