A. C. PERCHS THEHANDEL NORGE AS: årsregnskap 2016 vs 2015
A steady year on the published lines
approved 2016-08-24; registry 2016-10-11; journal 2016 959356
Summary
What changed
Comparing Årsregnskap 2016 with 2015 for A. C. PERCHS THEHANDEL NORGE AS. Revenue 865.3k NOK → 823.5k NOK (-4.8%). Net result +544.6k NOK → +449.0k NOK. Equity -435.9k NOK → -884.9k NOK.
On the constructive side: operating result improved; cash rose. Pressures included: revenue fell; net result weakened; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for A. C. PERCHS THEHANDEL NORGE AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +534.8k NOK → +394.83m NOK (op. margin 61.8% → 47944.2%). Calculated
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↑
Cash rose
Bank deposits 295.6k NOK → 432.4k NOK (+46.3% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 865.3k NOK to 823.5k NOK (-4.8% YoY). Calculated
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↓
Net result weakened
Net result +544.6k NOK → +449.0k NOK (net margin 62.9% → 54.5%). Calculated
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↓
Equity eroded
Book equity -435.9k NOK → -884.9k NOK (equity ratio -53.1% → -93.4%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 490.21× → 0.40× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 2 644 NOK → 1.04m NOK (0% → 126% of revenue). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -93.4% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation