A.U. BYGG AS: årsregnskap 2016 vs 2015
Grew 11% on revenue
approved 2017-06-28; registry 2017-07-01; journal 2017 572829
Summary
What changed
Comparing Årsregnskap 2016 with 2015 for A.U. BYGG AS. Revenue 3.39m NOK → 3.74m NOK (+10.5%). Equity 132.3k NOK → -95.2k NOK.
On the constructive side: revenue rose; cash rose; payroll decreased. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; cogs fell. All figures are taken from the published annual accounts for A.U. BYGG AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 3.39m NOK to 3.74m NOK (+10.5% YoY). Calculated
-
↑
Cash rose
Bank deposits 57.9k NOK → 238.3k NOK (+311.6% YoY). Calculated
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↑
Payroll decreased
Salary cost 1.45m NOK → 2 NOK (43% → 0% of revenue). Calculated
What deteriorated
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↓
Equity eroded
Book equity 132.3k NOK → -95.2k NOK (equity ratio 501.3% → -12.2%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.03× → 0.80× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -12.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS fell
COGS / varekostnad 1.31m NOK → 1.30m NOK (-0.5% YoY). Calculated