Comer AS

Org. no. 992003308 · Kristiansand · Founded 2007 · 189 employees

Accounts for 2025 are missing. The deadline was 31 July 2026. The Brønnøysund Register Centre does not publish when accounts arrived, only the latest year filed.

Score · fiscal year 2024

33of 100

How to read this: the company is ahead of 18 % of companies in the Morning class Medium in the same sector in 2024. What does this mean?

Rank in the Morning class Medium: 227 of 276 · What are Morning company classes?
Place in the whole sector: 1,769 of 2,360 · Overnatting og servering

Profile

Elephant · Steward

Lower profitability, high solidity

Position against comparable companies in 2024, not a verdict on the company. Based on profitability 22 and solidity 54 out of 100 among companies in the Morning class Medium in the same sector in 2024. Methodology

Against the sector

Comer AS is 17 points below the median for companies in the Morning class Medium in the same sector in 2024.

Median score 50 among 276 companies.

Against companies in the Morning class Medium in the same sector in 2024: operating margin −0.3% (median 4.3%) and equity ratio 23.8% (median 20.8%).

Source: Register of Company Accounts and Central Coordinating RegisterFetched 31 October 2026Report an issue
Key figures · 2024

The numbers behind the score

The numbers behind the score · 2024
MeasureCompanyMedianAhead of
Operating revenue175 MNOK89 MNOK
Operating margin −0.3% 4.3% 23 %
Profit margin −1.6% 3.7% shown, not part of the index
Return on assets −1.0% 12.7% 20 %
Equity ratio 23.8% 20.8% 56 %
Debt-to-equity 3.20 3.30 53 %
Current ratio 0.47 0.98 10 %
Revenue growth −8.2% 8.2% 4 %
Revenue per employee0.93 MNOK0.93 MNOK

The median and “ahead of” refer to companies in the Morning class Medium in the same sector in 2024. The bar shows the share of companies the figure is ahead of.

With an index of 33, Comer AS does better than 18% of companies in the Morning class Medium in the same sector (276 companies) in 2024.

Over time

Score 2022–2024

CompanyMedian0255075100202220232024The shaded year is the sector's weakest year, used by the stress test.
  • Comer AS
  • Median: companies in the Morning class Medium in the same sector
Summary analysis

Comer AS has a score of 33 for 2024, rank 1,769 of 2,360 in the sector.

Strongest: Consistency: percentile 71 against peers.

Weakest: Growth: percentile 4 against peers, revenue growth −8.2% against a median of 8.2%. Liquidity: percentile 10 against peers, current ratio 0.47 against a median of 0.98.

Worth a closer look

Written by fixed rules from the figures. Describes the figures, does not explain causes. Not investment or financial advice. How the summary is made

Analysis · 2024

What the numbers say

Comer AS had an operating margin of −0.3% and an equity ratio of 23.8% in 2024, and ranks 1,769 of 2,360 in Overnatting og servering.

From 2023 to 2024: went from a profit to a loss before tax and the operating margin fell from 2.3% to −0.3%.

Comer AS did better than the sector in 2022, the sector's weakest year.

This text is generated automatically from the 2024 accounts.

Estimated value · 2024

Three simple methods

One method gives a figure: 14 MNOK.

MethodInputMultipleEstimate
P/E Net profit: −2.2 MNOK 10.0 not meaningful
EV/EBIT Operating profit: −0.6 MNOK 8.0 not meaningful
P/B Equity: 14.4 MNOK 1.0 14 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

Indications · 2024

Worth a closer look

  • critical

    Consider strengthening liquidity: current liabilities are 2.1 times current assets.

    Based on: Current ratio 0.47 (median 0.98).

  • watch

    The company made a loss before tax. Are these one-off items or a pattern?

    Based on: Profit margin −1.6% (median 3.7%).

  • 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 −0.3% (median 4.3%).

Indications based on the latest annual accounts from open data. Not investment or financial advice.

Financial costs were 4.8% 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.

See interest rates, prices and exchange rates for the sector

Data quality

No anomalies found in the figures.

Stress test · 2022

Scenario analysis: the sector's weakest year

The operating margin was 3.0% in 2022 (sector median 1.3%), and the equity ratio 20.5%. In the other years the operating margin averaged 1.0%.

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

Components · 2024

What the score is made of

Profitability22 weight 30%
Solidity54 weight 25%
Liquidity10 weight 15%
Growth4 weight 15%
Consistency71 weight 15%

Durability: 42 (average over 3 years)

Index version 2. Data completeness 100%: the share of the weights that had data.

2024

Questions and answers

How profitable is Comer AS?

The operating margin was −0.3% in 2024, against a median of 4.3% among companies in the Morning class Medium in the same sector. Return on assets was −1.0%. The company made a loss before tax.

How solid is Comer AS?

The equity ratio was 23.8% in 2024 (median 20.8%). Debt-to-equity was 3.20 (median 3.30).

What is the liquidity of Comer AS like?

The current ratio was 0.47 in 2024 (median 0.98). Current assets did not cover current liabilities.

How does Comer AS compare in Overnatting og servering?

Comer AS ranks 1,769 of 2,360 in Overnatting og servering for 2024. Among companies in the Morning class Medium it is number 227 of 276. Revenue changed by −8.2% from the year before.

From the Central Coordinating Register

Org. no.
992003308
Legal form
AS
Sector
Overnatting og servering (56.110)
Morning company class
Medium
Employees
189 registered 10 October 2026
Founded
16 October 2007 19 years in operation
Share capital
0.10 MNOK
Business address
2 etg, Tollbodgata 7, 4611 KRISTIANSAND S
Municipality
Kristiansand rank 2–6 of 11 in KOSTRA group 12
Latest accounts filed
2024

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 31 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?

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Figures last fetched 31 October 2026.

Details

Year by year · 2022–2024

Key figure202220232024Trend
Index474633
Rank251,2491,769
Operating margin3.0%2.3%−0.3%
Return on assets7.3%6.3%−1.0%
Equity ratio20.5%24.2%23.8%
Current ratio0.710.540.47
Revenue growth–−2.7%−8.2%

Accounts

From the Brønnøysund Register Centre, in the company's reporting currency (NOK).

Key figure202220232024
Operating revenue196.1 MNOK190.8 MNOK175.2 MNOK
Operating profit5.8 MNOK4.5 MNOK−0.6 MNOK
Profit before tax3.2 MNOK2.1 MNOK−2.8 MNOK
Net profit2.3 MNOK1.7 MNOK−2.2 MNOK
Financial expenses2.6 MNOK2.4 MNOK2.2 MNOK
Total assets79.1 MNOK71.5 MNOK60.6 MNOK
Current assets23.4 MNOK17.9 MNOK11.8 MNOK
Equity16.2 MNOK17.3 MNOK14.4 MNOK
Retained earnings15.6 MNOK16.7 MNOK13.8 MNOK
Total liabilities62.9 MNOK54.2 MNOK46.1 MNOK
Current liabilities33.2 MNOK32.9 MNOK25.3 MNOK

Source: Brønnøysund Register Centre (Register of Company Accounts), fetched 31 October 2026, accounts id 6250021.