+2 INTERIØR AS: årsregnskap 2013 vs 2012
Another loss-making year
approved 2014-03-20; registry 2014-09-01; journal 2014 748328
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for +2 INTERIØR AS. Revenue 2.84m NOK → 2.73m NOK (-3.8%). Equity 2 229 NOK → -146.6k NOK.
On the constructive side: cash rose. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; paid-in equity reduced; cogs fell. All figures are taken from the published annual accounts for +2 INTERIØR AS.
At a glance
Scorecard
What improved
-
↑
Cash rose
Bank deposits 50.0k NOK → 165.4k NOK (+230.9% YoY). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 2.84m NOK to 2.73m NOK (-3.8% YoY). Calculated
-
↓
Equity eroded
Book equity 2 229 NOK → -146.6k NOK (equity ratio 0.3% → -28.7%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.04× → 0.82× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
-
↓
Payroll up without matching revenue
Salary cost 7.51m NOK → 7.70m NOK (264% → 282% of revenue). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is -28.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Paid-in equity reduced
Paid-in equity fell 844.8k NOK → 30.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
-
·
COGS fell
COGS / varekostnad 1.66m NOK → 1.62m NOK (-2.5% YoY). Calculated