A M AAGAARD AS: årsregnskap 1996 vs 1995
Grew 10% on revenue
Summary
What changed
Comparing Årsregnskap 1996 with 1995 for A M AAGAARD AS. Revenue 2.75m NOK → 3.01m NOK (+9.6%). Equity 303.6k NOK → 423.8k NOK.
On the constructive side: revenue rose; operating result improved; equity strengthened. Pressures included: current ratio dropped below 1×.
Also worth watching: cogs moved. All figures are taken from the published annual accounts for A M AAGAARD AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 2.75m NOK to 3.01m NOK (+9.6% YoY). Calculated
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↑
Operating result improved
Operating result +253.7k NOK → +371.4k NOK (op. margin 9.2% → 12.3%). Calculated
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↑
Equity strengthened
Book equity 303.6k NOK → 423.8k NOK (equity ratio 31.9% → 159.1%). Calculated
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↑
Payroll decreased
Salary cost 585.0k NOK → 548.1k NOK (21% → 18% of revenue). Calculated
What deteriorated
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↓
Current ratio dropped below 1×
Current ratio 1.63× → 0.29× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
COGS moved
COGS / varekostnad 1.37m NOK → 1.64m NOK (+20.2% YoY). Calculated