360 NORD AS: årsregnskap 2015 vs 2014
Slipped into loss, fresh owner capital
approved 2016-06-30; registry 2016-08-29; journal 2016 874727
Summary
What changed
Comparing Årsregnskap 2015 with 2014 for 360 NORD AS. Revenue 0 NOK → 259.9k NOK. Net result +2 NOK → -136.4k NOK. Equity 57.8k NOK → 21.4k NOK.
On the constructive side: revenue rose; cash rose; owners injected capital. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; cogs moved. All figures are taken from the published annual accounts for 360 NORD AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 0 NOK to 259.9k NOK. Calculated
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↑
Cash rose
Bank deposits 66.0k NOK → 154.9k NOK (+134.7% YoY). Calculated
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↑
Owners injected capital
Paid-in equity rose 87.4k NOK → 187.4k NOK (+100.0k NOK). Reported fact
What deteriorated
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↓
Operating result weakened
Operating result -29.7k NOK → -135.3k NOK. Calculated
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↓
Fell into a net loss
Net result flipped from 2 NOK profit to a loss of 136.4k NOK. Calculated
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↓
Equity eroded
Book equity 57.8k NOK → 21.4k NOK (equity ratio 87.7% → 6.5%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 6.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS moved
COGS / varekostnad 5 438 NOK → 63.3k NOK (+1063.2% YoY). Calculated