ABCDEF AS: årsregnskap 2006 vs 2005
Weaker earnings, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2006 with 2005 for ABCDEF AS. Net result -7 366 NOK → -1.35m NOK. Equity 1 426 NOK → 80.4k NOK.
On the constructive side: equity strengthened; owners injected capital. Pressures included: operating result weakened; net result weakened; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABCDEF AS.
At a glance
Scorecard
What improved
-
↑
Equity strengthened
Book equity 1 426 NOK → 80.4k NOK (equity ratio 98.8% → 1.6%). Calculated
-
↑
Owners injected capital
Paid-in equity rose 1 426 NOK → 1.00m NOK (+998.6k NOK). Reported fact
What deteriorated
-
↓
Operating result weakened
Operating result -7 438 NOK → -39.6k NOK. Calculated
-
↓
Net result weakened
Net result -7 366 NOK → -1.35m NOK. Calculated
-
↓
Current ratio dropped below 1×
Current ratio 6.31× → 0.20× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 1.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation