AD PUNCTUM AS: årsregnskap 2023 vs 2022
Shrank 100% on revenue, weaker earnings
approved 2024-06-12; registry 2024-06-15; journal 2024 509545
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for AD PUNCTUM AS. Revenue 10.8k NOK → 0 NOK (-100.0%). Net result -24.4k NOK → -934.3k NOK. Equity 206.5k NOK → -727.8k NOK.
On the constructive side: cash rose; current ratio back above 1×. Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for AD PUNCTUM AS.
At a glance
Scorecard
What improved
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↑
Cash rose
Bank deposits 102.5k NOK → 208.0k NOK (+102.9% YoY). Calculated
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↑
Current ratio back above 1×
Current ratio 0.99× → 78.57×. Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 10.8k NOK to 0 NOK (-100.0% YoY). Calculated
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↓
Operating result weakened
Operating result -24.5k NOK → -27.6k NOK. Calculated
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↓
Net result weakened
Net result -24.4k NOK → -934.3k NOK. Calculated
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↓
Equity eroded
Book equity 206.5k NOK → -727.8k NOK (equity ratio 4.3% → -18.3%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -18.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value 4.61m NOK → 3.70m NOK. Reported fact