ABC 3 AS: årsregnskap 2007 vs 2006
Shrank 100% on revenue, stronger earnings, cash halved-plus
Summary
What changed
Comparing Årsregnskap 2007 with 2006 for ABC 3 AS. Revenue 100.0k NOK → 100 NOK (-99.9%). Net result +40.1k NOK → +100.4k NOK. Equity 126.9k NOK → 131.3k NOK.
On the constructive side: net result improved; equity strengthened; payroll decreased. Pressures included: revenue fell; operating result weakened; cash fell.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for ABC 3 AS.
At a glance
Scorecard
What improved
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Net result improved
Net result +40.1k NOK → +100.4k NOK (net margin 40.1% → 100439.0%). Calculated
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Equity strengthened
Book equity 126.9k NOK → 131.3k NOK (equity ratio 5.9% → 4.1%). Calculated
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Payroll decreased
Salary cost 25.0k NOK → 3 NOK (25% → 3% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 100.0k NOK to 100 NOK (-99.9% YoY). Calculated
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↓
Operating result weakened
Operating result +60.1k NOK → -40.1k NOK (op. margin 60.1% → -40095.0%). Calculated
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Cash fell
Bank deposits 186.4k NOK → 17.7k NOK (-90.5% YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is 4.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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Book investments changed
Investment / intangible book value 1.95m NOK → 5 NOK. Reported fact