Org.nr 993 581 755 2011 → 2012 Year-over-year analysis

A.U. BYGG AS: årsregnskap 2012 vs 2011

Shrank 19% on revenue

approved 2013-06-27; registry 2013-07-02; journal 2013 514427

Summary

What changed

Comparing Årsregnskap 2012 with 2011 for A.U. BYGG AS. Revenue 5.37m NOK → 4.32m NOK (-19.5%). Equity 177.2k NOK → -20.1k NOK.

On the constructive side: payroll decreased. Pressures included: revenue fell; equity eroded; cash fell.

Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for A.U. BYGG AS.

At a glance

Revenue

5.37m NOK 4.32m NOK

-19.5%

Equity

177.2k NOK -20.1k NOK

-111.3%

Cash

401.1k NOK 286.5k NOK

-28.6%

Total assets

295.2k NOK 859.5k NOK

+191.1%

↑
Payroll decreased

Salary cost 2.13m NOK → 2 012 NOK (40% → 0% of revenue). Calculated

↓
Revenue fell

Operating income / revenue moved from 5.37m NOK to 4.32m NOK (-19.5% YoY). Calculated
↓
Equity eroded

Book equity 177.2k NOK → -20.1k NOK (equity ratio 60.0% → -2.3%). Calculated
↓
Cash fell

Bank deposits 401.1k NOK → 286.5k NOK (-28.6% YoY). Calculated
↓
COGS moved

COGS / varekostnad 729.6k NOK → 1.90m NOK (+160.6% YoY). Calculated

·
Thin equity buffer

Equity ratio is -2.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation