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Accounting data for non-financial limited companies

Accounting data for non-financial limited companies provides an overview of the companies' profit and loss statements, balance sheets and analytical figures for different industry groups and county.

Updated: 26 September 2025
Next update: Not yet determined

Selected figures from these statistics

  • Accounting statistics for non-financial limited companies
    Accounting statistics for non-financial limited companies1
    NOK millionPer cent
    202320242023 - 2024
    Income statement
    Operating income (NOK million)8 502 3528 320 194-2.1
    Operating profit (NOK million)1 195 3391 104 823-7.6
    Profit before tax (NOK million)2 044 6591 711 896-16.3
    Net profit (NOK million)1 342 7081 119 391-16.6
    Balance sheet
    Fixed assets (NOK million)14 273 00914 879 7034.3
    Current assets (NOK million)6 259 6835 962 309-4.8
    Equity (NOK million)9 819 88110 261 2594.5
    Liabilities (NOK million)10 712 81110 580 753-1.2
    1Figures for 2024 are preliminary.
    Explanation of symbols
  • Selected accounting figures, income statement. NOK million.
    Selected accounting figures, income statement. NOK million.1
    202220232024
    Operating income (NOK million)8 717 8878 502 3528 320 194
    Revenue (NOK million)8 254 3467 959 7007 846 461
    Operating expences (NOK million)6 988 9607 307 0137 215 370
    Raw materials and consumables used (NOK million)3 824 8133 924 0484 183 850
    Payroll expence (NOK million)1 165 7211 256 5931 244 801
    Depreciation and write down of tangible and intangible fixed ass. (NOK million)344 690414 708418 469
    Operating profit (NOK million)1 728 9271 195 3391 104 823
    Income from subsidiaries, other group entities and from ass. (NOK million)334 076400 799586 091
    Interest income (NOK million)121 120233 585204 778
    Interest expence (NOK million)211 006348 817298 927
    Write-down of financial assets (NOK million)133 170148 589112 772
    Financial items, net (NOK million)579 891849 319607 072
    Profit before tax (NOK million)2 308 8182 044 6591 711 896
    Tax (NOK million)1 078 071701 951592 435
    Net profit (NOK million)1 230 9741 342 7081 119 391
    Proposed dividends (NOK million)......
    Number of enterprises346 452362 641358 430
    1Figures for 2024 are preliminary.
    Explanation of symbols
  • Selected accounting figures. Balance sheet. NOK million
    Selected accounting figures. Balance sheet. NOK million1
    202220232024
    Fixed assets (NOK million)13 368 85714 273 00914 879 703
    Intangible fixed assets (NOK million)577 598587 599700 306
    Tangible fixed assets (NOK million)3 799 3604 028 0644 157 674
    Financial fixed assets (NOK million)8 991 8999 657 34610 021 723
    Current assets (NOK million)6 439 2566 259 6835 962 309
    Inventories (NOK million)678 030706 967695 430
    Debitors (NOK million)3 601 0953 423 8873 279 609
    Investments (NOK million)916 710957 515864 175
    Cash and bank deposits etc (NOK million)1 243 4211 171 3141 123 095
    Total assets (NOK million)19 808 11320 532 69220 842 012
    Equity (NOK million)9 254 2739 819 88110 261 259
    Invested equity (NOK million)5 644 7416 278 2526 494 588
    Retained earnings (NOK million)3 609 5323 541 6293 766 671
    Liabilities (NOK million)10 553 83910 712 81110 580 753
    Provisions (NOK million)983 2431 084 7541 109 378
    Other long-term liabilities (NOK million)4 492 7904 675 8674 734 442
    Short-term liabilities (NOK million)5 077 8074 952 1904 736 933
    Total equity and liabilities (NOK million)19 808 11320 532 69220 842 012
    Number of enterprises346 452362 641358 430
    1Figures for 2024 are preliminary.
    Explanation of symbols
  • Key figures for limited companies
    Key figures for limited companies1
    202220232024
    Operating profit margin (per cent)2 19.814.113.3
    Operating margin (per cent)3 26.524.020.6
    Return on total assets (per cent)4 12.711.79.6
    Return on equity (per cent)5 13.313.010.9
    Equity ratio (per cent)6 46.747.849.2
    Current ratio7 1.271.261.26
    Number of enterprises346 452362 641358 430
    1Figures for 2024 are preliminary.
    2Operating profit in per cent of operating income.
    3Profit before tax in per cent of operating income.
    4Profit before tax + interest expense in per cent of total equity and liabilities at 31 December.
    5Net profit in per cent of total equity at 31 December.
    6Equity in per cent of total equity and liabilities at 31 December.
    7Current assets at 31 December in proportion to short-term liabilities at 31 December.
    Explanation of symbols

