E & M Restorants AS
Score · fiscal year 2025
49of 100
How to read this: the company is ahead of 49 % of companies in the Morning class Small in the same sector in 2025. What does this mean?
Rank in the Morning class Small: 422 of 819 · What are Morning company classes?
Place in the whole sector: 1,226 of 2,412 · Overnatting og servering
Profile
Elephant · Steward
Lower profitability, high solidity
Position against comparable companies in 2025, not a verdict on the company. Based on profitability 13 and solidity 63 out of 100 among companies in the Morning class Small in the same sector in 2025. Methodology
Against the sector
E & M Restorants AS is 1 points below the median for companies in the Morning class Small in the same sector in 2025.
Median score 50 among 819 companies.
Against companies in the Morning class Small in the same sector in 2025: operating margin −3.0% (median 4.8%) and equity ratio 31.3% (median 19.7%).
The numbers behind the score
| Measure | Company | Median |
|---|---|---|
| Operating revenue | 12 MNOK | 19 MNOK |
| Operating margin | −3.0% | 4.8% |
| Profit margin | −3.1% | 4.5% |
| Return on assets | −19.2% | 13.5% |
| Equity ratio | 31.3% | 19.7% |
| Debt-to-equity | 2.20 | 2.94 |
| Current ratio | 1.14 | 1.02 |
| Revenue growth | 22.7% | 5.4% |
The median and “ahead of” refer to companies in the Morning class Small in the same sector in 2025. The bar shows the share of companies the figure is ahead of.
With an index of 49, E & M Restorants AS does better than 49% of companies in the Morning class Small in the same sector (819 companies) in 2025.
Score 2023–2025
- E & M Restorants AS
- Median: companies in the Morning class Small in the same sector
E & M Restorants AS has a score of 49 for 2025, rank 1,226 of 2,412 in the sector.
Strongest: Growth: percentile 86 against peers, revenue growth 22.7% against a median of 5.4%. Solidity: percentile 63 against peers, equity ratio 31.3% against a median of 19.7%.
Weakest: Profitability: percentile 13 against peers, operating margin −3.0% against a median of 4.8%.
Worth a closer look
- The company made a loss before tax. Are these one-off items or a pattern? Based on: profit margin −3.1% (median 4.5%).
- The operating margin is lower than at three in four companies in the sector. Where do costs differ from competitors? Based on: operating margin −3.0% (median 4.8%).
- Strong growth with weak liquidity. Is the growth financed, or does it tie up capital the company does not have? Based on: revenue growth 22.7% (median 5.4%); current ratio 1.14 (median 1.02).
- What lies behind weak profitability, and will it last?
Written by fixed rules from the figures. Describes the figures, does not explain causes. Not investment or financial advice. How the summary is made
What the numbers say
E & M Restorants AS had an operating margin of −3.0% and an equity ratio of 31.3% in 2025, and ranks 1,226 of 2,412 in Overnatting og servering.
From 2024 to 2025: went from a profit to a loss before tax and the operating margin fell from 10.6% to −3.0%.
This text is generated automatically from the 2025 accounts.
Three simple methods
One method gives a figure: 1 MNOK.
| Method | Multiple | Estimate |
|---|---|---|
| P/E | 10.0 | not meaningful |
| EV/EBIT | 8.0 | not meaningful |
| P/B | 1.0 | 1 MNOK |
A mechanical estimate from public accounts, not advice. Mechanical estimate from public accounts with fixed multiples. Not a valuation and not advice to buy or sell. The multiples are provisional default values and must be adjusted per sector before the figures are used for anything. See the calculation
Worth a closer look
- watch
The company made a loss before tax. Are these one-off items or a pattern?
Based on: Profit margin −3.1% (median 4.5%).
- watch
The operating margin is lower than at three in four companies in the sector. Where do costs differ from competitors?
Based on: Operating margin −3.0% (median 4.8%).
- watch
Strong growth with weak liquidity. Is the growth financed, or does it tie up capital the company does not have?
Based on: Revenue growth 22.7% (median 5.4%); Current ratio 1.14 (median 1.02).
Indications based on the latest annual accounts from open data. Not investment or financial advice.
Financial costs were 0.9% of the debt in 2025. The policy rate averaged 4.30 % the same year. This is a plain description of what the debt cost, not a model of interest sensitivity.
See interest rates, prices and exchange rates for the sector
Data quality
No anomalies found in the figures.
Scenario analysis: the sector's weakest year
We have no accounts for 2022, the sector's weakest year, for this company.
The sector's weakest year was 2022, with a median operating margin of 1.3%. Based on the 9 fiscal years we have. The analysis grows as more years are fetched or imported. Methodology
What the score is made of
| Profitability | 13 | weight 30% |
|---|---|---|
| Solidity | 63 | weight 25% |
| Liquidity | 59 | weight 15% |
| Growth | 86 | weight 15% |
| Consistency | 53 | weight 15% |
Durability: 62 (average over 3 years)
Index version 2. Data completeness 100%: the share of the weights that had data.
Questions and answers
How profitable is E & M Restorants AS?
The operating margin was −3.0% in 2025, against a median of 4.8% among companies in the Morning class Small in the same sector. Return on assets was −19.2%. The company made a loss before tax.
How solid is E & M Restorants AS?
The equity ratio was 31.3% in 2025 (median 19.7%). Debt-to-equity was 2.20 (median 2.94).
What is the liquidity of E & M Restorants AS like?
The current ratio was 1.14 in 2025 (median 1.02).
How does E & M Restorants AS compare in Overnatting og servering?
E & M Restorants AS ranks 1,226 of 2,412 in Overnatting og servering for 2025. Among companies in the Morning class Small it is number 422 of 819. Revenue changed by 22.7% from the year before.
From the Central Coordinating Register
- Org. no.
- 913517180
- Legal form
- AS
- Sector
- Overnatting og servering (56.110)
- Morning company class
- Small
- Employees
- 0–4 (not registered)
- Founded
- 10 April 2014 12 years in operation
- Share capital
- 0.03 MNOK
- Business address
- Seilmakerfruens Kro, Lyngørsida, 4910 LYNGØR (TVEDESTRAND)
- Municipality
- Tvedestrand rank 23–36 of 40 in KOSTRA group 1
- Latest accounts filed
- 2025
Source: Central Coordinating Register, Brønnøysund Register Centre. The employee count is reported by the company and may be older than the accounts. See the company at the Brønnøysund Register Centre
Ownership and roles
Loading roles …
Source: Central Coordinating Register, fetched 2 November 2026. Only names are shown.
Owners and shareholdings will appear here once the shareholder data extract is in place.
Coming · not built yet
Error in the data?
Do you see an error in the figures or in how the company is mapped (sector, holding, group)? Let us know. Corrections require documentation.
Figures last fetched 30 October 2026.
Year by year · 2023–2025
| Key figure | 2023 | 2024 | 2025 | Trend |
|---|---|---|---|---|
| Index | 57 | 79 | 49 | |
| Rank | 839 | 128 | 1,226 | |
| Operating margin | 5.1% | 10.6% | −3.0% | |
| Return on assets | 53.7% | 57.8% | −19.2% | |
| Equity ratio | 18.0% | 53.1% | 31.3% | |
| Current ratio | 0.95 | 2.00 | 1.14 | |
| Revenue growth | – | 9.6% | 22.7% |
Accounts
From the Brønnøysund Register Centre, in the company's reporting currency (NOK).
| Key figure | 2023 | 2024 | 2025 |
|---|---|---|---|
| Operating revenue | 9.0 MNOK | 9.8 MNOK | 12.1 MNOK |
| Operating profit | 0.5 MNOK | 1.0 MNOK | −0.4 MNOK |
| Profit before tax | 0.5 MNOK | 1.0 MNOK | −0.4 MNOK |
| Net profit | 0.3 MNOK | 0.8 MNOK | −0.4 MNOK |
| Financial expenses | 0.0 MNOK | 0.0 MNOK | 0.0 MNOK |
| Total assets | 0.9 MNOK | 1.8 MNOK | 1.9 MNOK |
| Current assets | 0.7 MNOK | 1.7 MNOK | 1.5 MNOK |
| Equity | 0.2 MNOK | 1.0 MNOK | 0.6 MNOK |
| Retained earnings | 0.1 MNOK | 0.9 MNOK | 0.6 MNOK |
| Total liabilities | 0.7 MNOK | 0.8 MNOK | 1.3 MNOK |
| Current liabilities | 0.7 MNOK | 0.8 MNOK | 1.3 MNOK |
Source: Brønnøysund Register Centre (Register of Company Accounts), fetched 30 October 2026, accounts id 6954322.
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