LAYER BYRÅ AS
Score · fiscal year 2025
12of 100
How to read this: the company is ahead of 1 % of companies in the Morning class Medium in the same sector in 2025. What does this mean?
Rank in the Morning class Medium: 181 of 183 · What are Morning company classes?
Place in the whole sector: 2,423 of 2,491 · Teknisk tjenesteyting og forskning
Profile
Beaver · Builder
Lower profitability, lower solidity
Position against comparable companies in 2025, not a verdict on the company. Based on profitability 17 and solidity 0 out of 100 among companies in the Morning class Medium in the same sector in 2025. Methodology
Against the sector
LAYER BYRÅ AS is 39 points below the median for companies in the Morning class Medium in the same sector in 2025.
Median score 51 among 183 companies.
Against companies in the Morning class Medium in the same sector in 2025: operating margin 0.4% (median 5.9%) and equity ratio −32.9% (median 33.6%).
The numbers behind the score
| Measure | Company | Median |
|---|---|---|
| Operating revenue | 60 MNOK | 116 MNOK |
| Operating margin | 0.4% | 5.9% |
| Profit margin | 0.3% | 5.9% |
| Return on assets | 2.3% | 13.5% |
| Equity ratio | −32.9% | 33.6% |
| Debt-to-equity | – | 1.93 |
| Current ratio | 0.74 | 1.30 |
| Revenue growth | −3.1% | 10.9% |
| Revenue per employee | 2.99 MNOK | 2.53 MNOK |
The median and “ahead of” refer to companies in the Morning class Medium in the same sector in 2025. The bar shows the share of companies the figure is ahead of.
With an index of 12, LAYER BYRÅ AS does better than 1% of companies in the Morning class Medium in the same sector (183 companies) in 2025.
Score 2023–2025
- LAYER BYRÅ AS
- Median: companies in the Morning class Medium in the same sector
LAYER BYRÅ AS has a score of 12 for 2025, rank 2,423 of 2,491 in the sector.
Strongest: Consistency: percentile 19 against peers.
Weakest: Solidity: percentile 0 against peers, equity ratio −32.9% against a median of 33.6%. Liquidity: percentile 7 against peers, current ratio 0.74 against a median of 1.30.
Worth a closer look
- Equity is negative. How will it be rebuilt, and what do lenders and the auditor say about going concern? Based on: equity ratio −32.9% (median 33.6%).
- Consider strengthening liquidity: current liabilities are 1.4 times current assets. Based on: current ratio 0.74 (median 1.30).
- The operating margin is lower than at three in four companies in the sector. Where do costs differ from competitors? Based on: operating margin 0.4% (median 5.9%).
- What lies behind weak solidity, 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
LAYER BYRÅ AS had an operating margin of 0.4% and an equity ratio of −32.9% in 2025, and ranks 2,423 of 2,491 in Teknisk tjenesteyting og forskning.
From 2024 to 2025: went from a loss to a profit before tax and the equity ratio fell from −16.4% to −32.9%.
This text is generated automatically from the 2025 accounts.
Three simple methods
The methods give between 2 MNOK and 5 MNOK.
| Method | Multiple | Estimate |
|---|---|---|
| P/E | 10.0 | 2 MNOK |
| EV/EBIT | 8.0 | 5 MNOK |
| P/B | 1.0 | not meaningful |
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
- critical
Equity is negative. How will it be rebuilt, and what do lenders and the auditor say about going concern?
Based on: Equity ratio −32.9% (median 33.6%).
- watch
Consider strengthening liquidity: current liabilities are 1.4 times current assets.
Based on: Current ratio 0.74 (median 1.30).
- 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 0.4% (median 5.9%).
Indications based on the latest annual accounts from open data. Not investment or financial advice.
Financial costs were 0.4% 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
- critical Negative equity
Scenario analysis: the sector's weakest year
We have no accounts for 2021, the sector's weakest year, for this company.
The sector's weakest year was 2021, with a median operating margin of −0.2%. Based on the 8 fiscal years we have. The analysis grows as more years are fetched or imported. Methodology
What the score is made of
| Profitability | 17 | weight 30% |
|---|---|---|
| Solidity | 0 | weight 25% |
| Liquidity | 7 | weight 15% |
| Growth | 18 | weight 15% |
| Consistency | 19 | weight 15% |
Durability: 10 (average over 3 years)
Index version 2. Data completeness 100%: the share of the weights that had data.
Questions and answers
How profitable is LAYER BYRÅ AS?
The operating margin was 0.4% in 2025, against a median of 5.9% among companies in the Morning class Medium in the same sector. Return on assets was 2.3%.
How solid is LAYER BYRÅ AS?
The equity ratio was −32.9% in 2025 (median 33.6%). Equity is negative, so liabilities exceed assets.
What is the liquidity of LAYER BYRÅ AS like?
The current ratio was 0.74 in 2025 (median 1.30). Current assets did not cover current liabilities.
How does LAYER BYRÅ AS compare in Teknisk tjenesteyting og forskning?
LAYER BYRÅ AS ranks 2,423 of 2,491 in Teknisk tjenesteyting og forskning for 2025. Among companies in the Morning class Medium it is number 181 of 183. Revenue changed by −3.1% from the year before.
Public contracts
- Contracts awarded since 2024
- 1
- Total awarded value since 2024
- value not stated
- Framework agreements
- 1
- Left out of the total: the value is a ceiling, not actual spend.
| Date | Buyer | Notice | Value |
|---|---|---|---|
| 15 July 2026 | Jernbanedirektoratet | Rammeavtale om digitale rekrutteringskampanjer for Lokførerskolen | 4.0 MNOK (framework) |
| 20 October 2023 | Nord Universitet | Konsulentbistand - Digital markedsføring | value not stated |
Based on notices in Doffin. Does not show call-offs under framework agreements or purchases below the publication threshold. Values are as stated by the buyer.
Source: Doffin (DFØ), fetched 27 October 2026. Winners are matched on organisation number.
Contains data under the Norwegian licence for public data (NLOD 2.0) made available by Doffin/the Norwegian Agency for Public and Financial Management (DFØ). NLOD 2.0
From the Central Coordinating Register
- Org. no.
- 917890617
- Legal form
- AS
- Sector
- Teknisk tjenesteyting og forskning (73.300)
- Morning company class
- Medium
- Employees
- 20 registered 10 July 2026
- Founded
- 29 September 2016 10 years in operation
- Share capital
- 0.24 MNOK
- Business address
- Karenslyst allé 9, 0278 OSLO
- Municipality
- Oslo rank 63–220 of 357 in Norway
- 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
- Chief executive
- Karl Joakim Sand
- Chair of the board
- Karl Joakim Sand
- Auditor
- ROBERT LER REVISJON AS
Source: Central Coordinating Register, fetched 1 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 31 October 2026.
Year by year · 2023–2025
| Key figure | 2023 | 2024 | 2025 | Trend |
|---|---|---|---|---|
| Index | 5 | 12 | 12 | |
| Rank | 2,402 | 2,389 | 2,423 | |
| Operating margin | −4.4% | 1.0% | 0.4% | |
| Return on assets | −19.1% | 5.1% | 2.3% | |
| Equity ratio | −14.2% | −16.4% | −32.9% | |
| Current ratio | 0.75 | 0.78 | 0.74 | |
| Revenue growth | – | −13.3% | −3.1% |
Accounts
From the Brønnøysund Register Centre, in the company's reporting currency (NOK).
| Key figure | 2023 | 2024 | 2025 |
|---|---|---|---|
| Operating revenue | 71.2 MNOK | 61.7 MNOK | 59.8 MNOK |
| Operating profit | −3.2 MNOK | 0.6 MNOK | 0.2 MNOK |
| Profit before tax | −4.5 MNOK | −0.2 MNOK | 0.2 MNOK |
| Net profit | −4.5 MNOK | −0.2 MNOK | 0.2 MNOK |
| Financial expenses | 2.0 MNOK | 0.8 MNOK | 0.0 MNOK |
| Total assets | 13.3 MNOK | 12.5 MNOK | 10.0 MNOK |
| Current assets | 11.4 MNOK | 11.3 MNOK | 9.7 MNOK |
| Equity | −1.9 MNOK | −2.1 MNOK | −3.3 MNOK |
| Retained earnings | −4.1 MNOK | −4.3 MNOK | −5.5 MNOK |
| Total liabilities | 15.2 MNOK | 14.6 MNOK | 13.2 MNOK |
| Current liabilities | 15.2 MNOK | 14.6 MNOK | 13.2 MNOK |
Source: Brønnøysund Register Centre (Register of Company Accounts), fetched 31 October 2026, accounts id 7148859.
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