ADAM OG EVA SKOLEN AS: årsregnskap 2002 vs 2001
Shrank 12% on revenue
Summary
What changed
Comparing Årsregnskap 2002 with 2001 for ADAM OG EVA SKOLEN AS. Revenue 4.45m NOK → 3.94m NOK (-11.5%). Equity 423.9k NOK → 493.2k NOK.
On the constructive side: equity strengthened; payroll decreased. Pressures included: revenue fell; operating result weakened; current ratio dropped below 1×.
Also worth watching: cogs fell; book investments changed. All figures are taken from the published annual accounts for ADAM OG EVA SKOLEN AS.
At a glance
Scorecard
What improved
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↑
Equity strengthened
Book equity 423.9k NOK → 493.2k NOK (equity ratio 10.0% → 15.5%). Calculated
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↑
Payroll decreased
Salary cost 1.74m NOK → 1.66m NOK (39% → 42% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 4.45m NOK to 3.94m NOK (-11.5% YoY). Calculated
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↓
Operating result weakened
Operating result +387.3k NOK → +80.4k NOK (op. margin 8.7% → 2.0%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.05× → 0.83× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 737.2k NOK → 259.7k NOK (-64.8% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 689.8k NOK → 1.23m NOK. Reported fact