ABARIS CONSULTING AS: årsregnskap 2008 vs 2007
Weaker earnings
approved 2009-06-30; registry 2009-08-27
Summary
What changed
Comparing Årsregnskap 2008 with 2007 for ABARIS CONSULTING AS. Revenue 2.66m NOK → 2.60m NOK (-2.0%). Net result +969.9k NOK → +261.8k NOK. Equity 1.44m NOK → 1.63m NOK.
On the constructive side: equity strengthened. Pressures included: revenue fell; net result weakened; payroll up without matching revenue.
Also worth watching: paid-in equity reduced; book investments changed. All figures are taken from the published annual accounts for ABARIS CONSULTING AS.
At a glance
Scorecard
What improved
-
↑
Equity strengthened
Book equity 1.44m NOK → 1.63m NOK (equity ratio 47.2% → 80.4%). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 2.66m NOK to 2.60m NOK (-2.0% YoY). Calculated
-
↓
Net result weakened
Net result +969.9k NOK → +261.8k NOK (net margin 36.5% → 10.1%). Calculated
-
↓
Payroll up without matching revenue
Salary cost 2 007 NOK → 1.68m NOK (0% → 65% of revenue). Calculated
Things to notice
-
·
Paid-in equity reduced
Paid-in equity fell 100.0k NOK → 90.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
-
·
Book investments changed
Investment / intangible book value 201.2k NOK → 95.0k NOK. Reported fact