ACCION AS: årsregnskap 1992 vs 1991
Mixed movements in the accounts
Summary
What changed
Comparing Årsregnskap 1992 with 1991 for ACCION AS. Equity 48.4k NOK → 72.8k NOK.
On the constructive side: equity strengthened. Pressures included: current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ACCION AS.
At a glance
Scorecard
Revenue
n/m
79.4k NOK
—
Operating result
n/m
+46.7k NOK
—
Equity
48.4k NOK
72.8k NOK
+50.4%
Total assets
n/m
1.02m NOK
—
What improved
-
↑
Equity strengthened
Book equity 48.4k NOK → 72.8k NOK. Calculated
What deteriorated
-
↓
Current ratio dropped below 1×
Current ratio 37.29× → 0.12× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 7.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation