ABC FORUM AS: årsregnskap 2001 vs 2000
Grew 80% on revenue, slipped into loss
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ABC FORUM AS. Revenue 327.5k NOK → 588.7k NOK (+79.8%). Net result +466.1k NOK → -661.8k NOK. Equity 717.6k NOK → 55.8k NOK.
On the constructive side: revenue rose; operating result improved. Pressures included: fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for ABC FORUM AS.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 327.5k NOK to 588.7k NOK (+79.8% YoY). Calculated
-
↑
Operating result improved
Operating result +285.9k NOK → +536.6k NOK (op. margin 87.3% → 91.1%). Calculated
What deteriorated
-
↓
Fell into a net loss
Net result flipped from 466.1k NOK profit to a loss of 661.8k NOK. Calculated
-
↓
Equity eroded
Book equity 717.6k NOK → 55.8k NOK (equity ratio 47.5% → 7.3%). Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 7.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Book investments changed
Investment / intangible book value 175.0k NOK → 160.0k NOK. Reported fact