ACFP AS: årsregnskap 2009 vs 2008
Slipped into loss, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2009 with 2008 for ACFP AS. Net result +20.3k NOK → -81.11m NOK. Equity -19.6k NOK → -100.70m NOK.
On the constructive side: operating result improved; owners injected capital. Pressures included: fell into a net loss; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ACFP AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -12.0k NOK → +14.37m NOK. Calculated
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↑
Owners injected capital
Paid-in equity rose 13.0k NOK → 182.0k NOK (+169.0k NOK). Reported fact
What deteriorated
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↓
Fell into a net loss
Net result flipped from 20.3k NOK profit to a loss of 81.11m NOK. Calculated
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↓
Equity eroded
Book equity -19.6k NOK → -100.70m NOK (equity ratio -2.2% → -12.3%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -12.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation