ABERIA AS: årsregnskap 2012 vs 2011
Returned to profit, cash halved-plus, fresh owner capital
approved 2013-03-22; registry 2013-08-03; journal 2013 603549
Summary
What changed
Comparing Årsregnskap 2012 with 2011 for ABERIA AS. Revenue 151.56m NOK → 146.25m NOK (-3.5%). Net result -827.1k NOK → +694.2k NOK. Equity 29.33m NOK → 57.72m NOK.
On the constructive side: turned profitable; equity strengthened; owners injected capital. Pressures included: revenue fell; cash fell; current ratio dropped below 1×.
Also worth watching: sharp cash drawdown; book investments changed. All figures are taken from the published annual accounts for ABERIA AS.
At a glance
Scorecard
What improved
-
↑
Turned profitable
Net result flipped from a loss of 827.1k NOK to a profit of 694.2k NOK. Calculated
-
↑
Equity strengthened
Book equity 29.33m NOK → 57.72m NOK (equity ratio 26.1% → 46.4%). Calculated
-
↑
Owners injected capital
Paid-in equity rose 30.12m NOK → 57.59m NOK (+27.47m NOK). Reported fact
-
↑
Payroll decreased
Salary cost 12.10bn NOK → 12.10bn NOK (7986% → 8274% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 151.56m NOK to 146.25m NOK (-3.5% YoY). Calculated
-
↓
Cash fell
Bank deposits 28.46m NOK → 181.2k NOK (-99.4% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 3.09× → 0.23× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Sharp cash drawdown
Cash fell by more than 60% YoY (28.46m NOK → 181.2k NOK). Check whether funds moved to group receivables, investments, or operating burn. Interpretation
-
·
Book investments changed
Investment / intangible book value 709.4k NOK → 600.6k NOK. Reported fact