ACROSS FOREST AS: årsregnskap 2011 vs 2010
Mixed movements in the accounts
approved 2012-07-30; registry 2012-09-01; journal 2012 681528
Summary
What changed
Comparing Årsregnskap 2011 with 2010 for ACROSS FOREST AS. Revenue 0 NOK → 9 446 NOK. Equity 303.7k NOK → 46.5k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; paid-in equity reduced; book investments changed. All figures are taken from the published annual accounts for ACROSS FOREST AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 0 NOK to 9 446 NOK. Calculated
What deteriorated
-
↓
Operating result weakened
Operating result -1 875 NOK → -258.1k NOK. Calculated
-
↓
Equity eroded
Book equity 303.7k NOK → 46.5k NOK (equity ratio 99.4% → 8.5%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 162.98× → 0.33× — 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 8.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Paid-in equity reduced
Paid-in equity fell 303.7k NOK → 46.5k NOK — check capital reduction, conversion, or reclassification. Interpretation
-
·
Book investments changed
Investment / intangible book value 705 NOK → 2 381 NOK. Reported fact