ACELA HUND OG KATT AS: årsregnskap 2002 vs 2001
Shrank 7% on revenue, stronger earnings, fresh owner capital
Summary
What changed
Comparing Årsregnskap 2002 with 2001 for ACELA HUND OG KATT AS. Revenue 2.17m NOK → 2.02m NOK (-7.0%). Net result +86.2k NOK → +211.0k NOK. Equity 676.1k NOK → 147.1k NOK.
On the constructive side: operating result improved; net result improved; current ratio back above 1×. Pressures included: revenue fell; equity eroded; payroll up without matching revenue.
Also worth watching: cogs fell. All figures are taken from the published annual accounts for ACELA HUND OG KATT AS.
At a glance
Scorecard
What improved
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Operating result improved
Operating result +150.5k NOK → +350.5k NOK (op. margin 6.9% → 17.4%). Calculated
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↑
Net result improved
Net result +86.2k NOK → +211.0k NOK (net margin 4.0% → 10.5%). Calculated
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Current ratio back above 1×
Current ratio 0.59× → 1.95×. Calculated
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Owners injected capital
Paid-in equity rose 0 NOK → 50.0k NOK (+50.0k NOK). Reported fact
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.17m NOK to 2.02m NOK (-7.0% YoY). Calculated
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↓
Equity eroded
Book equity 676.1k NOK → 147.1k NOK (equity ratio 50.2% → 10.1%). Calculated
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↓
Payroll up without matching revenue
Salary cost 2 000 NOK → 93.1k NOK (0% → 5% of revenue). Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 1.38m NOK → 1.20m NOK (-12.7% YoY). Calculated