FirmaIQ
Org.nr 991 742 476 2012 → 2013 Year-over-year analysis

ACINA AS: årsregnskap 2013 vs 2012

Stronger earnings

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2013 with 2012 for ACINA AS. Revenue 8.64m NOK → 8.54m NOK (-1.2%). Net result -19.06m NOK → -3.18m NOK. Equity 10.67m NOK → 7.49m NOK.

On the constructive side: operating result improved; net result improved. Pressures included: revenue fell; equity eroded.

Also worth watching: thin equity buffer; paid-in equity reduced. All figures are taken from the published annual accounts for ACINA AS.

At a glance

Scorecard

Revenue
8.64m NOK 8.54m NOK
-1.2%
Operating result
-20.42m NOK +1.83m NOK
+108.9%
Net result
-19.06m NOK -3.18m NOK
+83.3%
Equity
10.67m NOK 7.49m NOK
-29.8%
Total assets
160.24m NOK 159.40m NOK
-0.5%

What improved

  • ↑

    Operating result improved

    Operating result -20.42m NOK → +1.83m NOK (op. margin -236.3% → 21.4%). Calculated

  • ↑

    Net result improved

    Net result -19.06m NOK → -3.18m NOK (net margin -220.6% → -37.3%). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 8.64m NOK to 8.54m NOK (-1.2% YoY). Calculated

  • ↓

    Equity eroded

    Book equity 10.67m NOK → 7.49m NOK (equity ratio 6.7% → 4.7%). Calculated

Things to notice

  • ·

    Thin equity buffer

    Equity ratio is 4.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation

  • ·

    Paid-in equity reduced

    Paid-in equity fell 10.67m NOK → 9.51m NOK — check capital reduction, conversion, or reclassification. Interpretation