AGRESSO AS: årsregnskap 2023 vs 2022
Weaker earnings
approved 2024-04-25; registry 2024-06-29; journal 2024 563465
Summary
What changed
Comparing Årsregnskap 2023 with 2022 for AGRESSO AS. Revenue 1.40m NOK → 1.41m NOK (+0.1%). Net result -67.3k NOK → -567.0k NOK. Equity 306.8k NOK → -487.2k NOK.
On the constructive side: revenue rose; current ratio back above 1×. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced; payroll increased. All figures are taken from the published annual accounts for AGRESSO AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 1.40m NOK to 1.41m NOK (+0.1% YoY). Calculated
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↑
Current ratio back above 1×
Current ratio 0.69× → 1.05×. Calculated
What deteriorated
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↓
Operating result weakened
Operating result +434.2k NOK → +159.4k NOK (op. margin 30.9% → 11.3%). Calculated
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↓
Net result weakened
Net result -67.3k NOK → -567.0k NOK (net margin -4.8% → -40.3%). Calculated
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↓
Equity eroded
Book equity 306.8k NOK → -487.2k NOK (equity ratio 2.5% → -10.0%). Calculated
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↓
Cash fell
Bank deposits 432.0k NOK → 358.9k NOK (-16.9% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -10.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 1.20m NOK → 312.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Payroll increased
Salary cost 2 NOK → 33.0k NOK (0% → 2% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 12.3k NOK → 32.6k NOK (+165.1% YoY). Calculated