AKER BYGG AS: årsregnskap 2011 vs 2010
Shrank 119% on revenue
approved 2012-07-25; registry 2012-09-01; journal 2012 683674
Summary
What changed
Comparing Årsregnskap 2011 with 2010 for AKER BYGG AS. Revenue 3.10m NOK → -603.8k NOK (-119.5%). Equity -4.36m NOK → -5.94m NOK.
On the constructive side: payroll decreased. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; cogs fell; book investments changed. All figures are taken from the published annual accounts for AKER BYGG AS.
At a glance
Scorecard
What improved
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↑
Payroll decreased
Salary cost 1.94m NOK → -37.1k NOK. Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 3.10m NOK to -603.8k NOK (-119.5% YoY). Calculated
-
↓
Equity eroded
Book equity -4.36m NOK → -5.94m NOK (equity ratio -160.6% → -267.4%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.28× → 0.80× — 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 -267.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
COGS fell
COGS / varekostnad 2.71m NOK → 307.5k NOK (-88.7% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 16.7k NOK → 0 NOK. Reported fact