AHA-KVALITET AS: årsregnskap 2014 vs 2013
Grew 131% on revenue, slipped into loss, cash halved-plus
approved 2015-05-19; registry 2015-07-16; journal 2015 603537
Summary
What changed
Comparing Årsregnskap 2014 with 2013 for AHA-KVALITET AS. Revenue 229.5k NOK → 529.6k NOK (+130.8%). Net result +12.7k NOK → -42.2k NOK. Equity 31.6k NOK → -10.6k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for AHA-KVALITET AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 229.5k NOK to 529.6k NOK (+130.8% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +17.7k NOK → -42.8k NOK (op. margin 7.7% → -8.1%). Calculated
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↓
Fell into a net loss
Net result flipped from 12.7k NOK profit to a loss of 42.2k NOK. Calculated
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↓
Equity eroded
Book equity 31.6k NOK → -10.6k NOK (equity ratio 12.1% → -5.7%). Calculated
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↓
Cash fell
Bank deposits 213.2k NOK → 44.4k NOK (-79.2% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.14× → 0.95× — 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 -5.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 1 157 NOK → 347.0k NOK (1% → 66% of revenue). Calculated