A K GRANHEIM AS: årsregnskap 1995 vs 1994
Shrank 27% on revenue
Summary
What changed
Comparing Årsregnskap 1995 with 1994 for A K GRANHEIM AS. Revenue 1.82m NOK → 1.32m NOK (-27.4%). Equity 572.0k NOK → 345.0k NOK.
On the constructive side: payroll decreased. Pressures included: revenue fell; operating result weakened; equity eroded.
Net tougher year on the published lines.
At a glance
Scorecard
What improved
-
↑
Payroll decreased
Salary cost 769.9k NOK → 615.9k NOK (42% → 47% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 1.82m NOK to 1.32m NOK (-27.4% YoY). Calculated
-
↓
Operating result weakened
Operating result +149.1k NOK → -39.8k NOK (op. margin 8.2% → -3.0%). Calculated
-
↓
Equity eroded
Book equity 572.0k NOK → 345.0k NOK (equity ratio 213.3% → 41.2%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.37× → 0.95× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
-
↓
COGS moved
COGS / varekostnad 199.1k NOK → 225.0k NOK (+13.0% YoY). Calculated