A-OPTIKK AS: årsregnskap 1995 vs 1994
Stronger earnings
Summary
What changed
Comparing Årsregnskap 1995 with 1994 for A-OPTIKK AS. Revenue -3.28m NOK → -3.14m NOK (+4.1%). Net result +14.5k NOK → +141.3k NOK. Equity -149.4k NOK → -259.1k NOK.
On the constructive side: revenue rose; net result improved. Pressures included: operating result weakened; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for A-OPTIKK AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from -3.28m NOK to -3.14m NOK (+4.1% YoY). Calculated
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↑
Net result improved
Net result +14.5k NOK → +141.3k NOK (net margin -0.4% → -4.5%). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +153.0k NOK → -207.1k NOK (op. margin -4.7% → 6.6%). Calculated
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↓
Equity eroded
Book equity -149.4k NOK → -259.1k NOK (equity ratio -15.4% → -256.1%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -256.1% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation