AB OSEN AS: årsregnskap 2008 vs 2007
Mixed movements in the accounts
approved 2009-10-10; registry 2009-10-17
Summary
What changed
Comparing Årsregnskap 2008 with 2007 for AB OSEN AS. Revenue 0 NOK → 327 NOK. Equity 182.5k NOK → -393.4k NOK.
On the constructive side: revenue rose. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for AB OSEN AS.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 0 NOK to 327 NOK. Calculated
What deteriorated
-
↓
Equity eroded
Book equity 182.5k NOK → -393.4k NOK (equity ratio 44.7% → -539.1%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 15.85× → -0.01× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is -539.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Book investments changed
Investment / intangible book value 201.0k NOK → 4 201 NOK. Reported fact