ADVOKATFIRMAET ACTIO AS: årsregnskap 2022 vs 2021
Grew 25% on revenue, slipped into loss
approved 2023-04-25; registry 2023-05-02; journal 2023 380378
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for ADVOKATFIRMAET ACTIO AS. Revenue 5.48m NOK → 6.87m NOK (+25.4%). Net result +75.8k NOK → -66.9k NOK. Equity 74.1k NOK → 7 199 NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for ADVOKATFIRMAET ACTIO AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 5.48m NOK to 6.87m NOK (+25.4% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +102.1k NOK → -54.3k NOK (op. margin 1.9% → -0.8%). Calculated
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↓
Fell into a net loss
Net result flipped from 75.8k NOK profit to a loss of 66.9k NOK. Calculated
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↓
Equity eroded
Book equity 74.1k NOK → 7 199 NOK (equity ratio 4.4% → 0.4%). Calculated
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↓
Cash fell
Bank deposits 1.30m NOK → 1.23m NOK (-5.3% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.02× → 0.99× — 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 0.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 4.67m NOK → 6.23m NOK (85% → 91% of revenue). Calculated