Org.nr 947 054 333 1994 → 1995 Year-over-year analysis

ABC AUTORISERTE KJØRESKOLE AS: årsregnskap 1995 vs 1994

Mixed movements in the accounts

Summary

What changed

Comparing Årsregnskap 1995 with 1994 for ABC AUTORISERTE KJØRESKOLE AS. Revenue 2.09m NOK → 2.16m NOK (+3.0%). Equity 61.8k NOK → -6 922 NOK.

On the constructive side: revenue rose; operating result improved; payroll decreased. Pressures included: equity eroded.

Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABC AUTORISERTE KJØRESKOLE AS.

At a glance

Revenue

2.09m NOK 2.16m NOK

+3.0%

Operating result

-23.2k NOK +111.2k NOK

+578.8%

Equity

61.8k NOK -6 922 NOK

-111.2%

Total assets

811.8k NOK 868.7k NOK

+7.0%

↑
Revenue rose

Operating income / revenue moved from 2.09m NOK to 2.16m NOK (+3.0% YoY). Calculated
↑
Operating result improved

Operating result -23.2k NOK → +111.2k NOK (op. margin -1.1% → 5.2%). Calculated
↑
Payroll decreased

Salary cost 1.13m NOK → 1.12m NOK (54% → 52% of revenue). Calculated

↓
Equity eroded

Book equity 61.8k NOK → -6 922 NOK (equity ratio 7.6% → -0.8%). Calculated

·
Thin equity buffer

Equity ratio is -0.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation