AC VARMEPUMPER AS: årsregnskap 2023 vs 2022
Shrank 27% on revenue, weaker earnings
approved 2024-04-19; registry 2024-08-08; journal 2024 720413
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for AC VARMEPUMPER AS. Revenue 6.52m NOK → 4.79m NOK (-26.5%). Net result -73.8k NOK → -698.6k NOK. Equity 392.2k NOK → -306.4k NOK.
On the constructive side: cash rose; payroll decreased. Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: thin equity buffer; cogs fell; headcount (årsverk) changed. All figures are taken from the published annual accounts for AC VARMEPUMPER AS.
At a glance
Scorecard
What improved
-
↑
Cash rose
Bank deposits 175.0k NOK → 303.5k NOK (+73.5% YoY). Calculated
-
↑
Payroll decreased
Salary cost 2.63m NOK → 2.19m NOK (40% → 46% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 6.52m NOK to 4.79m NOK (-26.5% YoY). Calculated
-
↓
Operating result weakened
Operating result -81.8k NOK → -602.8k NOK (op. margin -1.3% → -12.6%). Calculated
-
↓
Net result weakened
Net result -73.8k NOK → -698.6k NOK (net margin -1.1% → -14.6%). Calculated
-
↓
Equity eroded
Book equity 392.2k NOK → -306.4k NOK (equity ratio 20.0% → -43.3%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.42× → 0.81× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is -43.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS fell
COGS / varekostnad 3.20m NOK → 2.30m NOK (-28.2% YoY). Calculated
-
·
Headcount (årsverk) changed
Reported FTEs 4 → 3. Reported fact