Org.nr 913 214 439 1995 → 1996 Year-over-year analysis

A JOHANSEN AS: årsregnskap 1996 vs 1995

Shrank 7% on revenue

Full company analysis · All year comparisons

What changed

Comparing Årsregnskap 1996 with 1995 for A JOHANSEN AS. Revenue 36.21m NOK → 33.62m NOK (-7.2%). Equity 2.34m NOK → 2.42m NOK.

On the constructive side: operating result improved; equity strengthened. Pressures included: revenue fell; current ratio dropped below 1×.

Also worth watching: book investments changed. All figures are taken from the published annual accounts for A JOHANSEN AS.

Scorecard

Revenue
36.21m NOK 33.62m NOK
-7.2%
Operating result
+1.46m NOK +2.28m NOK
+56.4%
Equity
2.34m NOK 2.42m NOK
+3.4%
Total assets
10.01m NOK 17.53m NOK
+75.0%

What improved

  • ↑

    Operating result improved

    Operating result +1.46m NOK → +2.28m NOK (op. margin 4.0% → 6.8%). Calculated

  • ↑

    Equity strengthened

    Book equity 2.34m NOK → 2.42m NOK (equity ratio 23.4% → 13.8%). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 36.21m NOK to 33.62m NOK (-7.2% YoY). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 1.33× → 0.99× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

Things to notice

  • ·

    Book investments changed

    Investment / intangible book value 4.59m NOK → 605.1k NOK. Reported fact