ABACUS RATIO AS: årsregnskap 2022 vs 2021
Grew 76% on revenue, stronger earnings
approved 2023-03-08; registry 2023-03-25; journal 2023 334382
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ABACUS RATIO AS. Revenue 11.66m NOK → 20.48m NOK (+75.7%). Net result +2.27m NOK → +2.86m NOK. Equity 3.15m NOK → 2.50m NOK.
On the constructive side: revenue rose; operating result improved; net result improved. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: paid-in equity reduced; payroll increased; cogs moved. All figures are taken from the published annual accounts for ABACUS RATIO AS.
At a glance
Scorecard
What improved
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Revenue rose
Operating income / revenue moved from 11.66m NOK to 20.48m NOK (+75.7% YoY). Calculated
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Operating result improved
Operating result +950.1k NOK → +3.69m NOK (op. margin 8.1% → 18.0%). Calculated
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Net result improved
Net result +2.27m NOK → +2.86m NOK (net margin 19.4% → 13.9%). Calculated
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Cash rose
Bank deposits 562.6k NOK → 976.1k NOK (+73.5% YoY). Calculated
What deteriorated
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↓
Equity eroded
Book equity 3.15m NOK → 2.50m NOK (equity ratio 39.4% → 24.4%). Calculated
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Current ratio dropped below 1×
Current ratio 1.09× → 0.97× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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Paid-in equity reduced
Paid-in equity fell 1.98m NOK → 1.65m NOK — check capital reduction, conversion, or reclassification. Interpretation
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Payroll increased
Salary cost 6.08m NOK → 11.14m NOK (52% → 54% of revenue). Calculated
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COGS moved
COGS / varekostnad 602.6k NOK → 866.6k NOK (+43.8% YoY). Calculated
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Headcount (årsverk) changed
Reported FTEs 9 → 17. Reported fact