3D INVEST AS: årsregnskap 2001 vs 2000
Stronger earnings
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for 3D INVEST AS. Revenue 24.91m NOK → 24.26m NOK (-2.6%). Net result +159.4k NOK → +517.3k NOK. Equity 2.11m NOK → 1.63m NOK.
On the constructive side: operating result improved; net result improved; payroll decreased. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: cogs fell; book investments changed. All figures are taken from the published annual accounts for 3D INVEST AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +536.3k NOK → +992.2k NOK (op. margin 2.2% → 4.1%). Calculated
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Net result improved
Net result +159.4k NOK → +517.3k NOK (net margin 0.6% → 2.1%). Calculated
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Payroll decreased
Salary cost 464.8k NOK → 388.1k NOK (2% → 2% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 24.91m NOK to 24.26m NOK (-2.6% YoY). Calculated
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↓
Equity eroded
Book equity 2.11m NOK → 1.63m NOK (equity ratio 23.1% → 19.6%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.11× → 0.98× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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COGS fell
COGS / varekostnad 23.63m NOK → 22.53m NOK (-4.7% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 760.2k NOK → 648.1k NOK. Reported fact