ADVOKAT JAN HAMMERSENG AS: årsregnskap 2022 vs 2021
Another loss-making year
approved 2023-04-28; registry 2023-05-03; journal 2023 382822
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ADVOKAT JAN HAMMERSENG AS. Revenue 348.0k NOK → 362.3k NOK (+4.1%). Net result -76.9k NOK → -74.3k NOK. Equity -138.0k NOK → -212.2k NOK.
On the constructive side: revenue rose; operating result improved; cash rose. Pressures included: equity eroded.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for ADVOKAT JAN HAMMERSENG AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 348.0k NOK to 362.3k NOK (+4.1% YoY). Calculated
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↑
Operating result improved
Operating result -76.7k NOK → -74.2k NOK (op. margin -22.0% → -20.5%). Calculated
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↑
Cash rose
Bank deposits 141.7k NOK → 215.8k NOK (+52.2% YoY). Calculated
What deteriorated
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↓
Equity eroded
Book equity -138.0k NOK → -212.2k NOK (equity ratio -60.6% → -65.7%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -65.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 159.7k NOK → 218.8k NOK (46% → 60% of revenue). Calculated