AC BYGG AS: årsregnskap 2013 vs 2012
Grew 39% on revenue
approved 2014-05-31; registry 2014-06-12; journal 2014 453885
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for AC BYGG AS. Revenue 258.3k NOK → 360.2k NOK (+39.4%). Equity 39.4k NOK → -3 281 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 fell. All figures are taken from the published annual accounts for AC BYGG AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 258.3k NOK to 360.2k NOK (+39.4% YoY). Calculated
What deteriorated
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↓
Equity eroded
Book equity 39.4k NOK → -3 281 NOK (equity ratio 78.3% → -14.7%). Calculated
-
↓
Cash fell
Bank deposits 25.7k NOK → 13.3k NOK (-48.3% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 3.69× → 0.68× — 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 -14.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS fell
COGS / varekostnad 187.0k NOK → 155.9k NOK (-16.6% YoY). Calculated