ABIF TOMTEFESTE I AS: årsregnskap 2009 vs 2008
Slipped into loss
Summary
What changed
Comparing Årsregnskap 2009 with 2008 for ABIF TOMTEFESTE I AS. Net result 0 NOK → -20.1k NOK. Equity 979.3k NOK → 874.3k NOK.
Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABIF TOMTEFESTE I AS.
At a glance
Scorecard
What deteriorated
-
↓
Operating result weakened
Operating result +35.8k NOK → -54.4k NOK. Calculated
-
↓
Fell into a net loss
Net result flipped from 0 NOK profit to a loss of 20.1k NOK. Calculated
-
↓
Equity eroded
Book equity 979.3k NOK → 874.3k NOK (equity ratio 98.2% → 7.5%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 6.26× → 0.87× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 7.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation