ACUFRIEND AS: årsregnskap 2013 vs 2012
Grew 3150% on revenue
approved 2014-03-25; registry 2014-08-29; journal 2014 722814
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for ACUFRIEND AS. Revenue 3 427 NOK → 111.4k NOK (+3149.9%). Equity -4.25m NOK → -4.49m NOK.
On the constructive side: revenue rose; cash rose; payroll decreased. Pressures included: equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced; cogs moved. All figures are taken from the published annual accounts for ACUFRIEND AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 3 427 NOK to 111.4k NOK (+3149.9% YoY). Calculated
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↑
Cash rose
Bank deposits 6 698 NOK → 196.9k NOK (+2840.3% YoY). Calculated
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↑
Payroll decreased
Salary cost 79.3k NOK → -30.9k NOK (2313% → -28% of revenue). Calculated
What deteriorated
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↓
Equity eroded
Book equity -4.25m NOK → -4.49m NOK (equity ratio -443.2% → -565.3%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -565.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 701.0k NOK → 901 NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
COGS moved
COGS / varekostnad 38.0k NOK → 157.5k NOK (+314.4% YoY). Calculated