ACO UNDERVISNING AS: årsregnskap 2023 vs 2022
Shrank 43% on revenue, slipped into loss, cash halved-plus
approved 2024-06-12; registry 2024-06-15; journal 2024 509918
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ACO UNDERVISNING AS. Revenue 394.6k NOK → 226.7k NOK (-42.5%). Net result +24.9k NOK → -71.0k NOK. Equity -59.7k NOK → -130.7k NOK.
On the constructive side: payroll decreased. Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: thin equity buffer; headcount (årsverk) changed. All figures are taken from the published annual accounts for ACO UNDERVISNING AS.
At a glance
Scorecard
What improved
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↑
Payroll decreased
Salary cost 222.0k NOK → 164.3k NOK (56% → 72% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 394.6k NOK to 226.7k NOK (-42.5% YoY). Calculated
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↓
Operating result weakened
Operating result +25.8k NOK → -71.0k NOK (op. margin 6.5% → -31.3%). Calculated
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↓
Fell into a net loss
Net result flipped from 24.9k NOK profit to a loss of 71.0k NOK. Calculated
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↓
Equity eroded
Book equity -59.7k NOK → -130.7k NOK (equity ratio -57.9% → -536.3%). Calculated
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↓
Cash fell
Bank deposits 96.6k NOK → 23.1k NOK (-76.1% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -536.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Headcount (årsverk) changed
Reported FTEs 0 → 2. Reported fact