AKADEMIET VGS BRAGERNES DRAMMEN AS: årsregnskap 2012 vs 2011
Slipped into loss
approved 2013-05-29; registry 2013-06-10; journal 2013 445127
Summary
What changed
Comparing Årsregnskap 2012 with 2011 for AKADEMIET VGS BRAGERNES DRAMMEN AS. Revenue 0 NOK → 0 NOK (0.0%). Net result +28 NOK → -421.6k NOK. Equity 100.0k NOK → -321.6k NOK.
Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for AKADEMIET VGS BRAGERNES DRAMMEN AS.
At a glance
Scorecard
What deteriorated
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↓
Operating result weakened
Operating result -966 NOK → -419.7k NOK. Calculated
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↓
Fell into a net loss
Net result flipped from 28 NOK profit to a loss of 421.6k NOK. Calculated
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↓
Equity eroded
Book equity 100.0k NOK → -321.6k NOK (equity ratio 92.5% → -302.8%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 13.08× → 0.25× — 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 -302.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation