A-VET SMÅDYRKLINIKK AS: årsregnskap 2013 vs 2012
Mixed movements in the accounts
approved 2014-06-06; registry 2014-06-30; journal 2014 526919
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for A-VET SMÅDYRKLINIKK AS. Revenue 7.10m NOK → 7.43m NOK (+4.6%). Equity 155.3k NOK → 139.7k NOK.
On the constructive side: revenue rose; payroll decreased. Pressures included: equity eroded.
Also worth watching: thin equity buffer; cogs moved; book investments changed. All figures are taken from the published annual accounts for A-VET SMÅDYRKLINIKK AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 7.10m NOK to 7.43m NOK (+4.6% YoY). Calculated
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↑
Payroll decreased
Salary cost 3.20m NOK → 3.12m NOK (45% → 42% of revenue). Calculated
What deteriorated
-
↓
Equity eroded
Book equity 155.3k NOK → 139.7k NOK (equity ratio 10.2% → 10.0%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 10.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS moved
COGS / varekostnad 2.12m NOK → 2.20m NOK (+3.7% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 151.5k NOK → 0 NOK. Reported fact