ABC FYSIOTERAPI AS: årsregnskap 2022 vs 2021
Weaker earnings
approved 2023-07-07; registry 2023-07-10; journal 2023 602963
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ABC FYSIOTERAPI AS. Revenue 1 395 NOK → 1 431 NOK (+2.6%). Net result -50.1k NOK → -77.4k NOK. Equity 4 639 NOK → -72.6k NOK.
On the constructive side: revenue rose; cash rose; payroll decreased. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABC FYSIOTERAPI AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 1 395 NOK to 1 431 NOK (+2.6% YoY). Calculated
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↑
Cash rose
Bank deposits 28.0k NOK → 44.4k NOK (+58.3% YoY). Calculated
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↑
Payroll decreased
Salary cost 586.7k NOK → 397.1k NOK (42055% → 27749% of revenue). Calculated
What deteriorated
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↓
Operating result weakened
Operating result -50.1k NOK → -77.4k NOK (op. margin -3594.3% → -5406.6%). Calculated
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↓
Net result weakened
Net result -50.1k NOK → -77.4k NOK (net margin -3594.3% → -5406.6%). Calculated
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↓
Equity eroded
Book equity 4 639 NOK → -72.6k NOK (equity ratio 16.6% → -163.8%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.20× → 0.38× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -163.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation