ABACTUS AS: årsregnskap 2001 vs 2000
Slipped into loss, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ABACTUS AS. Revenue 0 NOK → 0 NOK (0.0%). Net result +94.5k NOK → -1.55m NOK. Equity 231.2k NOK → -1.32m NOK.
On the constructive side: current ratio back above 1×; owners injected capital. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABACTUS AS.
At a glance
Scorecard
What improved
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↑
Current ratio back above 1×
Current ratio -0.82× → 15.33×. Calculated
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↑
Owners injected capital
Paid-in equity rose -200.0k NOK → 400 NOK (+200.4k NOK). Reported fact
What deteriorated
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↓
Operating result weakened
Operating result +21.2k NOK → -163.0k NOK. Calculated
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↓
Fell into a net loss
Net result flipped from 94.5k NOK profit to a loss of 1.55m NOK. Calculated
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↓
Equity eroded
Book equity 231.2k NOK → -1.32m NOK (equity ratio 95.0% → -1825.1%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -1825.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation