A3CERT SERTIFISERING AS: årsregnskap 2016 vs 2015
Cash halved-plus
approved 2017-05-30; registry 2017-06-17; journal 2017 465786
Summary
What changed
Comparing Årsregnskap 2016 with 2015 for A3CERT SERTIFISERING AS. Equity 21.5k NOK → -39.8k NOK.
Pressures included: operating result weakened; equity eroded; cash fell.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for A3CERT SERTIFISERING AS.
At a glance
Scorecard
What deteriorated
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↓
Operating result weakened
Operating result -8 558 NOK → -61.4k NOK. Calculated
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↓
Equity eroded
Book equity 21.5k NOK → -39.8k NOK (equity ratio 23.5% → -131.6%). Calculated
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↓
Cash fell
Bank deposits 91.5k NOK → 30.2k NOK (-67.0% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.31× → 0.43× — 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 -131.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation