3D-PROSJEKT AS: årsregnskap 2008 vs 2007
Grew 61087% on revenue
approved 2009-06-30; registry 2009-09-10
Summary
What changed
Comparing Årsregnskap 2008 with 2007 for 3D-PROSJEKT AS. Revenue 3 905 NOK → 2.39m NOK (+61086.6%). Equity 212.3k NOK → 150.4k NOK.
On the constructive side: revenue rose; operating result improved; payroll decreased. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; paid-in equity reduced; cogs moved. All figures are taken from the published annual accounts for 3D-PROSJEKT AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 3 905 NOK to 2.39m NOK (+61086.6% YoY). Calculated
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↑
Operating result improved
Operating result +157.2k NOK → +195.4k NOK (op. margin 4025.3% → 8.2%). Calculated
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↑
Payroll decreased
Salary cost 6 668 NOK → 1 364 NOK (171% → 0% of revenue). Calculated
What deteriorated
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↓
Equity eroded
Book equity 212.3k NOK → 150.4k NOK (equity ratio 6462.2% → 2.5%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1584.95× → 0.90× — 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 2.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 100.0k NOK → 100 NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
COGS moved
COGS / varekostnad 2 997 NOK → 622.9k NOK (+20682.7% YoY). Calculated