ABACUS REGNSKAPSKONTOR AS: årsregnskap 1994 vs 1993
Shrank 9% on revenue, weaker earnings
Summary
What changed
Comparing Årsregnskap 1994 with 1993 for ABACUS REGNSKAPSKONTOR AS. Revenue 781.4k NOK → 714.8k NOK (-8.5%). Net result +69.7k NOK → +34.1k NOK. Equity 110.7k NOK → 114.7k NOK.
On the constructive side: equity strengthened; current ratio back above 1×; payroll decreased. Pressures included: revenue fell; operating result weakened; net result weakened.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
What improved
-
↑
Equity strengthened
Book equity 110.7k NOK → 114.7k NOK (equity ratio 42.4% → 46.9%). Calculated
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↑
Current ratio back above 1×
Current ratio 0.98× → 1.23×. Calculated
-
↑
Payroll decreased
Salary cost 468.3k NOK → 410.3k NOK (60% → 57% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 781.4k NOK to 714.8k NOK (-8.5% YoY). Calculated
-
↓
Operating result weakened
Operating result +94.8k NOK → +44.9k NOK (op. margin 12.1% → 6.3%). Calculated
-
↓
Net result weakened
Net result +69.7k NOK → +34.1k NOK (net margin 8.9% → 4.8%). Calculated