A 1 BYGGMESTER JOHAN AS: årsregnskap 2007 vs 2006
A steady year on the published lines
approved 2008-11-21; registry 2008-12-01
Summary
What changed
Comparing Årsregnskap 2007 with 2006 for A 1 BYGGMESTER JOHAN AS. Revenue 1.59m NOK → 1.63m NOK (+2.4%). Net result +273.2k NOK → +227.9k NOK. Equity 217.5k NOK → 379.9k NOK.
On the constructive side: revenue rose; equity strengthened. Pressures included: operating result weakened; net result weakened; cash fell.
Also worth watching: thin equity buffer; payroll increased; cogs fell. All figures are taken from the published annual accounts for A 1 BYGGMESTER JOHAN AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 1.59m NOK to 1.63m NOK (+2.4% YoY). Calculated
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↑
Equity strengthened
Book equity 217.5k NOK → 379.9k NOK (equity ratio 11.0% → 8.3%). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +351.3k NOK → +35.2k NOK (op. margin 22.1% → 2.2%). Calculated
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↓
Net result weakened
Net result +273.2k NOK → +227.9k NOK (net margin 17.2% → 14.0%). Calculated
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↓
Cash fell
Bank deposits 358.6k NOK → 202.2k NOK (-43.6% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 2.32× → 0.59× — 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 8.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost -56.5k NOK → 2.27m NOK (-4% → 139% of revenue). Calculated
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COGS fell
COGS / varekostnad 974.0k NOK → 662.2k NOK (-32.0% YoY). Calculated
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·
Book investments changed
Investment / intangible book value 4.23m NOK → 3.03m NOK. Reported fact