AKER CAPITAL SPV AS: årsregnskap 2002 vs 2001
Slipped into loss, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2002 with 2001 for AKER CAPITAL SPV AS. Net result +1 785 NOK → -12.86m NOK. Equity 3.21m NOK → -8.07m NOK.
On the constructive side: owners injected capital. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for AKER CAPITAL SPV AS.
At a glance
Scorecard
What improved
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↑
Owners injected capital
Paid-in equity rose 100.0k NOK → 686.2k NOK (+586.2k NOK). Reported fact
What deteriorated
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↓
Operating result weakened
Operating result -15.5k NOK → -15.7k NOK. Calculated
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↓
Fell into a net loss
Net result flipped from 1 785 NOK profit to a loss of 12.86m NOK. Calculated
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↓
Equity eroded
Book equity 3.21m NOK → -8.07m NOK (equity ratio 1252.7% → -2.9%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 13.06× → 0.05× — 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 -2.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value 2 NOK → 269.3k NOK. Reported fact