ACUSTO AS: årsregnskap 1992 vs 1991
Slipped into loss
Summary
What changed
Comparing Årsregnskap 1992 with 1991 for ACUSTO AS. Net result +50.3k NOK → -36.8k NOK. Equity 100.8k NOK → 64.0k NOK.
Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ACUSTO AS.
At a glance
Scorecard
Operating result
+413.5k NOK
+256.1k NOK
-38.1%
Net result
+50.3k NOK
-36.8k NOK
-173.0%
Equity
100.8k NOK
64.0k NOK
-36.5%
Total assets
n/m
2.24m NOK
—
What deteriorated
-
↓
Operating result weakened
Operating result +413.5k NOK → +256.1k NOK. Calculated
-
↓
Fell into a net loss
Net result flipped from 50.3k NOK profit to a loss of 36.8k NOK. Calculated
-
↓
Equity eroded
Book equity 100.8k NOK → 64.0k NOK. Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.11× → 0.93× — 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 2.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation