A HØNSEN SJÅFØRSKOLE AS: årsregnskap 2006 vs 2005
Mixed movements in the accounts
Summary
What changed
Comparing Årsregnskap 2006 with 2005 for A HØNSEN SJÅFØRSKOLE AS. Revenue 5.78m NOK → 5.86m NOK (+1.3%). Equity 431.6k NOK → 702.8k NOK.
On the constructive side: revenue rose; operating result improved; equity strengthened. Pressures included: current ratio dropped below 1×.
Also worth watching: payroll increased; cogs moved. All figures are taken from the published annual accounts for A HØNSEN SJÅFØRSKOLE AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 5.78m NOK to 5.86m NOK (+1.3% YoY). Calculated
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↑
Operating result improved
Operating result +302.5k NOK → +533.0k NOK (op. margin 5.2% → 9.1%). Calculated
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↑
Equity strengthened
Book equity 431.6k NOK → 702.8k NOK (equity ratio 9.8% → 17.2%). Calculated
What deteriorated
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↓
Current ratio dropped below 1×
Current ratio 2.01× → 0.82× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 2.07m NOK → 2160.96bn NOK (36% → 36899493% of revenue). Calculated
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·
COGS moved
COGS / varekostnad 598.0k NOK → 643.4k NOK (+7.6% YoY). Calculated