ABERDEEN PROPERTY NORINVEST DELTA AS: årsregnskap 2018 vs 2017
Fresh owner capital
approved 2019-03-28; registry 2019-08-06; journal 2019 869354
Summary
What changed
Comparing Årsregnskap 2018 with 2017 for ABERDEEN PROPERTY NORINVEST DELTA AS. Equity 3.91m NOK → 2.69m NOK.
On the constructive side: owners injected capital. 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 ABERDEEN PROPERTY NORINVEST DELTA AS.
At a glance
Scorecard
What improved
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↑
Owners injected capital
Paid-in equity rose 14.21m NOK → 19.21m NOK (+5.00m NOK). Reported fact
What deteriorated
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↓
Equity eroded
Book equity 3.91m NOK → 2.69m NOK (equity ratio 7.7% → 5.5%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.04× → 0.84× — 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 5.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value 43.61m NOK → 6 NOK. Reported fact