FirmaIQ
Org.nr 947 054 333 1995 → 1996 Year-over-year analysis

ABC AUTORISERTE KJØRESKOLE AS: årsregnskap 1996 vs 1995

Mixed movements in the accounts

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 1996 with 1995 for ABC AUTORISERTE KJØRESKOLE AS. Revenue 2.16m NOK → 2.19m NOK (+1.4%). Equity -6 922 NOK → -88.2k NOK.

On the constructive side: revenue rose. Pressures included: operating result weakened; equity eroded.

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

At a glance

Scorecard

Revenue
2.16m NOK 2.19m NOK
+1.4%
Operating result
+111.2k NOK -18.8k NOK
-116.9%
Equity
-6 922 NOK -88.2k NOK
-1173.9%
Total assets
868.7k NOK 642.6k NOK
-26.0%

What improved

  • ↑

    Revenue rose

    Operating income / revenue moved from 2.16m NOK to 2.19m NOK (+1.4% YoY). Calculated

What deteriorated

  • ↓

    Operating result weakened

    Operating result +111.2k NOK → -18.8k NOK (op. margin 5.2% → -0.9%). Calculated

  • ↓

    Equity eroded

    Book equity -6 922 NOK → -88.2k NOK (equity ratio -0.8% → -13.7%). Calculated

Things to notice

  • ·

    Thin equity buffer

    Equity ratio is -13.7% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation

  • ·

    Payroll increased

    Salary cost 1.12m NOK → 1.18m NOK (52% → 54% of revenue). Calculated

  • ·

    COGS moved

    COGS / varekostnad 39.9k NOK → 51.7k NOK (+29.5% YoY). Calculated