LAYHER AS
Score · fiscal year 2023
70of 100
How to read this: the company is ahead of 79 % of companies in the Morning class Medium in the same sector in 2023. What does this mean?
Rank in the Morning class Medium: 704 of 3,284 · What are Morning company classes?
Place in the whole sector: 4,374 of 21,216 · Handel
Profile
Lion · Leader
High profitability, high solidity
Position against comparable companies in 2023, not a verdict on the company. Based on profitability 52 and solidity 79 out of 100 among companies in the Morning class Medium in the same sector in 2023. Methodology
Against the sector
LAYHER AS is 20 points above the median for companies in the Morning class Medium in the same sector in 2023.
Median score 50 among 3,284 companies.
Against companies in the Morning class Medium in the same sector in 2023: operating margin 5.0% (median 2.9%) and equity ratio 52.0% (median 29.5%).
The numbers behind the score
| Measure | Company | Median |
|---|---|---|
| Operating revenue | 100 MNOK | 91 MNOK |
| Operating margin | 5.0% | 2.9% |
| Profit margin | 5.0% | 2.7% |
| Return on assets | 7.9% | 11.6% |
| Equity ratio | 52.0% | 29.5% |
| Debt-to-equity | 0.92 | 2.32 |
| Current ratio | 1.89 | 1.39 |
| Revenue growth | – | 5.2% |
| Revenue per employee | 9.06 MNOK | 4.75 MNOK |
The median and “ahead of” refer to companies in the Morning class Medium in the same sector in 2023. The bar shows the share of companies the figure is ahead of.
With an index of 70, LAYHER AS does better than 79% of companies in the Morning class Medium in the same sector (3,284 companies) in 2023.
Score 2023–2025
- LAYHER AS
- Median: companies in the Morning class Medium in the same sector
What the numbers say
LAYHER AS had an operating margin of 5.0% and an equity ratio of 52.0% in 2023, and ranks 4,374 of 21,216 in Handel.
This text is generated automatically from the 2023 accounts.
Three simple methods
The methods give between 33 MNOK and 44 MNOK.
| Method | Multiple | Estimate |
|---|---|---|
| P/E | 10.0 | 39 MNOK |
| EV/EBIT | 8.0 | 44 MNOK |
| P/B | 1.0 | 33 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
No rules were triggered for this year.
Indications based on the latest annual accounts from open data. Not investment or financial advice.
Financial costs were 0.0% of the debt in 2023. The policy rate averaged 3.54 % the same year. This is a plain description of what the debt cost, not a model of interest sensitivity.
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 1.5%. Based on the 11 fiscal years we have. The analysis grows as more years are fetched or imported. Methodology
What the score is made of
| Profitability | 52 | weight 30% |
|---|---|---|
| Solidity | 79 | weight 25% |
| Liquidity | 73 | weight 15% |
| Growth | – | no data, left out |
| Consistency | 86 | weight 15% |
Index version 2. Data completeness 85%: the share of the weights that had data.
Questions and answers
How profitable is LAYHER AS?
The operating margin was 5.0% in 2023, against a median of 2.9% among companies in the Morning class Medium in the same sector. Return on assets was 7.9%.
How solid is LAYHER AS?
The equity ratio was 52.0% in 2023 (median 29.5%). Debt-to-equity was 0.92 (median 2.32).
What is the liquidity of LAYHER AS like?
The current ratio was 1.89 in 2023 (median 1.39).
How does LAYHER AS compare in Handel?
LAYHER AS ranks 4,374 of 21,216 in Handel for 2023. Among companies in the Morning class Medium it is number 704 of 3,284.
From the Central Coordinating Register
- Org. no.
- 987768525
- Legal form
- AS
- Sector
- Handel (46.830)
- Morning company class
- Medium
- Employees
- 11 registered 10 September 2026
- Founded
- 28 December 2004 21 years in operation
- Share capital
- 0.10 MNOK
- Business address
- Industrivegen 30, 2069 JESSHEIM (ULLENSAKER)
- Municipality
- Ullensaker rank 4–12 of 13 in KOSTRA group 10
- Latest accounts filed
- 2025
- Website
- www.layher.no
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
- Chief executive
- Harald Wahl Breivik
- Chair of the board
- Caroline Josefa Langer
- Deputy member
- Harald Wahl Breivik
- Auditor
- FORVIS MAZARS AS
Source: Central Coordinating Register, fetched 29 October 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 29 October 2026.
Year by year · 2023–2025
| Key figure | 2023 | 2024 | 2025 | Trend |
|---|---|---|---|---|
| Index | 70 | 21 | 11 | |
| Rank | 4,374 | 20,237 | 22,421 | |
| Operating margin | 5.0% | −18.3% | −16.9% | |
| Return on assets | 7.9% | −17.7% | −10.8% | |
| Equity ratio | 52.0% | 29.7% | 15.3% | |
| Current ratio | 1.89 | 1.11 | 1.03 | |
| Revenue growth | – | −26.4% | −17.4% |
Accounts
From the Brønnøysund Register Centre, in the company's reporting currency (NOK).
| Key figure | 2023 | 2024 | 2025 |
|---|---|---|---|
| Operating revenue | 99.6 MNOK | 73.3 MNOK | 60.6 MNOK |
| Operating profit | 5.0 MNOK | −13.4 MNOK | −10.3 MNOK |
| Profit before tax | 5.0 MNOK | −13.4 MNOK | −10.2 MNOK |
| Net profit | 3.9 MNOK | −10.5 MNOK | −8.0 MNOK |
| Financial expenses | 0.0 MNOK | 0.1 MNOK | 0.0 MNOK |
| Total assets | 63.2 MNOK | 75.3 MNOK | 94.0 MNOK |
| Current assets | 57.2 MNOK | 58.7 MNOK | 82.3 MNOK |
| Equity | 32.9 MNOK | 22.4 MNOK | 14.4 MNOK |
| Retained earnings | 32.8 MNOK | 22.3 MNOK | 14.3 MNOK |
| Total liabilities | 30.3 MNOK | 53.0 MNOK | 79.6 MNOK |
| Current liabilities | 30.3 MNOK | 53.0 MNOK | 79.6 MNOK |
Source: Brønnøysund Register Centre (Register of Company Accounts), fetched 29 October 2026, accounts id 4088675.
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