ABC AUTORISERTE KJØRESKOLE AS: årsregnskap 2000 vs 1999
Shrank 10% on revenue, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2000 with 1999 for ABC AUTORISERTE KJØRESKOLE AS. Revenue 1.41m NOK → 1.27m NOK (-9.9%). Equity -166.8k NOK → 6 658 NOK.
On the constructive side: operating result improved; equity strengthened; current ratio back above 1×. Pressures included: revenue fell; cogs moved.
Net constructive year on the published lines.
At a glance
Scorecard
What improved
-
↑
Operating result improved
Operating result -84.0k NOK → +108.5k NOK (op. margin -6.0% → 8.5%). Calculated
-
↑
Equity strengthened
Book equity -166.8k NOK → 6 658 NOK (equity ratio -366.3% → 4.7%). Calculated
-
↑
Current ratio back above 1×
Current ratio 0.29× → 1.16×. Calculated
-
↑
Owners injected capital
Paid-in equity rose 50.0k NOK → 100.0k NOK (+50.0k NOK). Reported fact
-
↑
Payroll decreased
Salary cost 815.7k NOK → 619.2k NOK (58% → 49% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 1.41m NOK to 1.27m NOK (-9.9% YoY). Calculated
-
↓
COGS moved
COGS / varekostnad 48.8k NOK → 75.6k NOK (+54.9% YoY). Calculated