AKADEMIET NORSK RESTAURANTSKOLE DRIFT AS: årsregnskap 2018 vs 2017
Shrank 8% on revenue, cash halved-plus, fresh owner capital
approved 2019-06-04; registry 2019-07-01; journal 2019 569599
Summary
What changed
Comparing Årsregnskap 2018 with 2017 for AKADEMIET NORSK RESTAURANTSKOLE DRIFT AS. Revenue 261.8k NOK → 240.4k NOK (-8.2%). Equity -10.9k NOK → 74.8k NOK.
On the constructive side: equity strengthened; owners injected capital. Pressures included: revenue fell; cash fell; payroll up without matching revenue.
Net tougher year on the published lines.
At a glance
Scorecard
What improved
-
↑
Equity strengthened
Book equity -10.9k NOK → 74.8k NOK (equity ratio -2.1% → 18.9%). Calculated
-
↑
Owners injected capital
Paid-in equity rose 134.4k NOK → 494.4k NOK (+360.0k NOK). Reported fact
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 261.8k NOK to 240.4k NOK (-8.2% YoY). Calculated
-
↓
Cash fell
Bank deposits 203.3k NOK → 32.6k NOK (-84.0% YoY). Calculated
-
↓
Payroll up without matching revenue
Salary cost 3 212 NOK → 665.7k NOK (1% → 277% of revenue). Calculated
-
↓
COGS moved
COGS / varekostnad 135.1k NOK → 603.3k NOK (+346.7% YoY). Calculated