Org.nr 940 360 927 2008 → 2009 Year-over-year analysis

A.R. CONSULTING AS: årsregnskap 2009 vs 2008

Shrank 56% on revenue, slipped into loss

approved 2010-09-10; registry 2010-09-15; journal 2010 756517

Full company analysis · All year comparisons

What changed

Comparing Årsregnskap 2009 with 2008 for A.R. CONSULTING AS. Revenue 6.98m NOK → 3.09m NOK (-55.7%). Net result +1.83m NOK → -547.0k NOK. Equity 40.5k NOK → 1.19m NOK.

On the constructive side: equity strengthened. Pressures included: revenue fell; fell into a net loss; cash fell.

Also worth watching: cogs fell; book investments changed. All figures are taken from the published annual accounts for A.R. CONSULTING AS.

Scorecard

Revenue
6.98m NOK 3.09m NOK
-55.7%
Net result
+1.83m NOK -547.0k NOK
-129.8%
Equity
40.5k NOK 1.19m NOK
+2845.9%
Cash
400.4k NOK 209.7k NOK
-47.6%
Total assets
6.25m NOK 3.06m NOK
-51.0%

What improved

  • ↑

    Equity strengthened

    Book equity 40.5k NOK → 1.19m NOK (equity ratio 0.6% → 39.0%). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 6.98m NOK to 3.09m NOK (-55.7% YoY). Calculated

  • ↓

    Fell into a net loss

    Net result flipped from 1.83m NOK profit to a loss of 547.0k NOK. Calculated

  • ↓

    Cash fell

    Bank deposits 400.4k NOK → 209.7k NOK (-47.6% YoY). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 1.97× → 0.15× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

Things to notice

  • ·

    COGS fell

    COGS / varekostnad 292.2k NOK → 1 077 NOK (-99.6% YoY). Calculated

  • ·

    Book investments changed

    Investment / intangible book value 480.0k NOK → 80.0k NOK. Reported fact