Org.nr 947 803 476 2005 → 2006 Year-over-year analysis

A & B JERNVARE AS: årsregnskap 2006 vs 2005

Mixed movements in the accounts

Summary

What changed

Comparing Årsregnskap 2006 with 2005 for A & B JERNVARE AS. Revenue 4.49m NOK → 4.31m NOK (-3.8%). Equity 286.7k NOK → 833.0k NOK.

On the constructive side: operating result improved; equity strengthened; payroll decreased. Pressures included: revenue fell.

Also worth watching: paid-in equity reduced; cogs fell. All figures are taken from the published annual accounts for A & B JERNVARE AS.

At a glance

Revenue

4.49m NOK 4.31m NOK

-3.8%

Operating result

+163.3k NOK +355.5k NOK

+117.7%

Net result

+122.9k NOK n/m

—

Equity

286.7k NOK 833.0k NOK

+190.5%

Cash

38.6k NOK n/m

—

Total assets

1.87m NOK 2.03m NOK

+8.9%

↑
Operating result improved

Operating result +163.3k NOK → +355.5k NOK (op. margin 3.6% → 8.2%). Calculated
↑
Equity strengthened

Book equity 286.7k NOK → 833.0k NOK (equity ratio 15.4% → 41.0%). Calculated
↑
Payroll decreased

Salary cost 863.0k NOK → 812.3k NOK (19% → 19% of revenue). Calculated

↓
Revenue fell

Operating income / revenue moved from 4.49m NOK to 4.31m NOK (-3.8% YoY). Calculated

·
Paid-in equity reduced

Paid-in equity fell 100.0k NOK → 400 NOK — check capital reduction, conversion, or reclassification. Interpretation
·
COGS fell

COGS / varekostnad 2.95m NOK → 2.67m NOK (-9.5% YoY). Calculated