ABC REVISJON AS: årsregnskap 2015 vs 2014
Grew 6% on revenue, cash halved-plus
approved 2016-05-27; registry 2016-08-31; journal 2016 882485
Summary
What changed
Comparing Årsregnskap 2015 with 2014 for ABC REVISJON AS. Revenue 5.32m NOK → 5.64m NOK (+6.1%). Equity 120.0k NOK → 120.0k NOK.
On the constructive side: revenue rose; payroll decreased. Pressures included: cash fell; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABC REVISJON AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 5.32m NOK to 5.64m NOK (+6.1% YoY). Calculated
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↑
Payroll decreased
Salary cost 4.17m NOK → 2.77m NOK (79% → 49% of revenue). Calculated
What deteriorated
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↓
Cash fell
Bank deposits 484.9k NOK → 1 149 NOK (-99.8% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.06× → 0.98× — 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 4.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation