2 SAKSER AS: årsregnskap 2013 vs 2012
Slipped into loss
approved 2014-05-22; registry 2014-06-05; journal 2014 438272
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for 2 SAKSER AS. Revenue 1.28m NOK → 1.34m NOK (+4.2%). Net result +12.6k NOK → -19.6k NOK. Equity 18.3k NOK → -1 364 NOK.
On the constructive side: revenue rose; cash rose. Pressures included: fell into a net loss; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; payroll increased; cogs moved. All figures are taken from the published annual accounts for 2 SAKSER AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 1.28m NOK to 1.34m NOK (+4.2% YoY). Calculated
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↑
Cash rose
Bank deposits 55.1k NOK → 88.0k NOK (+59.8% YoY). Calculated
What deteriorated
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↓
Fell into a net loss
Net result flipped from 12.6k NOK profit to a loss of 19.6k NOK. Calculated
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↓
Equity eroded
Book equity 18.3k NOK → -1 364 NOK (equity ratio 5.8% → -0.4%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.15× → 0.93× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -0.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 1 NOK → 817.2k NOK (0% → 61% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 127.8k NOK → 243.3k NOK (+90.4% YoY). Calculated