FirmaIQ
Org.nr 979 693 745 2007 → 2008 Year-over-year analysis

AI BUSINESS LAB AS: årsregnskap 2008 vs 2007

Weaker earnings

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2008 with 2007 for AI BUSINESS LAB AS. Revenue 21.68m NOK → 20.85m NOK (-3.8%). Net result +4.31m NOK → +3.41m NOK. Equity 4.39m NOK → 3.08m NOK.

On the constructive side: operating result improved; owners injected capital. Pressures included: revenue fell; net result weakened; equity eroded.

Also worth watching: book investments changed. All figures are taken from the published annual accounts for AI BUSINESS LAB AS.

At a glance

Scorecard

Revenue
21.68m NOK 20.85m NOK
-3.8%
Operating result
+139.2k NOK +4.50m NOK
+3132.9%
Net result
+4.31m NOK +3.41m NOK
-21.0%
Equity
4.39m NOK 3.08m NOK
-29.7%
Total assets
8.09m NOK 10.69m NOK
+32.1%

What improved

  • ↑

    Operating result improved

    Operating result +139.2k NOK → +4.50m NOK (op. margin 0.6% → 21.6%). Calculated

  • ↑

    Owners injected capital

    Paid-in equity rose 955.5k NOK → 1.00m NOK (+45.9k NOK). Reported fact

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 21.68m NOK to 20.85m NOK (-3.8% YoY). Calculated

  • ↓

    Net result weakened

    Net result +4.31m NOK → +3.41m NOK (net margin 19.9% → 16.4%). Calculated

  • ↓

    Equity eroded

    Book equity 4.39m NOK → 3.08m NOK (equity ratio 54.2% → 28.9%). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 1.24× → 0.83× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

  • ↓

    Payroll up without matching revenue

    Salary cost -10.89m NOK → -10.86m NOK (-50% → -52% of revenue). Calculated

Things to notice

  • ·

    Book investments changed

    Investment / intangible book value 194.7k NOK → 400 NOK. Reported fact