A JONASSEN AS: årsregnskap 2000 vs 1999
Stronger earnings
Summary
What changed
Comparing Årsregnskap 2000 with 1999 for A JONASSEN AS. Revenue 566.1k NOK → 542.2k NOK (-4.2%). Net result +10.2k NOK → +102.2k NOK. Equity 14.1k NOK → 88.2k NOK.
On the constructive side: operating result improved; net result improved; equity strengthened. Pressures included: revenue fell; current ratio dropped below 1×; payroll up without matching revenue.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +20.9k NOK → +110.5k NOK (op. margin 3.7% → 20.4%). Calculated
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↑
Net result improved
Net result +10.2k NOK → +102.2k NOK (net margin 1.8% → 18.9%). Calculated
-
↑
Equity strengthened
Book equity 14.1k NOK → 88.2k NOK (equity ratio 9.9% → 32.9%). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 566.1k NOK to 542.2k NOK (-4.2% YoY). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.11× → 0.37× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
-
↓
Payroll up without matching revenue
Salary cost 1 133 NOK → 736.5k NOK (0% → 136% of revenue). Calculated
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↓
COGS moved
COGS / varekostnad 300.7k NOK → 475.5k NOK (+58.1% YoY). Calculated