ADVOKATFIRMA KONTRAKT AS: årsregnskap 2002 vs 2001
Stronger earnings
Summary
What changed
Comparing Årsregnskap 2002 with 2001 for ADVOKATFIRMA KONTRAKT AS. Net result +142.1k NOK → +495.3k NOK. Equity 354.5k NOK → 702 NOK.
On the constructive side: net result improved; cash rose. Pressures included: operating result weakened; equity eroded; current ratio dropped below 1×.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ADVOKATFIRMA KONTRAKT AS.
At a glance
Scorecard
What improved
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↑
Net result improved
Net result +142.1k NOK → +495.3k NOK. Calculated
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↑
Cash rose
Bank deposits 3.37m NOK → 6.48m NOK (+92.2% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +9 761 NOK → +14 NOK. Calculated
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↓
Equity eroded
Book equity 354.5k NOK → 702 NOK (equity ratio 4.3% → 0.0%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.05× → 0.97× — 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 0.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation