A-PERSONELL BYGG OG INDUSTRI AS: årsregnskap 2017 vs 2016
Shrank 96% on revenue, returned to profit
approved 2018-04-10; registry 2018-05-24; journal 2018 344215
Summary
What changed
Comparing Årsregnskap 2017 with 2016 for A-PERSONELL BYGG OG INDUSTRI AS. Revenue 1.24m NOK → 50.5k NOK (-95.9%). Net result -2 166 NOK → +104.1k NOK. Equity 102.8k NOK → 206.9k NOK.
On the constructive side: turned profitable; equity strengthened; cash rose. Pressures included: revenue fell; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for A-PERSONELL BYGG OG INDUSTRI AS.
At a glance
Scorecard
What improved
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Turned profitable
Net result flipped from a loss of 2 166 NOK to a profit of 104.1k NOK. Calculated
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Equity strengthened
Book equity 102.8k NOK → 206.9k NOK (equity ratio 9.8% → 7.5%). Calculated
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Cash rose
Bank deposits 99.6k NOK → 127.2k NOK (+27.8% YoY). Calculated
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Payroll decreased
Salary cost 2.61m NOK → -63.5k NOK (211% → -126% of revenue). Calculated
What deteriorated
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Revenue fell
Operating income / revenue moved from 1.24m NOK to 50.5k NOK (-95.9% YoY). Calculated
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Current ratio dropped below 1×
Current ratio 1.11× → 0.52× — 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 7.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation