ABC-KLINIKKEN AS: årsregnskap 2013 vs 2012
Mixed movements in the accounts
approved 2014-06-30; registry 2014-09-10; journal 2014 813953
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for ABC-KLINIKKEN AS. Revenue 3.06m NOK → 3.07m NOK (+0.4%). Equity 208.8k NOK → 101.2k NOK.
On the constructive side: revenue rose. Pressures included: equity eroded; cash fell; current ratio dropped below 1×.
Also worth watching: payroll increased; 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 3.06m NOK to 3.07m NOK (+0.4% YoY). Calculated
What deteriorated
-
↓
Equity eroded
Book equity 208.8k NOK → 101.2k NOK (equity ratio 34.1% → 22.0%). Calculated
-
↓
Cash fell
Bank deposits 246.3k NOK → 144.9k NOK (-41.2% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.53× → 0.92× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 1.35m NOK → 1.54m NOK (44% → 50% of revenue). Calculated
-
·
COGS moved
COGS / varekostnad 454.3k NOK → 485.0k NOK (+6.8% YoY). Calculated