AB-M AS: årsregnskap 2013 vs 2012
Shrank 82% on revenue
approved 2014-05-28; registry 2014-09-01; journal 2014 744108
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for AB-M AS. Revenue 318.5k NOK → 55.9k NOK (-82.5%). Equity 2.01m NOK → 2.46m NOK.
On the constructive side: operating result improved; equity strengthened; cash rose. Pressures included: revenue fell; current ratio dropped below 1×; cogs moved.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for AB-M AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +162.4k NOK → +663.9k NOK (op. margin 51.0% → 1188.4%). Calculated
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↑
Equity strengthened
Book equity 2.01m NOK → 2.46m NOK (equity ratio 67.2% → 67.1%). Calculated
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↑
Cash rose
Bank deposits 41.0k NOK → 84.4k NOK (+106.0% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 318.5k NOK to 55.9k NOK (-82.5% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.10× → 0.76× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
COGS moved
COGS / varekostnad 302 NOK → 20.5k NOK (+6675.2% YoY). Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 520.7k NOK → 503.4k NOK. Reported fact