A.R. CONSULTING AS: årsregnskap 2000 vs 1999
Grew 100% on revenue, slipped into loss
Summary
What changed
Comparing Årsregnskap 2000 with 1999 for A.R. CONSULTING AS. Revenue 473.1k NOK → 945.0k NOK (+99.7%). Net result +61.7k NOK → -13.0k NOK. Equity 15.1k NOK → 2 133 NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for A.R. CONSULTING AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 473.1k NOK to 945.0k NOK (+99.7% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +34.9k NOK → +19.9k NOK (op. margin 7.4% → 2.1%). Calculated
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↓
Fell into a net loss
Net result flipped from 61.7k NOK profit to a loss of 13.0k NOK. Calculated
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↓
Equity eroded
Book equity 15.1k NOK → 2 133 NOK (equity ratio 10.0% → 0.6%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 0.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 113.3k NOK → 564.8k NOK (24% → 60% of revenue). Calculated