SMARTOPTICS GROUP ASA: årsregnskap 2024 vs 2023
Stronger earnings, cash halved-plus
approved 2025-04-10; registry 2025-08-13; journal 2025 743609
Summary
What changed
Comparing Årsregnskap 2024 with 2023 for SMARTOPTICS GROUP ASA. Revenue 0 NOK → 0 NOK (0.0%). Net result +25.76m NOK → +58.85m NOK. Equity 181.08m NOK → 203.3k NOK.
On the constructive side: net result improved. Pressures included: operating result weakened; equity eroded; cash fell.
Also worth watching: paid-in equity reduced. All figures are taken from the published annual accounts for SMARTOPTICS GROUP ASA.
At a glance
Scorecard
What improved
-
↑
Net result improved
Net result +25.76m NOK → +58.85m NOK. Calculated
What deteriorated
-
↓
Operating result weakened
Operating result -9.51m NOK → -13.15m NOK. Calculated
-
↓
Equity eroded
Book equity 181.08m NOK → 203.3k NOK (equity ratio 72.7% → 67.4%). Calculated
-
↓
Cash fell
Bank deposits 987.0k NOK → 11.1k NOK (-98.9% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 3.04× → 0.00× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
-
↓
Payroll up without matching revenue
Salary cost 8.55m NOK → 10.96m NOK. Calculated
Things to notice
-
·
Paid-in equity reduced
Paid-in equity fell 129.56m NOK → 150.9k NOK — check capital reduction, conversion, or reclassification. Interpretation