ADAM OG EVA FRISØR AS: årsregnskap 2013 vs 2012
Grew 15% on revenue
approved 2014-06-05; registry 2014-08-19; journal 2014 671428
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for ADAM OG EVA FRISØR AS. Revenue 63.32m NOK → 72.92m NOK (+15.2%). Equity 2.18m NOK → 2.51m NOK.
On the constructive side: revenue rose; equity strengthened; cash rose. Pressures included: operating result weakened.
Also worth watching: thin equity buffer; paid-in equity reduced; cogs moved. All figures are taken from the published annual accounts for ADAM OG EVA FRISØR AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 63.32m NOK to 72.92m NOK (+15.2% YoY). Calculated
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↑
Equity strengthened
Book equity 2.18m NOK → 2.51m NOK (equity ratio 10.9% → 7.8%). Calculated
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↑
Cash rose
Bank deposits 5.99m NOK → 6.77m NOK (+12.9% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +3.93m NOK → +2.76m NOK (op. margin 6.2% → 3.8%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 7.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 859.0k NOK → 448.1k NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
COGS moved
COGS / varekostnad 10.22m NOK → 11.81m NOK (+15.5% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 153.3k NOK → 31.1k NOK. Reported fact