ATLANTIC SAPPHIRE ASA: årsregnskap 2011 vs 2010
Mixed movements in the accounts
approved 2012-06-15; registry 2012-08-29; journal 2012 663951
Summary
What changed
Comparing Årsregnskap 2011 with 2010 for ATLANTIC SAPPHIRE ASA. Revenue 6 644 NOK → 6 644 NOK (0.0%). Equity 3 100 NOK → -137.0k NOK.
Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for ATLANTIC SAPPHIRE ASA.
At a glance
Scorecard
What deteriorated
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↓
Equity eroded
Book equity 3 100 NOK → -137.0k NOK (equity ratio 198.7% → -2.0%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 120.44× → 0.00× — 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 -2.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Book investments changed
Investment / intangible book value 788 NOK → 4 384 NOK. Reported fact