ABILITY KOMPETANSE AS: årsregnskap 2000 vs 1999
Mixed movements in the accounts
Summary
What changed
Comparing Årsregnskap 2000 with 1999 for ABILITY KOMPETANSE AS. Revenue 373.6k NOK → 371.3k NOK (-0.6%). Equity -15.3k NOK → -18.7k NOK.
Pressures included: revenue fell; operating result weakened; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABILITY KOMPETANSE AS.
At a glance
Scorecard
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 373.6k NOK to 371.3k NOK (-0.6% YoY). Calculated
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↓
Operating result weakened
Operating result +1 997 NOK → -3 040 NOK (op. margin 0.5% → -0.8%). Calculated
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↓
Equity eroded
Book equity -15.3k NOK → -18.7k NOK (equity ratio -4.2% → -6.4%). Calculated
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↓
Payroll up without matching revenue
Salary cost 1 999 NOK → 46.1k NOK (1% → 12% of revenue). Calculated
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↓
COGS moved
COGS / varekostnad 88.6k NOK → 95.6k NOK (+7.9% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -6.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation