AGIA INVEST AS: årsregnskap 2012 vs 2011
Stronger earnings
approved 2013-08-23; registry 2013-09-10; journal 2013 780698
Summary
What changed
Comparing Årsregnskap 2012 with 2011 for AGIA INVEST AS. Net result -698.7k NOK → -232.5k NOK. Equity 278.8k NOK → -53.1k NOK.
On the constructive side: net result improved; cash rose. Pressures included: 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 AGIA INVEST AS.
At a glance
Scorecard
What improved
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↑
Net result improved
Net result -698.7k NOK → -232.5k NOK. Calculated
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↑
Cash rose
Bank deposits 495 NOK → 3 070 NOK (+520.2% YoY). Calculated
What deteriorated
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↓
Equity eroded
Book equity 278.8k NOK → -53.1k NOK (equity ratio 14.4% → -2.3%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.29× → 0.08× — 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 -2.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 278.8k NOK → 100.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Book investments changed
Investment / intangible book value 1.94m NOK → 2.34m NOK. Reported fact