CMS KLUGE ADVOKATFIRMA AS

4005 STAVANGER

Finances

Return on Equity

23,2 %

Current Ratio

1,09

Debt-to-Equity Ratio

2,4

Key figures (NOK)	2022	2021	2020	2019
Revenue	563 435 000	537 553 000	432 899 000	414 632 000
Net Income	1 779 000	1 777 000	1 455 000	1 419 000
Total Assets	202 678 000	192 381 000	215 804 000	196 609 000
Total Equity	7 668 000	102 626 000	120 790 000	121 208 000

Income (NOK)	2022	2021	2020	2019
Revenue	563 435 000	537 553 000	432 899 000	414 632 000
Expenditure	354 085 000	310 043 000	273 876 000	261 962 000
Operating Profit	209 351 000	227 511 000	159 023 000	152 669 000
Financial Income	2 033 000	1 373 000	1 091 000	1 235 000
Financial Costs	1 307 000	1 376 000	1 604 000	1 410 000
Financial Balance	726 000	−3 000	−513 000	−175 000
Earnings Before Tax	210 076 000	227 508 000	158 511 000	152 494 000
Tax	505 000	501 000	413 000	402 000
Net Income	1 779 000	1 777 000	1 455 000	1 419 000

Balance (NOK)	2022	2021	2020	2019
Total Fixed Assets	9 852 000	12 564 000	15 022 000	13 208 000
Total Current Assets	192 826 000	179 817 000	200 781 000	183 402 000
Total Assets	202 678 000	192 381 000	215 804 000	196 609 000
Total Retained Equity	4 574 000	2 795 000	387 000	6 851 000
Total Equity	7 668 000	102 626 000	120 790 000	121 208 000
Total Long-Term Debt	18 435 000	0	0	0
Total Current Debt	176 575 000	89 755 000	95 014 000	75 401 000
Total Equity and Debt	202 678 000	192 381 000	215 804 000	196 609 000

Cash flow (NOK)	2022	2021	2020	2019
Sales Income	556 126 000	531 874 000	428 982 000	408 826 000
Other Income	7 309 000	5 679 000	3 917 000	5 806 000
Revenue	563 435 000	537 553 000	432 899 000	414 632 000
Cost of Goods Sold	0	0	0	0
Salary Costs	252 592 000	225 653 000	194 921 000	185 230 000
Depreciation	5 259 000	5 154 000	4 866 000	3 444 000
Impairment	0	0	0	0
Expenditure	354 085 000	310 043 000	273 876 000	261 962 000
Operating Profit	209 351 000	227 511 000	159 023 000	152 669 000
Financial Income	2 033 000	1 373 000	1 091 000	1 235 000
Financial Costs	1 307 000	1 376 000	1 604 000	1 410 000
Financial Balance	726 000	−3 000	−513 000	−175 000
Dividends	0	0	7 000 000	0
Net Income	1 779 000	1 777 000	1 455 000	1 419 000

Balance details (NOK)	2022	2021	2020	2019
Goodwill	1 856 000	3 639 000	5 621 000	7 167 000
Total Intangible Assets	1 856 000	3 639 000	5 621 000	7 167 000
Real Eastate	0	0	0	0
Machinery and Plant Facilities	0	0	0	0
Fixtures	7 856 000	8 815 000	9 231 000	5 900 000
Total Tangible Assets	7 856 000	8 815 000	9 231 000	5 900 000
Total Fiancial Fixed Assets	140 000	110 000	170 000	140 000
Total Fixed Assets	9 852 000	12 564 000	15 022 000	13 208 000
Stock	0	0	0	0
Total Investments	0	0	0	0
Cash, Bank	38 474 000	44 640 000	86 127 000	59 444 000
Total Current Assets	192 826 000	179 817 000	200 781 000	183 402 000
Total Assets	202 678 000	192 381 000	215 804 000	196 609 000
Total Equity	7 668 000	102 626 000	120 790 000	121 208 000
Short-Term Group Debt	0	0	0	0
Total Long-Term Debt	18 435 000	0	0	0
Creditors	7 499 000	4 103 000	2 395 000	3 692 000
Unpaid Taxes	49 164 000	47 026 000	42 486 000	37 802 000
Dividends	0	0	7 000 000	0
Other Current Debt	119 407 000	38 125 000	49 719 000	33 505 000
Total Current Debt	176 575 000	89 755 000	95 014 000	75 401 000
Total Equity and Debt	202 678 000	192 381 000	215 804 000	196 609 000

Financial indicators	2022	2021	2020	2019
Return on Equity	23,2 %	1,73 %	1,2 %	1,17 %
Debt-to-Equity Ratio	2,4	0	0	0
Operating Profit Margin	37,16 %	42,32 %	36,73 %	36,82 %
Current Ratio	1,09	2	2,11	2,43
Quick Ratio	1,09	2	2,11	2,43
Equity Ratio	0,04	0,53	0,56	0,62
Gross Profit Margin	100 %	100 %	100 %	100 %