ABACUS REGNSKAPSKONTOR AS: årsregnskap 2002 vs 2001
Fresh owner capital
Summary
What changed
Comparing Årsregnskap 2002 with 2001 for ABACUS REGNSKAPSKONTOR AS. Revenue 1.12m NOK → 1.16m NOK (+2.8%). Equity 96.5k NOK → 79.9k NOK.
On the constructive side: revenue rose; operating result improved; owners injected capital. Pressures included: equity eroded; current ratio dropped below 1×.
Net constructive year on the published lines.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 1.12m NOK to 1.16m NOK (+2.8% YoY). Calculated
-
↑
Operating result improved
Operating result +462.0k NOK → +463.6k NOK (op. margin 41.1% → 40.1%). Calculated
-
↑
Owners injected capital
Paid-in equity rose 30.0k NOK → 50.0k NOK (+20.0k NOK). Reported fact
-
↑
Payroll decreased
Salary cost 5320.19bn NOK → 2 NOK (472962649% → 0% of revenue). Calculated
What deteriorated
-
↓
Equity eroded
Book equity 96.5k NOK → 79.9k NOK (equity ratio 10.1% → 10.0%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.08× → 0.99× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated