FirmaIQ
Org.nr 990 222 088 2017 → 2018 Year-over-year analysis

ABC KONSULENTEN AS: årsregnskap 2018 vs 2017

Returned to profit

approved 2019-06-21; registry 2019-07-23; journal 2019 770261

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2018 with 2017 for ABC KONSULENTEN AS. Revenue 0 NOK → 0 NOK (0.0%). Net result -19.5k NOK → +5 NOK. Equity 199.6k NOK → -139.9k NOK.

On the constructive side: turned profitable; payroll decreased. Pressures included: operating result weakened; equity eroded; current ratio dropped below 1×.

Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABC KONSULENTEN AS.

At a glance

Scorecard

Revenue
0 NOK 0 NOK
0.0%
Operating result
+27.0k NOK +6 364 NOK
-76.5%
Net result
-19.5k NOK +5 NOK
+100.0%
Equity
199.6k NOK -139.9k NOK
-170.1%
Cash
59 NOK 59 NOK
0.0%
Total assets
364.5k NOK 59.4k NOK
-83.7%

What improved

  • ↑

    Turned profitable

    Net result flipped from a loss of 19.5k NOK to a profit of 5 NOK. Calculated

  • ↑

    Payroll decreased

    Salary cost 27.0k NOK → 0 NOK. Calculated

What deteriorated

  • ↓

    Operating result weakened

    Operating result +27.0k NOK → +6 364 NOK. Calculated

  • ↓

    Equity eroded

    Book equity 199.6k NOK → -139.9k NOK (equity ratio 54.7% → -235.6%). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 2.61× → 0.42× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

Things to notice

  • ·

    Thin equity buffer

    Equity ratio is -235.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation