FirmaIQ
Org.nr 992 933 046 2012 → 2013 Year-over-year analysis

ABACUS REGNSKAP AS: årsregnskap 2013 vs 2012

Mixed movements in the accounts

approved 2014-06-30; registry 2014-08-16; journal 2014 662731

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2013 with 2012 for ABACUS REGNSKAP AS. Revenue 3.74m NOK → 3.63m NOK (-3.0%). Equity 48.3k NOK → 78.7k NOK.

On the constructive side: equity strengthened; cash rose. Pressures included: revenue fell; current ratio dropped below 1×; payroll up without matching revenue.

Also worth watching: cogs fell. All figures are taken from the published annual accounts for ABACUS REGNSKAP AS.

At a glance

Scorecard

Revenue
3.74m NOK 3.63m NOK
-3.0%
Equity
48.3k NOK 78.7k NOK
+63.1%
Cash
85.1k NOK 150.4k NOK
+76.8%
Total assets
976.2k NOK 762.7k NOK
-21.9%

What improved

  • ↑

    Equity strengthened

    Book equity 48.3k NOK → 78.7k NOK (equity ratio 4.9% → 10.3%). Calculated

  • ↑

    Cash rose

    Bank deposits 85.1k NOK → 150.4k NOK (+76.8% YoY). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 3.74m NOK to 3.63m NOK (-3.0% YoY). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 1.02× → 0.22× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

  • ↓

    Payroll up without matching revenue

    Salary cost 2.81m NOK → 2.83m NOK (75% → 78% of revenue). Calculated

Things to notice

  • ·

    COGS fell

    COGS / varekostnad 239.2k NOK → 336 NOK (-99.9% YoY). Calculated