ABC-KLINIKKEN AS: årsregnskap 2010 vs 2009
Mixed movements in the accounts
approved 2011-06-30; registry 2011-09-13; journal 2011 755411
Summary
What changed
Comparing Årsregnskap 2010 with 2009 for ABC-KLINIKKEN AS. Revenue 2.59m NOK → 2.62m NOK (+0.9%). Equity 214.2k NOK → -2 742 NOK.
On the constructive side: revenue rose; cash rose. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; cogs moved. All figures are taken from the published annual accounts for ABC-KLINIKKEN AS.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 2.59m NOK to 2.62m NOK (+0.9% YoY). Calculated
-
↑
Cash rose
Bank deposits 198.0k NOK → 218.6k NOK (+10.4% YoY). Calculated
What deteriorated
-
↓
Equity eroded
Book equity 214.2k NOK → -2 742 NOK (equity ratio 43.6% → -0.6%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.54× → 0.95× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -0.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS moved
COGS / varekostnad 431.9k NOK → 442.0k NOK (+2.3% YoY). Calculated