AJOUR CONSULTING AS: årsregnskap 2022 vs 2021
Shrank 89% on revenue, slipped into loss
approved 2023-06-11; registry 2023-06-13; journal 2023 483750
Summary
What changed
Comparing Årsregnskap 2022 with 2021 for AJOUR CONSULTING AS. Revenue 3.01m NOK → 325.6k NOK (-89.2%). Net result +984.6k NOK → -139.0k NOK. Equity 257.7k NOK → -101.3k NOK.
On the constructive side: cash rose; payroll decreased. Pressures included: revenue fell; operating result weakened; fell into a net loss.
Also worth watching: thin equity buffer; paid-in equity reduced. All figures are taken from the published annual accounts for AJOUR CONSULTING AS.
At a glance
Scorecard
What improved
-
↑
Cash rose
Bank deposits 164.5k NOK → 732.2k NOK (+345.2% YoY). Calculated
-
↑
Payroll decreased
Salary cost 3.49m NOK → 215.8k NOK (116% → 66% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 3.01m NOK to 325.6k NOK (-89.2% YoY). Calculated
-
↓
Operating result weakened
Operating result +1.27m NOK → -175.9k NOK (op. margin 42.1% → -54.0%). Calculated
-
↓
Fell into a net loss
Net result flipped from 984.6k NOK profit to a loss of 139.0k NOK. Calculated
-
↓
Equity eroded
Book equity 257.7k NOK → -101.3k NOK (equity ratio 8.7% → -8.2%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.04× → 0.82× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is -8.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Paid-in equity reduced
Paid-in equity fell 250.0k NOK → 30.0k NOK — check capital reduction, conversion, or reclassification. Interpretation