ACTIUM AS: årsregnskap 2001 vs 2000
Grew 21% on revenue, slipped into loss
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ACTIUM AS. Revenue 426.3k NOK → 515.0k NOK (+20.8%). Net result +12.9k NOK → -59.4k NOK. Equity 71.9k NOK → 12.4k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for ACTIUM AS.
At a glance
Scorecard
What improved
-
↑
Revenue rose
Operating income / revenue moved from 426.3k NOK to 515.0k NOK (+20.8% YoY). Calculated
What deteriorated
-
↓
Operating result weakened
Operating result +31.7k NOK → -78.4k NOK (op. margin 7.4% → -15.2%). Calculated
-
↓
Fell into a net loss
Net result flipped from 12.9k NOK profit to a loss of 59.4k NOK. Calculated
-
↓
Equity eroded
Book equity 71.9k NOK → 12.4k NOK (equity ratio 40.6% → 9.6%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.50× → 0.98× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
-
·
Thin equity buffer
Equity ratio is 9.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
-
·
Payroll increased
Salary cost 154.8k NOK → 343.3k NOK (36% → 67% of revenue). Calculated