Org.nr 984 370 377 2011 → 2012 Year-over-year analysis

ACAPULKA AS: årsregnskap 2012 vs 2011

Shrank 18% on revenue

approved 2013-06-28; registry 2013-07-08; journal 2013 536130

Summary

What changed

Comparing Årsregnskap 2012 with 2011 for ACAPULKA AS. Revenue 1.75m NOK → 1.44m NOK (-18.0%). Equity 41.2k NOK → -632 NOK.

Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.

Also worth watching: thin equity buffer; cogs fell. All figures are taken from the published annual accounts for ACAPULKA AS.

At a glance

Revenue

1.75m NOK 1.44m NOK

-18.0%

Equity

41.2k NOK -632 NOK

-101.5%

Cash

0 NOK 0 NOK

0.0%

Total assets

1.54m NOK 1.43m NOK

-7.2%

↓
Revenue fell

Operating income / revenue moved from 1.75m NOK to 1.44m NOK (-18.0% YoY). Calculated
↓
Equity eroded

Book equity 41.2k NOK → -632 NOK (equity ratio 2.7% → -0.0%). Calculated
↓
Current ratio dropped below 1×

Current ratio 2.15× → 0.00× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
↓
Payroll up without matching revenue

Salary cost 275.3k NOK → 328.9k NOK (16% → 23% of revenue). Calculated

·
Thin equity buffer

Equity ratio is -0.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
·
COGS fell

COGS / varekostnad 609.8k NOK → 583.7k NOK (-4.3% YoY). Calculated