ACJ AS: årsregnskap 2023 vs 2022
Grew 145% on revenue, stronger earnings, fresh owner capital
approved 2024-06-30; registry 2024-07-16; journal 2024 632528
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ACJ AS. Revenue 9.28m NOK → 22.72m NOK (+144.8%). Net result -1.02m NOK → -727.8k NOK. Equity 745.2k NOK → 17.3k NOK.
On the constructive side: revenue rose; operating result improved; net result improved. Pressures included: equity eroded.
Also worth watching: thin equity buffer; payroll increased; cogs moved. 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 9.28m NOK to 22.72m NOK (+144.8% YoY). Calculated
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Operating result improved
Operating result -1.28m NOK → -675.6k NOK (op. margin -13.8% → -3.0%). Calculated
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Net result improved
Net result -1.02m NOK → -727.8k NOK (net margin -11.0% → -3.2%). Calculated
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Cash rose
Bank deposits 248.0k NOK → 1.88m NOK (+657.9% YoY). Calculated
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Owners injected capital
Paid-in equity rose 877.2k NOK → 2.88m NOK (+2.00m NOK). Reported fact
What deteriorated
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↓
Equity eroded
Book equity 745.2k NOK → 17.3k NOK (equity ratio 5.8% → 0.1%). Calculated
Things to notice
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Thin equity buffer
Equity ratio is 0.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Payroll increased
Salary cost 4.31m NOK → 10.89m NOK (46% → 48% of revenue). Calculated
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COGS moved
COGS / varekostnad 2.72m NOK → 6.12m NOK (+124.8% YoY). Calculated