ABARIS CONSULTING AS: årsregnskap 2001 vs 2000
Shrank 41% on revenue
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ABARIS CONSULTING AS. Revenue 738.2k NOK → 435.1k NOK (-41.1%). Equity 143.2k NOK → 131.8k NOK.
On the constructive side: operating result improved. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ABARIS CONSULTING AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +32.1k NOK → +748.9k NOK (op. margin 4.4% → 172.1%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 738.2k NOK to 435.1k NOK (-41.1% YoY). Calculated
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↓
Equity eroded
Book equity 143.2k NOK → 131.8k NOK (equity ratio 43.5% → 10.1%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.99× → 0.78× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 479.7k NOK → 1.20m NOK (65% → 276% of revenue). Calculated
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↓
COGS moved
COGS / varekostnad 0 NOK → 33.9k NOK (None YoY). Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 0 NOK → 21.2k NOK. Reported fact