ABM SALG AS: årsregnskap 2023 vs 2022
Shrank 51% on revenue, slipped into loss
approved 2024-06-25; registry 2024-07-23; journal 2024 659913
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ABM SALG AS. Revenue 13.90m NOK → 6.84m NOK (-50.8%). Net result +663.1k NOK → -899.0k NOK. Equity 859.3k NOK → -224.2k NOK.
On the constructive side: cash rose; payroll decreased. Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: thin equity buffer; paid-in equity reduced; cogs fell. All figures are taken from the published annual accounts for ABM SALG AS.
At a glance
Scorecard
What improved
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Cash rose
Bank deposits 22.1k NOK → 36.3k NOK (+64.2% YoY). Calculated
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Payroll decreased
Salary cost 1009.90bn NOK → 3 NOK (7267228% → 0% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 13.90m NOK to 6.84m NOK (-50.8% YoY). Calculated
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↓
Operating result weakened
Operating result +210.1k NOK → -388.5k NOK (op. margin 1.5% → -5.7%). Calculated
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Fell into a net loss
Net result flipped from 663.1k NOK profit to a loss of 899.0k NOK. Calculated
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↓
Equity eroded
Book equity 859.3k NOK → -224.2k NOK (equity ratio 12.1% → -4.3%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.37× → 0.91× — 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 -4.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Paid-in equity reduced
Paid-in equity fell 859.3k NOK → 127.8k NOK — check capital reduction, conversion, or reclassification. Interpretation
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COGS fell
COGS / varekostnad 8.82m NOK → 3.91m NOK (-55.7% YoY). Calculated
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Book investments changed
Investment / intangible book value 20.2k NOK → 6 351 NOK. Reported fact
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Headcount (årsverk) changed
Reported FTEs 4 → 2.5. Reported fact