ABC BYGGKONSTRUKSJON AS: årsregnskap 2017 vs 2016
Shrank 21% on revenue
approved 2018-06-30; registry 2018-08-02; journal 2018 890932
Summary
What changed
Comparing Årsregnskap 2017 with 2016 for ABC BYGGKONSTRUKSJON AS. Revenue 459.3k NOK → 361.4k NOK (-21.3%). Equity 30.0k NOK → 30.0k NOK.
On the constructive side: cash rose. Pressures included: revenue fell; payroll up without matching revenue; cogs moved.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for ABC BYGGKONSTRUKSJON AS.
At a glance
Scorecard
What improved
-
↑
Cash rose
Bank deposits 30.0k NOK → 58.1k NOK (+93.6% YoY). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 459.3k NOK to 361.4k NOK (-21.3% YoY). Calculated
-
↓
Payroll up without matching revenue
Salary cost 287.8k NOK → 799.9k NOK (63% → 221% of revenue). Calculated
-
↓
COGS moved
COGS / varekostnad 14.7k NOK → 35.2k NOK (+139.2% YoY). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 7.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Book investments changed
Investment / intangible book value 63.9k NOK → 70.2k NOK. Reported fact