ABC-RØR AS: årsregnskap 2006 vs 2005
Grew 9% on revenue, stronger earnings, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2006 with 2005 for ABC-RØR AS. Revenue 3.81m NOK → 4.15m NOK (+9.1%). Net result +197.2k NOK → +401.4k NOK. Equity 455.7k NOK → 857.1k NOK.
On the constructive side: revenue rose; operating result improved; net result improved. Pressures included: current ratio dropped below 1×.
Also worth watching: payroll increased; cogs moved; book investments changed. All figures are taken from the published annual accounts for ABC-RØR AS.
At a glance
Scorecard
What improved
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Revenue rose
Operating income / revenue moved from 3.81m NOK to 4.15m NOK (+9.1% YoY). Calculated
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Operating result improved
Operating result +293.7k NOK → +570.5k NOK (op. margin 7.7% → 13.7%). Calculated
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Net result improved
Net result +197.2k NOK → +401.4k NOK (net margin 5.2% → 9.7%). Calculated
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Equity strengthened
Book equity 455.7k NOK → 857.1k NOK (equity ratio 36.5% → 49.8%). Calculated
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Owners injected capital
Paid-in equity rose 160 NOK → 160.0k NOK (+159.8k NOK). Reported fact
What deteriorated
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Current ratio dropped below 1×
Current ratio 1.76× → 0.76× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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Payroll increased
Salary cost 3 NOK → 1.12m NOK (0% → 27% of revenue). Calculated
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COGS moved
COGS / varekostnad 789.5k NOK → 1.70m NOK (+114.9% YoY). Calculated
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Book investments changed
Investment / intangible book value 23.5k NOK → 7 394 NOK. Reported fact