ACJ AS: årsregnskap 2022 vs 2021
Grew 79% on revenue, slipped into loss
approved 2023-06-30; registry 2023-09-11; journal 2023 725821
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ACJ AS. Revenue 5.19m NOK → 9.28m NOK (+79.0%). Net result +295.7k NOK → -1.02m NOK. Equity 794.8k NOK → 745.2k NOK.
On the constructive side: revenue rose; cash rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced; payroll increased. All figures are taken from the published annual accounts for ACJ AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 5.19m NOK to 9.28m NOK (+79.0% YoY). Calculated
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↑
Cash rose
Bank deposits 175.5k NOK → 248.0k NOK (+41.3% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +384.5k NOK → -1.28m NOK (op. margin 7.4% → -13.8%). Calculated
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↓
Fell into a net loss
Net result flipped from 295.7k NOK profit to a loss of 1.02m NOK. Calculated
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↓
Equity eroded
Book equity 794.8k NOK → 745.2k NOK (equity ratio 30.6% → 5.8%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 5.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Paid-in equity reduced
Paid-in equity fell 909.0k NOK → 877.2k NOK — check capital reduction, conversion, or reclassification. Interpretation
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Payroll increased
Salary cost 2.03m NOK → 4.31m NOK (39% → 46% of revenue). Calculated
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COGS moved
COGS / varekostnad 1.07m NOK → 2.72m NOK (+155.1% YoY). Calculated
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·
Headcount (årsverk) changed
Reported FTEs 5 → 7. Reported fact