LAYHER AS
Score · fiscal year 2024
26of 100
How to read this: the company is ahead of 17 % of small companies in the same sector in 2024. What does this mean?
Rank: 31,049 of 37,175 · Handel
Profile
Beaver · Builder
Lower profitability, lower solidity
Position against comparable companies in 2024, not a verdict on the company. Based on profitability 15 and solidity 37 out of 100 among small companies in the same sector in 2024. Methodology
Against the sector
LAYHER AS is 24 points below the median for small companies in the same sector in 2024.
Median score 50 among 34,772 companies.
Against small companies in the same sector in 2024: operating margin −18.3% (median 2.2%) and equity ratio 29.7% (median 38.3%).
The numbers behind the score
| Measure | Company | Median |
|---|---|---|
| Operating revenue | 73 MNOK | 4 MNOK |
| Operating margin | −18.3% | 2.2% |
| Profit margin | −18.3% | 2.0% |
| Return on assets | −17.7% | 3.7% |
| Equity ratio | 29.7% | 38.3% |
| Debt-to-equity | 2.37 | 0.97 |
| Current ratio | 1.11 | 1.68 |
| Revenue growth | −26.4% | 2.2% |
| Revenue per employee | 6.67 MNOK | 1.57 MNOK |
The median and “ahead of” refer to small companies in the same sector in 2024. The bar shows the share of companies the figure is ahead of.
With an index of 26, LAYHER AS does better than 17% of small companies in the same sector (34,889 companies) in 2024.
Score 2023–2025
- LAYHER AS
- Median: small companies in the same sector
What the numbers say
LAYHER AS had an operating margin of −18.3% and an equity ratio of 29.7% in 2024, and ranks 31,049 of 37,175 in Handel.
From 2023 to 2024: the operating margin fell from 5.0% to −18.3% and went from a profit to a loss before tax.
This text is generated automatically from the 2024 accounts.
Three simple methods
One method gives a figure: 22 MNOK.
| Method | Multiple | Estimate |
|---|---|---|
| P/E | 10.0 | not meaningful |
| EV/EBIT | 8.0 | not meaningful |
| P/B | 1.0 | 22 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 −18.3% (median 2.0%).
- 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 −18.3% (median 2.2%).
Indications based on the latest annual accounts from open data. Not investment or financial advice.
Financial costs were 0.1% of the debt in 2024. The policy rate averaged 4.50 % 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 2017, the sector's weakest year, for this company.
The sector's weakest year was 2017, with a median operating margin of −65.6%. 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 | 15 | weight 30% |
|---|---|---|
| Solidity | 37 | weight 25% |
| Liquidity | 30 | weight 15% |
| Growth | 15 | weight 15% |
| Consistency | 39 | weight 15% |
Durability: 44 (average over 2 years)
Index version 2. Data completeness 100%: the share of the weights that had data.
Questions and answers
How profitable is LAYHER AS?
The operating margin was −18.3% in 2024, against a median of 2.2% among small companies in the same sector. Return on assets was −17.7%. The company made a loss before tax.
How solid is LAYHER AS?
The equity ratio was 29.7% in 2024 (median 38.3%). Debt-to-equity was 2.37 (median 0.97).
What is the liquidity of LAYHER AS like?
The current ratio was 1.11 in 2024 (median 1.68).
How does LAYHER AS compare in Handel?
LAYHER AS ranks 31,049 of 37,175 in Handel for 2024. Among companies of the same size (small companies) it ranks 28,858 of 34,889. Revenue changed by −26.4% from the year before.
From the Central Coordinating Register
- Org. no.
- 987768525
- Legal form
- AS
- Sector
- Handel (46.830)
- Size tier
- small
- 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 | 61 | 26 | 23 | |
| Rank | 10,893 | 31,049 | 33,450 | |
| 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 5450867.
Further
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