ABILIA AS: årsregnskap 1994 vs 1993
Slipped into loss
Summary
What changed
Comparing Årsregnskap 1994 with 1993 for ABILIA AS. Net result +1.56m NOK → -504.8k NOK. Equity 560.0k NOK → -1.06m 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 ABILIA AS.
At a glance
Scorecard
What deteriorated
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↓
Operating result weakened
Operating result +848.1k NOK → -804.9k NOK. Calculated
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↓
Fell into a net loss
Net result flipped from 1.56m NOK profit to a loss of 504.8k NOK. Calculated
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↓
Equity eroded
Book equity 560.0k NOK → -1.06m NOK (equity ratio 12.6% → -23.4%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.30× → -1.51× — 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 -23.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation