TEORI & PRAKSIS AS

0178 OSLO

Finances

Return on Equity

21,57 %

Current Ratio

0,86

Debt-to-Equity Ratio

Key figures (NOK)	2022	2021	2020	2019
Revenue	1 464 000	1 489 000	332 000	1 019 000
Net Income	143 000	204 000	−54 000	74 000
Total Assets	1 212 000	1 035 000	818 000	770 000
Total Equity	663 000	634 000	427 000	557 000

Income (NOK)	2022	2021	2020	2019
Revenue	1 464 000	1 489 000	332 000	1 019 000
Expenditure	1 190 000	1 224 000	384 000	921 000
Operating Profit	275 000	266 000	−53 000	99 000
Financial Income	0	0	0	0
Financial Costs	69 000	0	1 000	2 000
Financial Balance	−69 000	0	−1 000	−2 000
Earnings Before Tax	206 000	266 000	−54 000	98 000
Tax	63 000	62 000	0	23 000
Net Income	143 000	204 000	−54 000	74 000

Balance (NOK)	2022	2021	2020	2019
Total Fixed Assets	739 000	716 000	640 000	536 000
Total Current Assets	473 000	320 000	178 000	233 000
Total Assets	1 212 000	1 035 000	818 000	770 000
Total Retained Equity	459 000	430 000	223 000	353 000
Total Equity	663 000	634 000	427 000	557 000
Total Long-Term Debt	0	0	200 000	0
Total Current Debt	548 000	402 000	192 000	212 000
Total Equity and Debt	1 212 000	1 035 000	818 000	770 000

Cash flow (NOK)	2022	2021	2020	2019
Sales Income	1 462 000	1 489 000	329 000	1 019 000
Other Income	2 000	0	2 000	1 000
Revenue	1 464 000	1 489 000	332 000	1 019 000
Cost of Goods Sold	24 000	85 000	15 000	3 000
Salary Costs	1 040 000	1 010 000	240 000	731 000
Depreciation	5 000	5 000	5 000	5 000
Impairment	0	0	0	0
Expenditure	1 190 000	1 224 000	384 000	921 000
Operating Profit	275 000	266 000	−53 000	99 000
Financial Income	0	0	0	0
Financial Costs	69 000	0	1 000	2 000
Financial Balance	−69 000	0	−1 000	−2 000
Dividends	113 000	0	77 000	0
Net Income	143 000	204 000	−54 000	74 000

Balance details (NOK)	2022	2021	2020	2019
Goodwill	0	0	0	0
Total Intangible Assets	4 000	9 000	14 000	19 000
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	735 000	706 000	626 000	517 000
Total Fixed Assets	739 000	716 000	640 000	536 000
Stock	41 000	28 000	35 000	22 000
Total Investments	181 000	5 000	0	0
Cash, Bank	52 000	95 000	79 000	78 000
Total Current Assets	473 000	320 000	178 000	233 000
Total Assets	1 212 000	1 035 000	818 000	770 000
Total Equity	663 000	634 000	427 000	557 000
Short-Term Group Debt	0	0	0	0
Total Long-Term Debt	0	0	200 000	0
Creditors	28 000	18 000	6 000	9 000
Unpaid Taxes	134 000	169 000	36 000	118 000
Dividends	113 000	0	77 000	0
Other Current Debt	211 000	153 000	72 000	62 000
Total Current Debt	548 000	402 000	192 000	212 000
Total Equity and Debt	1 212 000	1 035 000	818 000	770 000

Financial indicators	2022	2021	2020	2019
Return on Equity	21,57 %	32,18 %	−12,65 %	13,29 %
Debt-to-Equity Ratio	0	0	0,47	0
Operating Profit Margin	18,78 %	17,86 %	−15,96 %	9,72 %
Current Ratio	0,86	0,8	0,93	1,1
Quick Ratio	0,93	0,86	1,13	1,23
Equity Ratio	0,55	0,61	0,52	0,72
Gross Profit Margin	98,36 %	94,29 %	95,48 %	99,71 %