ACAPULKA AS: årsregnskap 2013 vs 2012
Shrank 12% on revenue
approved 2014-06-30; registry 2014-07-05; journal 2014 543160
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for ACAPULKA AS. Revenue 1.44m NOK → 1.27m NOK (-12.0%). Equity -632 NOK → -307.2k NOK.
On the constructive side: current ratio back above 1×; payroll decreased. Pressures included: revenue fell; equity eroded; cogs moved.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ACAPULKA AS.
At a glance
Scorecard
What improved
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↑
Current ratio back above 1×
Current ratio 0.00× → 1.97×. Calculated
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↑
Payroll decreased
Salary cost 328.9k NOK → 267.9k NOK (23% → 21% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 1.44m NOK to 1.27m NOK (-12.0% YoY). Calculated
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↓
Equity eroded
Book equity -632 NOK → -307.2k NOK (equity ratio -0.0% → -24.1%). Calculated
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↓
COGS moved
COGS / varekostnad 583.7k NOK → 832.9k NOK (+42.7% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -24.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation