ABZINT FRISØR AS: årsregnskap 2017 vs 2016
Stronger earnings
approved 2018-05-31; registry 2018-07-18; journal 2018 761951
Summary
What changed
Comparing Årsregnskap 2017 with 2016 for ABZINT FRISØR AS. Revenue 759.6k NOK → 729.4k NOK (-4.0%). Net result -174.8k NOK → -67.6k NOK. Equity -191.3k NOK → -258.9k NOK.
On the constructive side: net result improved; cash rose; payroll decreased. Pressures included: revenue fell; operating result weakened; equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced. All figures are taken from the published annual accounts for ABZINT FRISØR AS.
At a glance
Scorecard
What improved
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Net result improved
Net result -174.8k NOK → -67.6k NOK (net margin -23.0% → -9.3%). Calculated
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Cash rose
Bank deposits 27.1k NOK → 32.5k NOK (+19.9% YoY). Calculated
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Payroll decreased
Salary cost 566.5k NOK → 350.2k NOK (75% → 48% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 759.6k NOK to 729.4k NOK (-4.0% YoY). Calculated
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↓
Operating result weakened
Operating result +189.8k NOK → -7 807 NOK (op. margin 25.0% → -1.1%). Calculated
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↓
Equity eroded
Book equity -191.3k NOK → -258.9k NOK (equity ratio -48.4% → -72.3%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -72.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell -191.3k NOK → -258.9k NOK — check capital reduction, conversion, or reclassification. Interpretation