Anslag · inntektsår 2025
Teoritentamen AS
Org.nr. 918148620 · AS · Annen undervisning ellers · Oslo
Aksjene i Teoritentamen AS gir de 6 personlige eierne anslagsvis 0 kr i formuesskatt for inntektsåret 2025. Formuesverdien av selskapet er 0 kr, regnet fra egenkapitalen i regnskapet for 2024.
Hvordan har det gått med Teoritentamen AS?
Fra 2023 til 2025 falt egenkapitalen med 58 287 kr. Bankinnskuddene økte med 59 310 kr.
Hva blir formuesskatten for 2026?
Regnskapet for 2025 gir en formuesverdi på 0 kr for inntektsåret 2026, og anslagsvis 0 kr i formuesskatt om én person eide alt, det samme som i år. Anslaget er foreløpig: eierne og satsene kan endre seg.
Hvem eier Teoritentamen AS?
Teoritentamen AS eies til slutt av Personlig eier A (19 % gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS → Funtus AS og Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Funtus AS), Lobus Invest AB (11,2 % gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS), Personlig eier B (5,3 % gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Joamar AS), Crown Europe Small Buyouts Vi Maste (5,2 % gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS og Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund i AS) og Personlig eier C (4 % gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Innovemus AS), og 10 andre, ifølge aksjonærregisteret per 31.12.2025.
Hvor mye formuesskatt betaler eierne av Teoritentamen AS?
Formuesskatten på aksjene i selskapet, regnet som om de er eierens eneste formue. Hver eier får bunnfradraget.
| Eier | Andel | Formuesverdi | Formuesskatt |
|---|---|---|---|
| Personlig eier A gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS → Funtus AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Funtus AS | 19 % | 0 kr | 0 kr |
| Lobus Invest AB gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS (uten norsk id, betaler ikke norsk formuesskatt) | 11,2 % | 0 kr | – |
| Personlig eier B gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Joamar AS | 5,3 % | 0 kr | 0 kr |
| Crown Europe Small Buyouts Vi Maste gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund i AS (uten norsk id, betaler ikke norsk formuesskatt) | 5,2 % | 0 kr | – |
| Personlig eier C gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Innovemus AS | 4 % | 0 kr | 0 kr |
| Bergendahl Invest AB gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Aeternum Capital AS (uten norsk id, betaler ikke norsk formuesskatt) | 3,6 % | 0 kr | – |
| Blystad Group AS gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS → Songa Investments AS → Songa Invest Holding AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund i AS → Songa Investments AS → Songa Invest Holding AS | 3,4 % | 0 kr | – |
| Borasco Sarl gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS → Monsun AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund i AS → Monsun AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Monsun AS (uten norsk id, betaler ikke norsk formuesskatt) | 3 % | 0 kr | – |
| Personlig eier D gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Høgset Holding AS → MVHS Holding AS | 2,5 % | 0 kr | 0 kr |
| Personlig eier E gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS → Watrium AS → Woyage AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund i AS → Watrium AS → Woyage AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Watrium AS → Woyage AS | 2,1 % | 0 kr | 0 kr |
| Carsten Christopher Garmann Wilhelm gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS → Watrium AS → Woyage AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund i AS → Watrium AS → Woyage AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Watrium AS → Woyage AS (uten norsk id, betaler ikke norsk formuesskatt) | 2,1 % | 0 kr | – |
| Personlig eier F gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS → Watrium AS → Woyage AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund i AS → Watrium AS → Woyage AS; Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Watrium AS → Woyage AS | 2,1 % | 0 kr | 0 kr |
| Abegg Fund – Private Equity Ii gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Foxtrot Investco AS → Driv Kapital Fund Ii AS (uten norsk id, betaler ikke norsk formuesskatt) | 1,5 % | 0 kr | – |
| Backahill Utveckling AB gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS → Echo Topco AS → Aeternum Capital AS (uten norsk id, betaler ikke norsk formuesskatt) | 1,4 % | 0 kr | – |
| David Boya AB gjennom Lime Green Digital AS → Echo Bidco AS → Echo Holdco AS (uten norsk id, betaler ikke norsk formuesskatt) | 1,4 % | 0 kr | – |
- Verdigrunnlag
- 0 kr
- Formuesverdi (80 %)
- 0 kr
- Formuesskatt om én person eide alt
- 0 kr
Hendelser i eierkjeden
- LIME GREEN DIGITAL AS delte anslagsvis ut 78,9 mill. kr for 2025, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2024 (540 792 kr) pluss årsresultatet 2025 (78,8 mill. kr) minus opptjent egenkapital 2025 (487 786 kr).
- Innskutt egenkapital i ECHO HOLDCO AS økte med 65,2 mill. kr i 2025. Det betyr ny kapital inn, for eksempel en emisjon.
- LIME GREEN DIGITAL AS delte anslagsvis ut 75,9 mill. kr for 2024, i utbytte eller konsernbidrag. Beregnet som opptjent egenkapital 2023 (477 035 kr) pluss årsresultatet 2024 (76 mill. kr) minus opptjent egenkapital 2024 (540 792 kr).
- Bankinnskuddet i LIME GREEN DIGITAL AS økte med 56,5 mill. kr i 2024, mens anleggsmidlene falt med 39,6 mill. kr. Aksjer eller andre eiendeler er gjort om til kontanter.
- Innskutt egenkapital i ECHO BIDCO AS falt med 113,5 mill. kr i 2024. Det tyder på kapitalnedsettelse, ofte med utbetaling til eierne.
- Innskutt egenkapital i ECHO HOLDCO AS falt med 113,5 mill. kr i 2024. Det tyder på kapitalnedsettelse, ofte med utbetaling til eierne.
- Finansinntektene i ECHO HOLDCO AS steg fra 49 232 kr i 2023 til 56,1 mill. kr i 2024. I et selskap med lite drift er det typisk mottatt utbytte eller gevinst ved salg av aksjer.
I eierkjeden
- Eier: Blystad Group AS
Slik er tallene regnet
Formuesverdien er 80 prosent av egenkapitalen året før, og eierskapet er hentet fra aksjonærregisteret per 31.12.2025. Tallene er anslag, ikke utlignet skatt. Mer om metoden.