FirmaIQ
Org.nr 950 990 449 2002 → 2003 Year-over-year analysis

ABERIA OMSORG & ASSISTANSE AS: årsregnskap 2003 vs 2002

Slipped into loss

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2003 with 2002 for ABERIA OMSORG & ASSISTANSE AS. Revenue 20.28m NOK → 21.10m NOK (+4.1%). Net result +304.2k NOK → -1.52m NOK. Equity 3.08m NOK → 1.62m NOK.

On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.

Also worth watching: payroll increased. All figures are taken from the published annual accounts for ABERIA OMSORG & ASSISTANSE AS.

At a glance

Scorecard

Revenue
20.28m NOK 21.10m NOK
+4.1%
Operating result
+319.2k NOK -961.3k NOK
-401.1%
Net result
+304.2k NOK -1.52m NOK
-600.2%
Equity
3.08m NOK 1.62m NOK
-47.6%
Total assets
8.62m NOK 8.64m NOK
+0.3%

What improved

  • ↑

    Revenue rose

    Operating income / revenue moved from 20.28m NOK to 21.10m NOK (+4.1% YoY). Calculated

What deteriorated

  • ↓

    Operating result weakened

    Operating result +319.2k NOK → -961.3k NOK (op. margin 1.6% → -4.6%). Calculated

  • ↓

    Fell into a net loss

    Net result flipped from 304.2k NOK profit to a loss of 1.52m NOK. Calculated

  • ↓

    Equity eroded

    Book equity 3.08m NOK → 1.62m NOK (equity ratio 35.8% → 18.7%). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 1.25× → 0.95× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

Things to notice

  • ·

    Payroll increased

    Salary cost 12.04m NOK → 14.02m NOK (59% → 66% of revenue). Calculated