Org.nr 988 777 773 2014 → 2015 Year-over-year analysis

A CAPELLA AS: årsregnskap 2015 vs 2014

Mixed movements in the accounts

approved 2016-05-20; registry 2016-06-30; journal 2016 599315

Summary

What changed

Comparing Årsregnskap 2015 with 2014 for A CAPELLA AS. Revenue 1.80m NOK → 1.80m NOK (0.0%). Equity 4.05m NOK → 2.96m NOK.

On the constructive side: cash rose. Pressures included: equity eroded; current ratio dropped below 1×.

Also worth watching: book investments changed. All figures are taken from the published annual accounts for A CAPELLA AS.

At a glance

Revenue

1.80m NOK 1.80m NOK

0.0%

Equity

4.05m NOK 2.96m NOK

-27.0%

Cash

54.5k NOK 94.3k NOK

+73.1%

Total assets

6.54m NOK 6.28m NOK

-4.0%

↓
Equity eroded

Book equity 4.05m NOK → 2.96m NOK (equity ratio 61.9% → 47.1%). Calculated
↓
Current ratio dropped below 1×

Current ratio 1.64× → 0.87× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

·
Book investments changed

Investment / intangible book value 2.49m NOK → 528.5k NOK. Reported fact