ACTIVE START AS: årsregnskap 2021 vs 2020
Grew 39% on revenue, slipped into loss
approved 2022-05-27; registry 2022-05-30; journal 2022 374672
Summary
What changed
Comparing Årsregnskap 2021 with 2020 for ACTIVE START AS. Revenue 56.8k NOK → 79.2k NOK (+39.3%). Net result +12.3k NOK → -88.7k NOK. Equity 28.4k NOK → -60.3k 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; cogs moved. All figures are taken from the published annual accounts for ACTIVE START AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 56.8k NOK to 79.2k NOK (+39.3% YoY). Calculated
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↑
Cash rose
Bank deposits 5 263 NOK → 9 449 NOK (+79.5% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +12.4k NOK → -88.4k NOK (op. margin 21.9% → -111.6%). Calculated
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↓
Fell into a net loss
Net result flipped from 12.3k NOK profit to a loss of 88.7k NOK. Calculated
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↓
Equity eroded
Book equity 28.4k NOK → -60.3k NOK (equity ratio 77.9% → -180.6%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 4.53× → 0.36× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -180.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS moved
COGS / varekostnad 12.3k NOK → 44.3k NOK (+261.0% YoY). Calculated