ADVOKATFIRMAET JARNANG AS: årsregnskap 2023 vs 2022
Grew 10% on revenue, returned to profit
approved 2024-04-29; registry 2024-05-02; journal 2024 388372
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for ADVOKATFIRMAET JARNANG AS. Revenue 2.82m NOK → 3.09m NOK (+9.6%). Net result -458.5k NOK → +271.8k NOK. Equity 376.5k NOK → 648.3k NOK.
On the constructive side: revenue rose; operating result improved; turned profitable. Pressures included: current ratio dropped below 1×.
Also worth watching: cogs fell; book investments changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET JARNANG AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 2.82m NOK to 3.09m NOK (+9.6% YoY). Calculated
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↑
Operating result improved
Operating result -259.9k NOK → +461.4k NOK (op. margin -9.2% → 14.9%). Calculated
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↑
Turned profitable
Net result flipped from a loss of 458.5k NOK to a profit of 271.8k NOK. Calculated
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↑
Equity strengthened
Book equity 376.5k NOK → 648.3k NOK (equity ratio 38.7% → 106.7%). Calculated
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↑
Cash rose
Bank deposits 142.9k NOK → 179.0k NOK (+25.3% YoY). Calculated
What deteriorated
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↓
Current ratio dropped below 1×
Current ratio 1.06× → 0.39× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 82.9k NOK → 29.2k NOK (-64.8% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 500.0k NOK → 234.6k NOK. Reported fact