ACCOUNTERA AS: årsregnskap 2023 vs 2022
Weaker earnings
approved 2024-04-19; registry 2024-06-11; journal 2024 444623
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ACCOUNTERA AS. Revenue 3.35m NOK → 3.48m NOK (+4.0%). Net result +8.35m NOK → +74.2k NOK. Equity 312.8k NOK → 50.0k NOK.
On the constructive side: revenue rose; cash rose; current ratio back above 1×. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced; payroll increased. All figures are taken from the published annual accounts for ACCOUNTERA AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 3.35m NOK to 3.48m NOK (+4.0% YoY). Calculated
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↑
Cash rose
Bank deposits 555.5k NOK → 738.5k NOK (+33.0% YoY). Calculated
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↑
Current ratio back above 1×
Current ratio 0.96× → 1.06×. Calculated
What deteriorated
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↓
Operating result weakened
Operating result +446.2k NOK → +103.0k NOK (op. margin 13.3% → 3.0%). Calculated
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↓
Net result weakened
Net result +8.35m NOK → +74.2k NOK (net margin 249.3% → 2.1%). Calculated
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↓
Equity eroded
Book equity 312.8k NOK → 50.0k NOK (equity ratio 108.3% → 4.5%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 4.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Paid-in equity reduced
Paid-in equity fell 230.0k NOK → 50.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Payroll increased
Salary cost 2.12m NOK → 2.48m NOK (63% → 71% of revenue). Calculated
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COGS fell
COGS / varekostnad 48.6k NOK → 1 392 NOK (-97.1% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 260.5k NOK → 10.0k NOK. Reported fact