ABC-MASKIN AS: årsregnskap 1995 vs 1994
Shrank 76% on revenue, weaker earnings
Summary
What changed
Comparing Årsregnskap 1995 with 1994 for ABC-MASKIN AS. Revenue -11.42m NOK → -20.10m NOK (-76.0%). Net result -163.5k NOK → -1.01m NOK. Equity -1.34m NOK → -2.35m NOK.
Pressures included: revenue fell; operating result weakened; net result weakened.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ABC-MASKIN AS.
At a glance
Scorecard
What deteriorated
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Revenue fell
Operating income / revenue moved from -11.42m NOK to -20.10m NOK (-76.0% YoY). Calculated
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Operating result weakened
Operating result +480.3k NOK → -1.64m NOK (op. margin -4.2% → 8.2%). Calculated
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Net result weakened
Net result -163.5k NOK → -1.01m NOK (net margin 1.4% → 5.0%). Calculated
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Equity eroded
Book equity -1.34m NOK → -2.35m NOK. Calculated
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Current ratio dropped below 1×
Current ratio 1.54× → -1.25× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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Thin equity buffer
Equity ratio is -16.2% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation