AHA+ AS: årsregnskap 2014 vs 2013
Slipped into loss, cash halved-plus
approved 2015-06-30; registry 2015-10-06; journal 2015 914540
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for AHA+ AS. Revenue 56.2k NOK → 56.2k NOK (0.0%). Net result +14.0k NOK → -24.4k NOK. Equity 34.0k NOK → 9 616 NOK.
On the constructive side: current ratio back above 1×. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for AHA+ AS.
At a glance
Scorecard
What improved
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↑
Current ratio back above 1×
Current ratio 0.15× → 2.96×. Calculated
What deteriorated
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↓
Operating result weakened
Operating result +19.4k NOK → -23.3k NOK (op. margin 34.5% → -41.5%). Calculated
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↓
Fell into a net loss
Net result flipped from 14.0k NOK profit to a loss of 24.4k NOK. Calculated
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↓
Equity eroded
Book equity 34.0k NOK → 9 616 NOK (equity ratio 11.7% → 2.0%). Calculated
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↓
Cash fell
Bank deposits 35.7k NOK → 12.3k NOK (-65.5% YoY). Calculated
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↓
Payroll up without matching revenue
Salary cost 2 775 NOK → 23.3k NOK (5% → 41% of revenue). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 2.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value 250.0k NOK → 50.0k NOK. Reported fact