AIBEL HOLDING III AS: årsregnskap 2012 vs 2011
Returned to profit
approved 2013-04-10; registry 2013-05-22; journal 2013 402419
Summary
What changed
Comparing Årsregnskap 2012 with 2011 for AIBEL HOLDING III AS. Revenue 0 NOK → 0 NOK (0.0%). Net result -16.00m NOK → +116.00m NOK. Equity 2.15bn NOK → 2.24bn NOK.
On the constructive side: turned profitable; equity strengthened. Pressures included: cash fell; current ratio dropped below 1×; payroll up without matching revenue.
Also worth watching: paid-in equity reduced; book investments changed. All figures are taken from the published annual accounts for AIBEL HOLDING III AS.
At a glance
Scorecard
What improved
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↑
Turned profitable
Net result flipped from a loss of 16.00m NOK to a profit of 116.00m NOK. Calculated
-
↑
Equity strengthened
Book equity 2.15bn NOK → 2.24bn NOK (equity ratio 93.8% → 94.2%). Calculated
What deteriorated
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↓
Cash fell
Bank deposits 3.75m NOK → 3.58m NOK (-4.4% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 184.22× → 0.32× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 3.06bn NOK → 3.88bn NOK. Calculated
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↓
COGS moved
COGS / varekostnad 2.29bn NOK → 2.41bn NOK (+5.2% YoY). Calculated
Things to notice
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·
Paid-in equity reduced
Paid-in equity fell 1.79bn NOK → 87.05m NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Book investments changed
Investment / intangible book value 62.00m NOK → 2.34bn NOK. Reported fact