ABCGRAFISK AS: årsregnskap 2014 vs 2013
Cash halved-plus
approved 2015-06-30; registry 2015-10-06; journal 2015 912470
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for ABCGRAFISK AS. Revenue 3.21m NOK → 3.29m NOK (+2.5%). Equity -117.6k NOK → -453.9k NOK.
On the constructive side: revenue rose. Pressures included: equity eroded; cash fell; current ratio dropped below 1×.
Also worth watching: thin equity buffer; cogs moved; book investments changed. All figures are taken from the published annual accounts for ABCGRAFISK AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 3.21m NOK to 3.29m NOK (+2.5% YoY). Calculated
What deteriorated
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↓
Equity eroded
Book equity -117.6k NOK → -453.9k NOK (equity ratio -11.6% → -31.3%). Calculated
-
↓
Cash fell
Bank deposits 227.0k NOK → 7 512 NOK (-96.7% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 6.85× → 0.11× — 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 -31.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS moved
COGS / varekostnad 659.2k NOK → 1.04m NOK (+58.4% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 223 NOK → 24.2k NOK. Reported fact