Pacto AS
ASActiveOrg 983721702Holtevegen 172, 2372 BrøttumAccounting, bookkeeping and auditing activities; tax consultancy· NACE 6920Est. 2001 · 25 years old1-4 employees
Loading company…
Overview
Pacto AS is a Norwegian AS based in Brøttum, operating in the Accounting, bookkeeping and auditing activities; tax consultancy sector. Incorporated in 2001, the company reported revenue of NOK 1.7m in its latest annual filing.
Revenue 2025
1.7M NOK
−6% vs 2024
EBITDA margin
17.4 %
−29% vs 2024
Net profit 2025
0.2M NOK
-30% vs 2024
Key ratios
See full ratios →Solidity ratioEquity ÷ Total assets × 100
30.7 %
WeakAmong the 40% lowest rated companies in the industry
20212025
Liquidity ratioCurrent assets ÷ Short-term debt
1.4×
AverageAround the average of companies in the same industry
20212025
Return on assets (ROA)Net profit ÷ Total assets × 100
32.3 %
Very strongAmong the 20% highest rated companies in the industry
20212025
EBITDA — year on year
NOK thousandsKey figures
Annual report 2025| Revenue | 1.7M NOK | -6% |
| EBITDA | 0.3M NOK | -29% |
| Net profit | 0.2M NOK | -30% |
| Total assets | 0.7M NOK | -5% |
| Equity | 0.2M NOK | +3% |
| Employees | — | — |
Company information
Legal name
PACTO AS
Org number
983721702
Legal form
Aksjeselskap
NACE code
Founded
13 August 2001 · 25 years
Share capital
NOK 100,000
Employees
1-4
VAT registered
Yes
Audit selected
No
Last report
2025-12-31
Financial year
January – December
Signatory rights
Styrets leder alene.
Company purpose
Konsulentvirksomhet som hovedbeskjeftigelse. Dette innebærer utleie av konsulenter til ulike kunder innen økonomiske, administrative, tekniske og eventuelle andre fagfelt ved behov.
(no translation available)
Address
Holtevegen 172, 2372 Brøttum
Risika for professionals
Risika provides regulated workflow tools for finance, procurement and compliance teams that need monitoring, alerts and an API.
Financial development
In its most recent annual report (2025), Pacto AS reported revenue of NOK 1.7m, a decrease of 6% on the year before. The figures on this page draw on 5 annual filings covering 2021 to 2025. The bottom line showed a net profit of NOK 232.2k, and the EBITDA margin stood at 17.4%.
At the end of 2025, equity financed 30.7% of the balance sheet, and current assets covered short-term debt 1.4 times.
Financials
Revenue
NOK thousandsEBITDA
NOK thousandsIncome statement
NOK thousands| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Revenue | 1,664 | 1,761 | 1,699 | 1,688 | 1,645 |
| Staff expenses | -1,029 | -1,023 | -1,024 | -1,016 | -1,020 |
| EBITDA | 289 | 407 | 361 | 344 | 359 |
| Depreciation & amort. | -0 | -0 | -0 | -0 | -45 |
| EBIT | 289 | 407 | 361 | 344 | 314 |
| Net financials | 9 | 11 | 6 | 2 | 0 |
| Profit before tax | 298 | 418 | 367 | 345 | 314 |
| Tax | 66 | 85 | 79 | 73 | 75 |
| Net profit | 232 | 333 | 289 | 272 | 239 |
Get a credit rating – not just the numbers
Financial statements show the past. Risika gives you a score and a recommended credit limit, so you know what the numbers mean for your risk.
Balance sheet
NOK thousands| Item | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Total assets | 719 | 756 | 675 | 633 | 684 |
| Equity | 220 | 213 | 190 | 152 | 129 |
| Long-term debt | 0 | 0 | 0 | 0 | 0 |
| Short-term debt | 499 | 542 | 485 | 482 | 555 |
| Total debt | 499 | 542 | 485 | 482 | 555 |
Financial ratios
5-year trendEBITDA margin
17.4 %
20212025
Equity ratio
30.7 %
WeakAmong the 40% lowest rated companies in the industry
20212025
Return on equity
105.3 %
Very strongAmong the 20% highest rated companies in the industry
20212025
Net profit margin
14.0 %
AverageAround the average of companies in the same industry
20212025
Asset turnover
2.31×
StrongAmong the 30% highest rated companies in the industry
20212025
Debt / equity
2.26×
WeakAmong the 30% lowest rated companies in the industry
20212025
Sector performance
27 of 28 ratios graded28 financial ratios from the latest filing, each graded against companies in the same industry.
Profitability
Gross marginAverage
Around the average of companies in the same industry
The gross result as a share of revenue — how much of the revenue is left after variable costs to cover the company's fixed costs.
Operating marginStrong
Among the 40% highest rated companies in the industry
EBIT as a share of revenue — the share of revenue remaining as earnings once all operating costs are covered. A key measure of earning power.
Net profit marginAverage
Around the average of companies in the same industry
The profit for the year as a share of revenue — the company's ability to turn revenue into profit.
Return on equity (ROE)Very strong
Among the 20% highest rated companies in the industry
Net profit as a percentage of equity — the return the owners earned on their invested capital this year.
Return on assets (ROA)Very strong
Among the 20% highest rated companies in the industry
Net profit as a percentage of total assets — the return generated on the capital employed.
Return on net assets (RONA)Very strong
Among the 20% highest rated companies in the industry
Profit relative to net assets (total assets minus total debt) — the ability to generate earnings from the net asset base alone.
Basic earning power (BEP)Very strong
Among the 20% highest rated companies in the industry
EBIT relative to total assets — the company's earning power before the effects of tax and financial leverage.
Capacity ratioStrong
Among the 30% highest rated companies in the industry
Shows how strongly fixed costs weigh on the gross result — a high ratio means fixed costs take only a small bite out of the earnings from basic operations.
Liquidity
Current ratioAverage
Around the average of companies in the same industry
Current assets relative to short-term debt — the ability to settle short-term obligations with current assets alone. Around 150% is considered satisfactory from a credit perspective.
Quick ratioAverage
Around the average of companies in the same industry
Current assets excluding inventory relative to short-term debt — whether the most liquid assets alone can cover the short-term obligations. A value of 1 or above signals a healthy liquidity position.
Cash ratioAverage
Around the average of companies in the same industry
Cash relative to short-term debt — the ability to repay short-term obligations with cash alone.
Current assets to equityVery weak
Among the 20% lowest rated companies in the industry
Current assets relative to equity — an indicator of the balance-sheet structure and of the company's short- and long-term financing. The healthy level is highly industry-dependent.
Fixed assets to long-term capitalStrong
Among the 40% highest rated companies in the industry
Fixed assets relative to long-term capital (equity plus long-term liabilities). Below 100% means the long-term capital finances more than just the fixed assets — a healthier liquidity position.
Cash conversion ratioStrong
Among the 40% highest rated companies in the industry
Cash flow relative to profit — the ability to convert reported profits into accessible cash.
Debt & solvency
Solidity ratioWeak
Among the 40% lowest rated companies in the industry
Equity as a share of total assets — the ability to absorb losses. Around 40% is considered satisfactory from a credit perspective.
Debt ratioWeak
Among the 40% lowest rated companies in the industry
Total debt relative to the balance-sheet total — the share of the assets financed by debt rather than equity.
Debt to equityWeak
Among the 30% lowest rated companies in the industry
Debt relative to equity — the company's leverage. A higher value means heavier reliance on debt financing.
Liabilities to equityWeak
Among the 30% lowest rated companies in the industry
Total liabilities relative to equity — whether the company operates primarily on borrowed capital or on its own.
Income to debtStrong
Among the 40% highest rated companies in the industry
Profit relative to debt — the ability to create earnings while operating with debt.
EBITDA to debtStrong
Among the 30% highest rated companies in the industry
EBITDA relative to debt — how much operating earnings are available to service the debt.
Interest coverageVery strong
Among the 20% highest rated companies in the industry
The ability to pay the interest on the company's debt out of its earnings.
Interest rate on debtAverage
Around the average of companies in the same industry
Financial expenses relative to total liabilities — the effective interest rate the company pays on its debt.
Interest marginVery strong
Among the 20% highest rated companies in the industry
The return on assets minus the interest rate on debt. Positive means the company benefits from operating with debt; negative means the debt makes it worse off.
Efficiency & development
Asset turnoverStrong
Among the 30% highest rated companies in the industry
Revenue relative to total assets — the ability to generate revenue from the asset base.
Equity to contributed capitalAverage
Around the average of companies in the same industry
Total equity relative to the capital the owners contributed — how the equity has developed from its starting point.
One-year change in equityAverage
Around the average of companies in the same industry
The size of this year's increase or decrease in the company's equity.
One-year change in debtStrong
Among the 40% highest rated companies in the industry
The size of this year's increase or decrease in the company's debt.
Inventory turnoverNot rated
Cannot be graded — the figures this ratio builds on are not available in the latest filing.
Revenue relative to inventory — how many times a year the inventory is sold and replaced. A low value can indicate weak sales or excess inventory.
Annual reports & filings
- Annual report 2025Filed via Brønnøysundsregistrene · Period 2025-01-01 – 2025-12-31
- Annual report 2024Filed via Brønnøysundsregistrene · Period 2024-01-01 – 2024-12-31
- Annual report 2023Filed via Brønnøysundsregistrene · Period 2023-01-01 – 2023-12-31
- Annual report 2022Filed via Brønnøysundsregistrene · Period 2022-01-01 – 2022-12-31
- Annual report 2021Filed via Brønnøysundsregistrene · Period 2021-01-01 – 2021-12-31
People & ownership
Management
Actively employed in the business| Name | Role | Member since |
|---|---|---|
| Current (2) | ||
ES Deputy Member | Deputy Member | 2009 |
BP Chief Executive Officer | Chief Executive Officer | 2001 |
Board of directors
Non-executive oversight| Name | Role | Member since |
|---|---|---|
| Current (2) | ||
AN Board of Directors | Board of Directors | 2009 |
BP Chairman | Chairman | 2009 |
Shareholders
Active legal ownersNo shareholder data available.
One in three Danish companies experiences fraud
Sound familiar? See how to strengthen your defences and catch suspicious changes in ownership and management in time.
Related companies
Company hierarchy
Pacto AS 
Valia Investment Group ASBoard network connections
Board members of Pacto AS also hold positions in 19 other companies.
| Person | Role here | Other companies |
|---|---|---|
| Arne Nicander | Board of Directors | 12 companiesMany roles |
| Bjørn Petlund | Chief Executive Officer | 5 companies |
| Egil Sørensen | Deputy Member | 2 companies |
Frequently asked questions
What is the Org number of Pacto AS?
Pacto AS is registered with Brønnøysundsregistrene under Org 983721702.
What is the revenue of Pacto AS?
Pacto AS reported revenue of NOK 1.7m in 2025.
Who is the CEO of Pacto AS?
Bjørn Petlund is the CEO of Pacto AS.
Who is the chairman of Pacto AS?
Bjørn Petlund chairs the board of Pacto AS, in role since 2009.
Where is Pacto AS headquartered?
Pacto AS's registered address is Holtevegen 172.