ABSTRAKT FORLAG AS: årsregnskap 2001 vs 2000
Shrank 58% on revenue, stronger earnings, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ABSTRAKT FORLAG AS. Revenue 935.1k NOK → 393.8k NOK (-57.9%). Net result 0 NOK → +1.96m NOK. Equity 671.1k NOK → 2 030 NOK.
On the constructive side: net result improved; cash rose; owners injected capital. 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 ABSTRAKT FORLAG AS.
At a glance
Scorecard
What improved
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Net result improved
Net result 0 NOK → +1.96m NOK (net margin 0.0% → 497.6%). Calculated
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Cash rose
Bank deposits 44.3k NOK → 56.8k NOK (+28.4% YoY). Calculated
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Owners injected capital
Paid-in equity rose 50.0k NOK → 76.9k NOK (+26.9k NOK). Reported fact
What deteriorated
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Revenue fell
Operating income / revenue moved from 935.1k NOK to 393.8k NOK (-57.9% YoY). Calculated
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Operating result weakened
Operating result +361.14m NOK → +1.79m NOK (op. margin 38622.8% → 455.2%). Calculated
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Equity eroded
Book equity 671.1k NOK → 2 030 NOK (equity ratio 82.3% → 0.3%). Calculated
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COGS moved
COGS / varekostnad 12.2k NOK → 244.0k NOK (+1899.3% YoY). Calculated
Things to notice
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Thin equity buffer
Equity ratio is 0.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation