AC VARMEPUMPER AS: årsregnskap 2013 vs 2012
Grew 11% on revenue, slipped into loss
approved 2014-08-28; registry 2014-09-13; journal 2014 832608
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for AC VARMEPUMPER AS. Revenue 5.08m NOK → 5.65m NOK (+11.2%). Net result +9 335 NOK → -65.5k NOK. Equity 263.3k NOK → 197.8k NOK.
On the constructive side: revenue rose; cash rose. Pressures included: fell into a net loss; equity eroded; current ratio dropped below 1×.
Also worth watching: payroll increased; cogs moved. All figures are taken from the published annual accounts for AC VARMEPUMPER AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 5.08m NOK to 5.65m NOK (+11.2% YoY). Calculated
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↑
Cash rose
Bank deposits 445.7k NOK → 658.8k NOK (+47.8% YoY). Calculated
What deteriorated
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↓
Fell into a net loss
Net result flipped from 9 335 NOK profit to a loss of 65.5k NOK. Calculated
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↓
Equity eroded
Book equity 263.3k NOK → 197.8k NOK (equity ratio 29.8% → 72.6%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.34× → 0.02× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 1.85m NOK → 2.15m NOK (36% → 38% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 2.60m NOK → 3.06m NOK (+17.4% YoY). Calculated