ACC K7 AS: årsregnskap 2016 vs 2015
Returned to profit, fresh owner capital
approved 2017-03-09; registry 2017-04-22; journal 2017 283973
Summary
What changed
Comparing Årsregnskap 2016 with 2015 for ACC K7 AS. Net result -44.0k NOK → +659.0k NOK. Equity 986.0k NOK → 645.00m NOK.
On the constructive side: turned profitable; equity strengthened; cash rose. Pressures included: operating result weakened; current ratio dropped below 1×.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for ACC K7 AS.
At a glance
Scorecard
What improved
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↑
Turned profitable
Net result flipped from a loss of 44.0k NOK to a profit of 659.0k NOK. Calculated
-
↑
Equity strengthened
Book equity 986.0k NOK → 645.00m NOK (equity ratio 4.4% → 2.8%). Calculated
-
↑
Cash rose
Bank deposits 30.0k NOK → 217.00m NOK (+723233.3% YoY). Calculated
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↑
Owners injected capital
Paid-in equity rose 1 030 NOK → 1.03bn NOK (+1.03bn NOK). Reported fact
What deteriorated
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↓
Operating result weakened
Operating result -6 000 NOK → -10.0k NOK. Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.38× → 0.01× — 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 2.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value 22.6k NOK → 22.63bn NOK. Reported fact