ABZINT FRISØR AS: årsregnskap 2013 vs 2012
Grew 37% on revenue, fresh owner capital
approved 2014-08-01; registry 2014-08-30; journal 2014 735186
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for ABZINT FRISØR AS. Revenue 641.5k NOK → 876.1k NOK (+36.6%). Equity -116.7k NOK → -175.9k NOK.
On the constructive side: revenue rose; operating result improved; cash rose. Pressures included: equity eroded.
Also worth watching: thin equity buffer; payroll increased; cogs fell. All figures are taken from the published annual accounts for ABZINT FRISØR AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 641.5k NOK to 876.1k NOK (+36.6% YoY). Calculated
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↑
Operating result improved
Operating result -549.0k NOK → -9 478 NOK (op. margin -85.6% → -1.1%). Calculated
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↑
Cash rose
Bank deposits -33.4k NOK → 33.7k NOK (+201.0% YoY). Calculated
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↑
Owners injected capital
Paid-in equity rose 300 NOK → 300.0k NOK (+299.7k NOK). Reported fact
What deteriorated
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↓
Equity eroded
Book equity -116.7k NOK → -175.9k NOK (equity ratio -35.9% → -39.2%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -39.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 2 485 NOK → 452.5k NOK (0% → 52% of revenue). Calculated
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·
COGS fell
COGS / varekostnad 91.8k NOK → 78.3k NOK (-14.8% YoY). Calculated