Org.nr 911 366 274 2001 → 2002 Year-over-year analysis

ABO AS: årsregnskap 2002 vs 2001

Grew 5% on revenue, stronger earnings

Summary

What changed

Comparing Årsregnskap 2002 with 2001 for ABO AS. Revenue 32.48m NOK → 34.13m NOK (+5.1%). Net result +353.3k NOK → +1.82m NOK.

On the constructive side: revenue rose; operating result improved; net result improved. Pressures included: current ratio dropped below 1×.

Also worth watching: cogs moved; book investments changed. All figures are taken from the published annual accounts for ABO AS.

At a glance

Revenue

32.48m NOK 34.13m NOK

+5.1%

Operating result

+1.75m NOK +2.38m NOK

+35.6%

Net result

+353.3k NOK +1.82m NOK

+414.0%

Equity

n/m 1.61m NOK

—

Total assets

5.87m NOK 19.54m NOK

+233.1%

↑
Revenue rose

Operating income / revenue moved from 32.48m NOK to 34.13m NOK (+5.1% YoY). Calculated
↑
Operating result improved

Operating result +1.75m NOK → +2.38m NOK (op. margin 5.4% → 7.0%). Calculated
↑
Net result improved

Net result +353.3k NOK → +1.82m NOK (net margin 1.1% → 5.3%). Calculated
↑
Payroll decreased

Salary cost 3.59m NOK → 2 002 NOK (11% → 0% of revenue). Calculated

↓
Current ratio dropped below 1×

Current ratio 1.02× → 0.99× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

·
COGS moved

COGS / varekostnad 24.71m NOK → 25.20m NOK (+2.0% YoY). Calculated
·
Book investments changed

Investment / intangible book value 928.3k NOK → 1 153 NOK. Reported fact