ABC RESTAURANT AS: årsregnskap 2023 vs 2022
Stronger earnings, fresh owner capital
approved 2024-10-07; registry 2024-10-09; journal 2024 751998
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ABC RESTAURANT AS. Revenue 20.05m NOK → 20.02m NOK (-0.1%). Net result +1.63m NOK → +4.31m NOK. Equity 1.39m NOK → 1.70m NOK.
On the constructive side: operating result improved; net result improved; equity strengthened. Pressures included: revenue fell; cash fell; payroll up without matching revenue.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ABC RESTAURANT AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +10.4k NOK → +355.7k NOK (op. margin 0.1% → 1.8%). Calculated
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Net result improved
Net result +1.63m NOK → +4.31m NOK (net margin 8.1% → 21.5%). Calculated
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Equity strengthened
Book equity 1.39m NOK → 1.70m NOK (equity ratio 29.5% → 34.3%). Calculated
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Owners injected capital
Paid-in equity rose 24.4k NOK → 30.0k NOK (+5 570 NOK). Reported fact
What deteriorated
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Revenue fell
Operating income / revenue moved from 20.05m NOK to 20.02m NOK (-0.1% YoY). Calculated
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Cash fell
Bank deposits 1.80m NOK → 1.43m NOK (-20.6% YoY). Calculated
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Payroll up without matching revenue
Salary cost 8.10m NOK → 8.43m NOK (40% → 42% of revenue). Calculated
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COGS moved
COGS / varekostnad 5.03m NOK → 5.47m NOK (+8.8% YoY). Calculated
Things to notice
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Book investments changed
Investment / intangible book value 627.0k NOK → 54.0k NOK. Reported fact