ACCOUNTOR VALDRES OG LAND AS: årsregnskap 2013 vs 2012
Mixed movements in the accounts
approved 2014-03-31; registry 2014-08-02; journal 2014 621571
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for ACCOUNTOR VALDRES OG LAND AS. Revenue 3.43m NOK → 3.58m NOK (+4.4%). Equity 997.3k NOK → 205.6k NOK.
On the constructive side: revenue rose; cash rose. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; payroll increased; cogs fell. All figures are taken from the published annual accounts for ACCOUNTOR VALDRES OG LAND AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 3.43m NOK to 3.58m NOK (+4.4% YoY). Calculated
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↑
Cash rose
Bank deposits 162.9k NOK → 547.7k NOK (+236.3% YoY). Calculated
What deteriorated
-
↓
Equity eroded
Book equity 997.3k NOK → 205.6k NOK (equity ratio 59.5% → 9.9%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.37× → 0.64× — 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 9.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Payroll increased
Salary cost 1.99m NOK → 2.18m NOK (58% → 61% of revenue). Calculated
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·
COGS fell
COGS / varekostnad 40.9k NOK → 14.5k NOK (-64.6% YoY). Calculated