ABILIKA AS: årsregnskap 2008 vs 2007
Shrank 100% on revenue
approved 2009-06-30; registry 2009-09-10
Summary
What changed
Comparing Årsregnskap 2008 with 2007 for ABILIKA AS. Revenue 992.5k NOK → 4 112 NOK (-99.6%). Equity 268.5k NOK → 558.4k NOK.
On the constructive side: operating result improved; equity strengthened. Pressures included: revenue fell; current ratio dropped below 1×; payroll up without matching revenue.
Also worth watching: paid-in equity reduced. All figures are taken from the published annual accounts for ABILIKA AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +233.1k NOK → +234.2k NOK (op. margin 23.5% → 5695.5%). Calculated
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↑
Equity strengthened
Book equity 268.5k NOK → 558.4k NOK (equity ratio 27.5% → 180.2%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 992.5k NOK to 4 112 NOK (-99.6% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.38× → 0.41× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 2 619 NOK → 2.60m NOK (0% → 63128% of revenue). Calculated
Things to notice
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·
Paid-in equity reduced
Paid-in equity fell 3 100 NOK → 150 NOK — check capital reduction, conversion, or reclassification. Interpretation