ABC AUTORISERTE KJØRESKOLE AS: årsregnskap 1992 vs 1991
Mixed movements in the accounts
Summary
What changed
Comparing Årsregnskap 1992 with 1991 for ABC AUTORISERTE KJØRESKOLE AS. Revenue 1.94m NOK → 1.93m NOK (-0.7%). Equity -74.0k NOK → 23.1k NOK.
On the constructive side: operating result improved; equity strengthened; payroll decreased. Pressures included: revenue fell.
Also worth watching: cogs fell. All figures are taken from the published annual accounts for ABC AUTORISERTE KJØRESKOLE AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +144.9k NOK → +208.0k NOK (op. margin 7.5% → 10.8%). Calculated
-
↑
Equity strengthened
Book equity -74.0k NOK → 23.1k NOK (equity ratio -7.8% → 3.8%). Calculated
-
↑
Payroll decreased
Salary cost 953.7k NOK → 942.7k NOK (49% → 49% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 1.94m NOK to 1.93m NOK (-0.7% YoY). Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 33.6k NOK → 26.5k NOK (-21.1% YoY). Calculated