3L-INVEST AS: årsregnskap 2009 vs 2008
A steady year on the published lines
approved 2010-06-30; registry 2010-08-26; journal 2010 647577
Summary
What changed
Comparing Årsregnskap 2009 with 2008 for 3L-INVEST AS. Equity 9 189 NOK → 7 969 NOK.
Pressures included: operating result weakened; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for 3L-INVEST AS.
At a glance
Scorecard
What deteriorated
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↓
Operating result weakened
Operating result -12.2k NOK → -28.1k NOK. Calculated
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↓
Equity eroded
Book equity 9 189 NOK → 7 969 NOK (equity ratio 30.1% → 5.9%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.43× → 0.71× — 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 5.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 41 NOK → 7 136 NOK. Calculated