ACSENTERET AS: årsregnskap 2015 vs 2014
Cash halved-plus, fresh owner capital
approved 2016-06-03; registry 2016-07-19; journal 2016 697622
Summary
What changed
Comparing Årsregnskap 2015 with 2014 for ACSENTERET AS. Revenue 124.38m NOK → 130.18m NOK (+4.7%). Equity 7.73m NOK → 7.74m NOK.
On the constructive side: revenue rose; equity strengthened; owners injected capital. Pressures included: cash fell; current ratio dropped below 1×.
Also worth watching: sharp cash drawdown; payroll increased; cogs moved. All figures are taken from the published annual accounts for ACSENTERET AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 124.38m NOK to 130.18m NOK (+4.7% YoY). Calculated
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↑
Equity strengthened
Book equity 7.73m NOK → 7.74m NOK (equity ratio 15.4% → 16.2%). Calculated
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↑
Owners injected capital
Paid-in equity rose 100 NOK → 1.00m NOK (+999.9k NOK). Reported fact
What deteriorated
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↓
Cash fell
Bank deposits 7.14m NOK → 502.9k NOK (-93.0% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.09× → 1.00× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Sharp cash drawdown
Cash fell by more than 60% YoY (7.14m NOK → 502.9k NOK). Check whether funds moved to group receivables, investments, or operating burn. Interpretation
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·
Payroll increased
Salary cost 15.29m NOK → 17.27m NOK (12% → 13% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 86.73m NOK → 90.51m NOK (+4.4% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 2 350 NOK → 6.62m NOK. Reported fact