A COMPANY AS: årsregnskap 2015 vs 2014
Grew 101% on revenue
approved 2016-06-05; registry 2016-08-24; journal 2016 857524
Summary
What changed
Comparing Årsregnskap 2015 with 2014 for A COMPANY AS. Revenue 281.6k NOK → 565.2k NOK (+100.7%). Equity 65.2k NOK → -40.5k NOK.
On the constructive side: revenue rose; payroll decreased. Pressures included: operating result weakened; equity eroded; cash fell.
Also worth watching: thin equity buffer; cogs moved. All figures are taken from the published annual accounts for A COMPANY AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 281.6k NOK to 565.2k NOK (+100.7% YoY). Calculated
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↑
Payroll decreased
Salary cost 1.13m NOK → 3 295 NOK (402% → 1% of revenue). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +52.2k NOK → 0 NOK (op. margin 18.5% → 0.0%). Calculated
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↓
Equity eroded
Book equity 65.2k NOK → -40.5k NOK (equity ratio 35.9% → -53.1%). Calculated
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↓
Cash fell
Bank deposits 62.2k NOK → 34.4k NOK (-44.7% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.56× → 0.65× — 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 -53.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS moved
COGS / varekostnad 195 NOK → 38.2k NOK (+19466.7% YoY). Calculated