1-2-3 OPPLÆRING AS: årsregnskap 2013 vs 2012
Mixed movements in the accounts
approved 2014-06-30; registry 2014-08-30; journal 2014 734462
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for 1-2-3 OPPLÆRING AS. Revenue 4.85m NOK → 5.00m NOK (+3.3%). Equity 199.6k NOK → 1.91m NOK.
On the constructive side: revenue rose; equity strengthened; cash rose. Pressures included: current ratio dropped below 1×.
Net constructive year on the published lines.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 4.85m NOK to 5.00m NOK (+3.3% YoY). Calculated
-
↑
Equity strengthened
Book equity 199.6k NOK → 1.91m NOK (equity ratio 63.7% → 67.0%). Calculated
-
↑
Cash rose
Bank deposits 421.5k NOK → 844.4k NOK (+100.4% YoY). Calculated
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↑
Payroll decreased
Salary cost 2.13m NOK → 2.06m NOK (44% → 41% of revenue). Calculated
What deteriorated
-
↓
Current ratio dropped below 1×
Current ratio 1.05× → 0.96× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated