ABC-ANALYZ AS: årsregnskap 2015 vs 2014
Mixed movements in the accounts
approved 2016-03-21; registry 2016-04-02; journal 2016 343051
Summary
What changed
Comparing Årsregnskap 2015 with 2014 for ABC-ANALYZ AS. Revenue 2.37m NOK → 2.47m NOK (+4.1%). Equity 407.4k NOK → 384.3k NOK.
On the constructive side: revenue rose; payroll decreased. Pressures included: equity eroded; cash fell; current ratio dropped below 1×.
Also worth watching: paid-in equity reduced; cogs moved. All figures are taken from the published annual accounts for ABC-ANALYZ AS.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 2.37m NOK to 2.47m NOK (+4.1% YoY). Calculated
-
↑
Payroll decreased
Salary cost 881.5k NOK → 625.3k NOK (37% → 25% of revenue). Calculated
What deteriorated
-
↓
Equity eroded
Book equity 407.4k NOK → 384.3k NOK (equity ratio 339.0% → 31.7%). Calculated
-
↓
Cash fell
Bank deposits 545.2k NOK → 504.8k NOK (-7.4% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.60× → 0.04× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Paid-in equity reduced
Paid-in equity fell 120.0k NOK → 107.4k NOK — check capital reduction, conversion, or reclassification. Interpretation
-
·
COGS moved
COGS / varekostnad 764.5k NOK → 843.2k NOK (+10.3% YoY). Calculated