FirmaIQ
Org.nr 980 412 024 2008 → 2009 Year-over-year analysis

AKADEMIET KRISTIANSAND AS: årsregnskap 2009 vs 2008

Grew 8% on revenue, weaker earnings

approved 2010-06-15; registry 2010-07-31; journal 2010 561987

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2009 with 2008 for AKADEMIET KRISTIANSAND AS. Revenue 9.16m NOK → 9.90m NOK (+8.0%). Net result +607.3k NOK → +2 055 NOK. Equity 706.7k NOK → 708.8k NOK.

On the constructive side: revenue rose; equity strengthened. Pressures included: operating result weakened; net result weakened; current ratio dropped below 1×.

Also worth watching: payroll increased. All figures are taken from the published annual accounts for AKADEMIET KRISTIANSAND AS.

At a glance

Scorecard

Revenue
9.16m NOK 9.90m NOK
+8.0%
Operating result
+585.3k NOK +2 628 NOK
-99.6%
Net result
+607.3k NOK +2 055 NOK
-99.7%
Equity
706.7k NOK 708.8k NOK
+0.3%
Total assets
94.5k NOK 1.97m NOK
+1983.2%

What improved

  • ↑

    Revenue rose

    Operating income / revenue moved from 9.16m NOK to 9.90m NOK (+8.0% YoY). Calculated

  • ↑

    Equity strengthened

    Book equity 706.7k NOK → 708.8k NOK (equity ratio 747.5% → 36.0%). Calculated

What deteriorated

  • ↓

    Operating result weakened

    Operating result +585.3k NOK → +2 628 NOK (op. margin 6.4% → 0.0%). Calculated

  • ↓

    Net result weakened

    Net result +607.3k NOK → +2 055 NOK (net margin 6.6% → 0.0%). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 1.33× → 0.97× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

Things to notice

  • ·

    Payroll increased

    Salary cost 4.72m NOK → 5.57m NOK (52% → 56% of revenue). Calculated