About the statistics

The information under «About the statistics» was last updated 20 March 2025.

Operating income and operating expenses are ordinary income and expenses outside financial ones. Operating income is divided into sales revenues (taxable and tax-free), rental income, commission revenues, profits from the sale of fixed assets and other operating-related revenues. Operating expenses include changes in stocks, costs of raw materials and consumables used, wages and salaries, depreciation and write-downs of tangible fixed assets and intangible fixed assets as well as a number of different types of other operating expenses. Examples of operating expenses that are specified are subcontracting, repair and maintenance and expenses relating to means of transport.

Cost of raw materials and consumables used includes stock changes of work in progress and finished goods.

Wages and salaries include wages, holiday pay, employers' national insurance premium, pension costs and other personnel expenses.

Financial income and financial expenses are ordinary revenues and expenses relating to investments, securities, receivables and liabilities. The financial items also include share of earnings relating to foreign exchange gains and losses (agio) and value changes of market-based current asset investments.

Extraordinary revenues and expenses apply to material items that are unusual for the business and do not occur regularly. These records are excluded from statistics year 2022 due to changes in Accounting Act.

Taxes represent taxes relating to the accounting result, and consist of taxes payable, expected reimbursement claims from owners and changes in deferred taxes. Taxes payable are the taxes expected to be assessed on the year's taxable income corrected for any discrepancy between calculated and assessed taxes the year before.

Allocation of the profit/loss for the year shows how a profit is allocated and losses are covered. It provides information on transfers to/from equity and dividends to owners.

Fixed assets cover assets that are mainly included in the enterprise's long-term creation of value and are intended for permanent ownership or use, as well as receivables and securities scheduled for repayment later than one year after the time of settlement. This includes tangible fixed assets broken down into buildings and facilities, facilities under construction, transport equipment, machinery etc. Long-term receivables and investments are included as fixed assets, such as investments in other activities and loans to enterprises in the same group.

Current assets are assets relating to the enterprise's sales of goods and services, or which are expected to have a functional period of less than one year in operation. This includes cash and short-term capital investments (cash, bank deposits, shares, bonds etc.), receivables and inventories. Receivables are current assets if it has been agreed or scheduled that they shall be repaid within one year after the end of the financial year.

Equity is the portion of the total capital belonging to the owners, and is shown as the value of assets less liabilities. Equity is classified in two main divisions, invested equity and retained earnings. Invested equity consists of share capital and share premium accounts. Retained earnings consist of fund for assessment differences and other reserves/uncovered losses.

Liabilities cover all obligations that can come to place restrictions on the future use of the enterprise's resources, and are divided into provisions for liabilities and charges (pension commitments, deferred tax liabilities, etc., other long-term liabilities and short-term liabilities. Long-term liabilities are legal or financial obligations not meant to be redeemed during the coming accounting period, and are not related to the enterprise's short-term sales of goods and services. Short-term liabilities are liabilities that fall due for payment within one year from the time of settlement, or are directly related to the enterprise's short-term sales of goods and services.

see Variable Definitions for an explanation of variabels and other terms in accounting statistics.

Industrial classification is in accordance with the revised Norwegian Standard Industrial Classification. Limited companies operating in several fields are mainly grouped by the activity that contributes the most to the company's overall added value.

For the years before 2007, earlier versions of the Standard for industrial classification, Standard Industrial Classification (SN) 2002, have been used.

The sector classification follows classifications from the Standard forInstitutional Sector Classification.

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