A&L BYGG AS: årsregnskap 2019 vs 2018
Grew 107531% on revenue, slipped into loss, cash halved-plus
approved 2020-06-30; registry 2020-10-20; journal 2020 956141
Summary
What changed
Comparing Årsregnskap 2019 with 2018 for A&L BYGG AS. Revenue 1 518 NOK → 1.63m NOK (+107531.2%). Net result +4 472 NOK → -205.2k NOK. Equity 133.6k NOK → -71.6k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased; cogs moved. All figures are taken from the published annual accounts for A&L BYGG AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 1 518 NOK to 1.63m NOK (+107531.2% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +27.1k NOK → -205.5k NOK (op. margin 1786.6% → -12.6%). Calculated
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↓
Fell into a net loss
Net result flipped from 4 472 NOK profit to a loss of 205.2k NOK. Calculated
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↓
Equity eroded
Book equity 133.6k NOK → -71.6k NOK (equity ratio 35.1% → -40.0%). Calculated
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↓
Cash fell
Bank deposits 172.9k NOK → 51.9k NOK (-70.0% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.54× → 0.60× — 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 -40.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 1.20m NOK → 1.40m NOK (79148% → 86% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 30.6k NOK → 191.1k NOK (+524.2% YoY). Calculated