PUNKTUM FORLAGSTJENESTER AS

0165 OSLO

Finances

Return on Equity

−38,88 %

Current Ratio

1,71

Debt-to-Equity Ratio

Key figures (NOK)	2022	2021	2020	2019
Revenue	3 596 000	3 759 000	2 742 000	2 529 000
Net Income	−250 000	296 000	−396 000	76 000
Total Assets	1 554 000	1 949 000	1 117 000	1 589 000
Total Equity	643 000	893 000	348 000	244 000

Income (NOK)	2022	2021	2020	2019
Revenue	3 596 000	3 759 000	2 742 000	2 529 000
Expenditure	3 838 000	3 464 000	3 116 000	2 423 000
Operating Profit	−242 000	296 000	−374 000	106 000
Financial Income	2 000	1 000	1 000	1 000
Financial Costs	10 000	1 000	11 000	10 000
Financial Balance	−8 000	0	−10 000	−9 000
Earnings Before Tax	−250 000	296 000	−384 000	97 000
Tax	0	0	12 000	21 000
Net Income	−250 000	296 000	−396 000	76 000

Balance (NOK)	2022	2021	2020	2019
Total Fixed Assets	0	0	0	12 000
Total Current Assets	1 554 000	1 949 000	1 117 000	1 577 000
Total Assets	1 554 000	1 949 000	1 117 000	1 589 000
Total Retained Equity	−207 000	43 000	−252 000	144 000
Total Equity	643 000	893 000	348 000	244 000
Total Long-Term Debt	0	0	0	0
Total Current Debt	911 000	1 055 000	769 000	1 345 000
Total Equity and Debt	1 554 000	1 949 000	1 117 000	1 589 000

Cash flow (NOK)	2022	2021	2020	2019
Sales Income	3 595 000	3 758 000	2 742 000	2 529 000
Other Income	1 000	1 000	0	0
Revenue	3 596 000	3 759 000	2 742 000	2 529 000
Cost of Goods Sold	1 073 000	1 042 000	899 000	314 000
Salary Costs	2 251 000	2 019 000	1 782 000	1 876 000
Depreciation	0	0	0	0
Impairment	0	0	0	0
Expenditure	3 838 000	3 464 000	3 116 000	2 423 000
Operating Profit	−242 000	296 000	−374 000	106 000
Financial Income	2 000	1 000	1 000	1 000
Financial Costs	10 000	1 000	11 000	10 000
Financial Balance	−8 000	0	−10 000	−9 000
Dividends	0	0	0	0
Net Income	−250 000	296 000	−396 000	76 000

Balance details (NOK)	2022	2021	2020	2019
Goodwill	0	0	0	0
Total Intangible Assets	0	0	0	12 000
Real Eastate	0	0	0	0
Machinery and Plant Facilities	0	0	0	0
Fixtures	0	0	0	0
Total Tangible Assets	0	0	0	0
Total Fiancial Fixed Assets	0	0	0	0
Total Fixed Assets	0	0	0	12 000
Stock	0	0	0	698 000
Total Investments	413 000	413 000	113 000	113 000
Cash, Bank	293 000	−7 000	−68 000	66 000
Total Current Assets	1 554 000	1 949 000	1 117 000	1 577 000
Total Assets	1 554 000	1 949 000	1 117 000	1 589 000
Total Equity	643 000	893 000	348 000	244 000
Short-Term Group Debt	0	0	0	0
Total Long-Term Debt	0	0	0	0
Creditors	355 000	53 000	90 000	−32 000
Unpaid Taxes	285 000	604 000	476 000	278 000
Dividends	0	0	0	0
Other Current Debt	271 000	398 000	203 000	905 000
Total Current Debt	911 000	1 055 000	769 000	1 345 000
Total Equity and Debt	1 554 000	1 949 000	1 117 000	1 589 000

Financial indicators	2022	2021	2020	2019
Return on Equity	−38,88 %	33,15 %	−113,79 %	31,15 %
Debt-to-Equity Ratio	0	0	0	0
Operating Profit Margin	−6,73 %	7,87 %	−13,64 %	4,19 %
Current Ratio	1,71	1,85	1,45	1,17
Quick Ratio	1,71	1,85	1,45	2,44
Equity Ratio	0,41	0,46	0,31	0,15
Gross Profit Margin	70,16 %	72,28 %	67,21 %	87,58 %