AIS UTVIKLING AS: årsregnskap 1992 vs 1991
Stronger earnings
Summary
What changed
Comparing Årsregnskap 1992 with 1991 for AIS UTVIKLING AS. Net result +6 750 NOK → +66.1k NOK. Equity 56.8k NOK → 9 332 NOK.
On the constructive side: operating result improved; net result improved. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for AIS UTVIKLING AS.
At a glance
Scorecard
What improved
-
↑
Operating result improved
Operating result +6 374 NOK → +66.3k NOK. Calculated
-
↑
Net result improved
Net result +6 750 NOK → +66.1k NOK. Calculated
What deteriorated
-
↓
Equity eroded
Book equity 56.8k NOK → 9 332 NOK (equity ratio 60.0% → 2.6%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.97× → 0.93× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 2.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation