ACR elektro AS: årsregnskap 2002 vs 2001
Grew 29% on revenue
Summary
What changed
Comparing Årsregnskap 2002 with 2001 for ACR elektro AS. Revenue 11.51m NOK → 14.80m NOK (+28.6%). Equity 1.21m NOK → 650.9k NOK.
On the constructive side: revenue rose; operating result improved. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: payroll increased; cogs moved. All figures are taken from the published annual accounts for ACR elektro AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 11.51m NOK to 14.80m NOK (+28.6% YoY). Calculated
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↑
Operating result improved
Operating result +1.07m NOK → +2.59m NOK (op. margin 9.3% → 17.5%). Calculated
What deteriorated
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↓
Equity eroded
Book equity 1.21m NOK → 650.9k NOK (equity ratio 24.6% → 10.2%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.13× → 0.92× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 4.30m NOK → 4.87m NOK (37% → 33% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 4.02m NOK → 5.44m NOK (+35.2% YoY). Calculated