3K KONSULT AS: årsregnskap 2007 vs 2006
Stronger earnings
Summary
What changed
Comparing Årsregnskap 2007 with 2006 for 3K KONSULT AS. Revenue 955.1k NOK → 978.4k NOK (+2.4%). Net result +348.0k NOK → +653.2k NOK. Equity 668.5k NOK → 1 021 NOK.
On the constructive side: revenue rose; net result improved. Pressures included: operating result weakened; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for 3K KONSULT AS.
At a glance
Scorecard
What improved
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Revenue rose
Operating income / revenue moved from 955.1k NOK to 978.4k NOK (+2.4% YoY). Calculated
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↑
Net result improved
Net result +348.0k NOK → +653.2k NOK (net margin 36.4% → 66.8%). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +482.5k NOK → +454.8k NOK (op. margin 50.5% → 46.5%). Calculated
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↓
Equity eroded
Book equity 668.5k NOK → 1 021 NOK (equity ratio 10771.8% → 0.1%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 2.84× → 0.95× — 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 0.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 443.9k NOK → 457.8k NOK (46% → 47% of revenue). Calculated