FirmaIQ
Org.nr 979 605 390 2014 → 2015 Year-over-year analysis

4 1/2 FILM AS: årsregnskap 2015 vs 2014

Cash halved-plus, fresh owner capital

approved 2016-06-30; registry 2016-08-30; journal 2016 880015

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2015 with 2014 for 4 1/2 FILM AS. Revenue 5.35m NOK → 5.41m NOK (+1.1%). Equity -2.58m NOK → -2.72m NOK.

On the constructive side: revenue rose; owners injected capital; payroll decreased. Pressures included: equity eroded; cash fell.

Also worth watching: thin equity buffer; cogs moved; book investments changed. All figures are taken from the published annual accounts for 4 1/2 FILM AS.

At a glance

Scorecard

Revenue
5.35m NOK 5.41m NOK
+1.1%
Equity
-2.58m NOK -2.72m NOK
-5.4%
Cash
796.0k NOK 301.9k NOK
-62.1%
Total assets
3.96m NOK 3.74m NOK
-5.4%

What improved

  • ↑

    Revenue rose

    Operating income / revenue moved from 5.35m NOK to 5.41m NOK (+1.1% YoY). Calculated

  • ↑

    Owners injected capital

    Paid-in equity rose 900 NOK → 2.90m NOK (+2.90m NOK). Reported fact

  • ↑

    Payroll decreased

    Salary cost 4.04m NOK → 3.52m NOK (75% → 65% of revenue). Calculated

What deteriorated

  • ↓

    Equity eroded

    Book equity -2.58m NOK → -2.72m NOK (equity ratio -65.3% → -72.8%). Calculated

  • ↓

    Cash fell

    Bank deposits 796.0k NOK → 301.9k NOK (-62.1% YoY). Calculated

Things to notice

  • ·

    Thin equity buffer

    Equity ratio is -72.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation

  • ·

    COGS moved

    COGS / varekostnad 14.4k NOK → 100.0k NOK (+592.5% YoY). Calculated

  • ·

    Book investments changed

    Investment / intangible book value 2 465 NOK → 2 NOK. Reported fact