Árangurstölur

Árangurstölur is the Icelandic term used to denote the annual performance figures of an organization over a fiscal year. The word combines ár (year) with arangur (progress or achievement) and tölur (numbers), reflecting the set of numeric indicators that summarize outcomes for a twelve-month period. In practice, árangurstölur are produced by companies, public institutions, and other entities to convey their yearly results.

They commonly include financial metrics such as revenue (turnover), operating profit or earnings before interest and taxes, net profit, earnings per share, EBITDA, return on equity, and key balance sheet totals. Cash flow, capital expenditure, and debt levels are frequently reported as well. Many entities supplement these figures with non-financial indicators like production volumes, customer numbers, market share, workforce development, and sustainability metrics. The exact mix depends on the organization's sector, size, and the accounting framework used (for example IFRS or local GAAP).

Árangurstölur are typically published in an annual report or financial statements released after the close of the financial year and are often subject to independent audit or review. They are used by investors, creditors, regulators, and other stakeholders to assess performance, compare years, and evaluate trends. Values can be influenced by accounting policies, currency effects, and consolidation scope, so cross-period comparisons should account for these factors.