ABK VILLMARKSHYTTA AS: årsregnskap 2000 vs 1999
Slipped into loss
Summary
What changed
Comparing Årsregnskap 2000 with 1999 for ABK VILLMARKSHYTTA AS. Revenue 493.4k NOK → 496.2k NOK (+0.6%). Net result +13.0k NOK → -121.5k NOK. Equity 113.8k NOK → -7 794 NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased; cogs moved. All figures are taken from the published annual accounts for ABK VILLMARKSHYTTA AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 493.4k NOK to 496.2k NOK (+0.6% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +14.7k NOK → -77.4k NOK (op. margin 3.0% → -15.6%). Calculated
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↓
Fell into a net loss
Net result flipped from 13.0k NOK profit to a loss of 121.5k NOK. Calculated
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↓
Equity eroded
Book equity 113.8k NOK → -7 794 NOK (equity ratio 72.4% → -3.8%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.89× → 0.86× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -3.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 9 165 NOK → 14.9k NOK (2% → 3% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 154.0k NOK → 342.9k NOK (+122.6% YoY). Calculated