A TYSSEBOTN AS: årsregnskap 2001 vs 2000
Shrank 72% on revenue, returned to profit, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for A TYSSEBOTN AS. Revenue 1.62m NOK → 453.2k NOK (-72.1%). Net result -19.6k NOK → +395.6k NOK. Equity 170.2k NOK → 2 425 NOK.
On the constructive side: operating result improved; turned profitable; owners injected capital. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for A TYSSEBOTN AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +25.2k NOK → +566.6k NOK (op. margin 1.6% → 125.0%). Calculated
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↑
Turned profitable
Net result flipped from a loss of 19.6k NOK to a profit of 395.6k NOK. Calculated
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Owners injected capital
Paid-in equity rose 50.0k NOK → 100.0k NOK (+50.0k NOK). Reported fact
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Payroll decreased
Salary cost 424.1k NOK → 40.0k NOK (26% → 9% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 1.62m NOK to 453.2k NOK (-72.1% YoY). Calculated
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↓
Equity eroded
Book equity 170.2k NOK → 2 425 NOK (equity ratio 87.2% → 0.3%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.22× → 0.31× — 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 0.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation