ABC ACCOUNTING AS: årsregnskap 2016 vs 2015
Grew 51% on revenue, weaker earnings, fresh owner capital
approved 2017-01-19; registry 2017-01-23; journal 2017 202499
Summary
What changed
Comparing Årsregnskap 2016 with 2015 for ABC ACCOUNTING AS. Revenue 247.3k NOK → 372.9k NOK (+50.8%). Net result +69.0k NOK → +25.0k NOK. Equity 79.0k NOK → 924.1k NOK.
On the constructive side: revenue rose; equity strengthened; owners injected capital. Pressures included: net result weakened; cash fell; current ratio dropped below 1×.
Also worth watching: payroll increased; book investments changed. All figures are taken from the published annual accounts for ABC ACCOUNTING AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 247.3k NOK to 372.9k NOK (+50.8% YoY). Calculated
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↑
Equity strengthened
Book equity 79.0k NOK → 924.1k NOK (equity ratio 40.7% → 201.0%). Calculated
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↑
Owners injected capital
Paid-in equity rose 30.0k NOK → 850.0k NOK (+820.0k NOK). Reported fact
What deteriorated
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↓
Net result weakened
Net result +69.0k NOK → +25.0k NOK (net margin 27.9% → 6.7%). Calculated
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↓
Cash fell
Bank deposits 124.0k NOK → 113.0k NOK (-8.9% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.47× → 0.26× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 67.5k NOK → 2.46m NOK (27% → 660% of revenue). Calculated
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·
Book investments changed
Investment / intangible book value -3 098 NOK → 30.0k NOK. Reported fact