ACTIVE PARTNER AS: årsregnskap 2001 vs 2000
Grew 10% on revenue
Summary
What changed
Comparing Årsregnskap 2001 with 2000 for ACTIVE PARTNER AS. Revenue 920.4k NOK → 1.01m NOK (+10.2%). Equity 484.3k NOK → 196.4k NOK.
On the constructive side: revenue rose; payroll decreased. Pressures included: operating result weakened; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer; cogs fell. All figures are taken from the published annual accounts for ACTIVE PARTNER AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 920.4k NOK to 1.01m NOK (+10.2% YoY). Calculated
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↑
Payroll decreased
Salary cost 1.31m NOK → 306.3k NOK (143% → 30% of revenue). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +307.5k NOK → +132.9k NOK (op. margin 33.4% → 13.1%). Calculated
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↓
Equity eroded
Book equity 484.3k NOK → 196.4k NOK (equity ratio 54.6% → 9.8%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 889.10× → 0.89× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 9.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS fell
COGS / varekostnad 1.02m NOK → 351.0k NOK (-65.4% YoY). Calculated