ABILITY KOMPETANSE AS: årsregnskap 2001 vs 2000
Shrank 25% on revenue
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ABILITY KOMPETANSE AS. Revenue 371.3k NOK → 280.0k NOK (-24.6%). Equity -18.7k NOK → -21.1k NOK.
On the constructive side: operating result improved. Pressures included: revenue fell; equity eroded; payroll up without matching revenue.
Also worth watching: thin equity buffer; cogs fell. All figures are taken from the published annual accounts for ABILITY KOMPETANSE AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -3 040 NOK → -1 785 NOK (op. margin -0.8% → -0.6%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 371.3k NOK to 280.0k NOK (-24.6% YoY). Calculated
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↓
Equity eroded
Book equity -18.7k NOK → -21.1k NOK (equity ratio -6.4% → -10.3%). Calculated
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↓
Payroll up without matching revenue
Salary cost 46.1k NOK → 51.6k NOK (12% → 18% of revenue). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -10.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS fell
COGS / varekostnad 95.6k NOK → 83.0k NOK (-13.2% YoY). Calculated