ACB AUTO-MEDIA AS: årsregnskap 2001 vs 2000
Stronger earnings
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ACB AUTO-MEDIA AS. Revenue 2.27m NOK → 2.17m NOK (-4.4%). Net result +41.0k NOK → +144.5k NOK.
On the constructive side: operating result improved; net result improved. Pressures included: revenue fell; current ratio dropped below 1×; payroll up without matching revenue.
Also worth watching: cogs fell; book investments changed. All figures are taken from the published annual accounts for ACB AUTO-MEDIA AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +42.9k NOK → +138.2k NOK (op. margin 1.9% → 6.4%). Calculated
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↑
Net result improved
Net result +41.0k NOK → +144.5k NOK (net margin 1.8% → 6.6%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.27m NOK to 2.17m NOK (-4.4% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.31× → 0.91× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 1 252 NOK → 1.38m NOK (0% → 63% of revenue). Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 453.7k NOK → 433.7k NOK (-4.4% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 5 NOK → 5 000 NOK. Reported fact