ABARIS CONSULTING AS: årsregnskap 2009 vs 2008
Shrank 5% on revenue, weaker earnings, fresh owner capital
approved 2010-06-30; registry 2010-09-04; journal 2010 702664
Summary
What changed
Comparing Årsregnskap 2009 with 2008 for ABARIS CONSULTING AS. Revenue 2.60m NOK → 2.46m NOK (-5.5%). Net result +261.8k NOK → +61.7k NOK. Equity 1.63m NOK → 1.69m NOK.
On the constructive side: equity strengthened; owners injected capital; payroll decreased. Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ABARIS CONSULTING AS.
At a glance
Scorecard
What improved
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↑
Equity strengthened
Book equity 1.63m NOK → 1.69m NOK (equity ratio 80.4% → 78.0%). Calculated
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↑
Owners injected capital
Paid-in equity rose 90.0k NOK → 3.10m NOK (+3.02m NOK). Reported fact
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↑
Payroll decreased
Salary cost 1.68m NOK → 9 NOK (65% → 0% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.60m NOK to 2.46m NOK (-5.5% YoY). Calculated
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↓
Operating result weakened
Operating result +288.1k NOK → +62.9k NOK (op. margin 11.1% → 2.6%). Calculated
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↓
Net result weakened
Net result +261.8k NOK → +61.7k NOK (net margin 10.1% → 2.5%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 2.44× → 0.10× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 95.0k NOK → 68.2k NOK. Reported fact