ACCION AS: årsregnskap 2023 vs 2022
Shrank 95% on revenue, weaker earnings
approved 2024-09-17; registry 2024-09-19; journal 2024 748299
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ACCION AS. Revenue 745.7k NOK → 35.1k NOK (-95.3%). Net result -214.1k NOK → -628.5k NOK. Equity -320.1k NOK → -2.04m NOK.
On the constructive side: operating result improved; cash rose. Pressures included: revenue fell; net result weakened; equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced; book investments changed. All figures are taken from the published annual accounts for ACCION AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +74.5k NOK → +156.5k NOK (op. margin 10.0% → 446.5%). Calculated
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Cash rose
Bank deposits 17.9k NOK → 61.7k NOK (+244.7% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 745.7k NOK to 35.1k NOK (-95.3% YoY). Calculated
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Net result weakened
Net result -214.1k NOK → -628.5k NOK (net margin -28.7% → -1792.9%). Calculated
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↓
Equity eroded
Book equity -320.1k NOK → -2.04m NOK (equity ratio -3.8% → -21.0%). Calculated
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↓
COGS moved
COGS / varekostnad 27.3k NOK → 58.6k NOK (+114.4% YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is -21.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Paid-in equity reduced
Paid-in equity fell 2.19m NOK → 1.10m NOK — check capital reduction, conversion, or reclassification. Interpretation
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Book investments changed
Investment / intangible book value 720.0k NOK → 553.0k NOK. Reported fact