ACL HOLDING AS: årsregnskap 2006 vs 2005
Stronger earnings, cash halved-plus
Summary
What changed
Comparing Årsregnskap 2006 with 2005 for ACL HOLDING AS. Net result +2 726 NOK → +4.40m NOK. Equity 103.0k NOK → 483.8k NOK.
On the constructive side: net result improved; equity strengthened. Pressures included: operating result weakened; cash fell; current ratio dropped below 1×.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ACL HOLDING AS.
At a glance
Scorecard
What improved
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↑
Net result improved
Net result +2 726 NOK → +4.40m NOK. Calculated
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↑
Equity strengthened
Book equity 103.0k NOK → 483.8k NOK (equity ratio 3.3% → 5.6%). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +8 NOK → -44.8k NOK. Calculated
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↓
Cash fell
Bank deposits 110.2k NOK → 28.6k NOK (-74.1% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 147.14× → 0.06× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 2 710 NOK → 5 343 NOK. Reported fact