ACRON AS: årsregnskap 2014 vs 2013
Shrank 100% on revenue, cash halved-plus
approved 2015-02-14; registry 2015-03-04; journal 2015 316436
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for ACRON AS. Revenue 1.58m NOK → 1 578 NOK (-99.9%). Equity 7.73m NOK → 8.11m NOK.
On the constructive side: equity strengthened; payroll decreased. Pressures included: revenue fell; cash fell; current ratio dropped below 1×.
Also worth watching: sharp cash drawdown; paid-in equity reduced; book investments changed. All figures are taken from the published annual accounts for ACRON AS.
At a glance
Scorecard
What improved
-
↑
Equity strengthened
Book equity 7.73m NOK → 8.11m NOK (equity ratio 60.5% → 83.2%). Calculated
-
↑
Payroll decreased
Salary cost 263.9k NOK → 242.7k NOK (17% → 15382% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 1.58m NOK to 1 578 NOK (-99.9% YoY). Calculated
-
↓
Cash fell
Bank deposits 1.42m NOK → 90.9k NOK (-93.6% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 2.25× → 0.65× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Sharp cash drawdown
Cash fell by more than 60% YoY (1.42m NOK → 90.9k NOK). Check whether funds moved to group receivables, investments, or operating burn. Interpretation
-
·
Paid-in equity reduced
Paid-in equity fell 100.0k NOK → 250 NOK — check capital reduction, conversion, or reclassification. Interpretation
-
·
Book investments changed
Investment / intangible book value 8.22m NOK → 8.88m NOK. Reported fact