ADKOMST AS: årsregnskap 2013 vs 2012
Weaker earnings
approved 2014-05-09; registry 2014-06-07; journal 2014 443630
Summary
What changed
Comparing Årsregnskap 2013 with 2012 for ADKOMST AS. Net result -7 283 NOK → -157.4k NOK. Equity 14.7k NOK → -142.7k NOK.
On the constructive side: cash rose. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer; payroll increased; cogs moved. All figures are taken from the published annual accounts for ADKOMST AS.
At a glance
Scorecard
What improved
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↑
Cash rose
Bank deposits 2 185 NOK → 3 457 NOK (+58.2% YoY). Calculated
What deteriorated
-
↓
Operating result weakened
Operating result -7 285 NOK → -157.4k NOK. Calculated
-
↓
Net result weakened
Net result -7 283 NOK → -157.4k NOK. Calculated
-
↓
Equity eroded
Book equity 14.7k NOK → -142.7k NOK (equity ratio 34.7% → -298.7%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.53× → 0.25× — 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 -298.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Payroll increased
Salary cost 2 NOK → 105.2k NOK. Calculated
-
·
COGS moved
COGS / varekostnad 3 750 NOK → 101.8k NOK (+2614.8% YoY). Calculated