ACI FRISØR AS: årsregnskap 2015 vs 2014
Shrank 28% on revenue, weaker earnings
approved 2016-02-24; registry 2016-03-02; journal 2016 317785
Summary
What changed
Comparing Årsregnskap 2015 with 2014 for ACI FRISØR AS. Revenue 673.0k NOK → 481.6k NOK (-28.4%). Net result +102.8k NOK → +31.6k NOK. Equity 155.2k NOK → 186.8k NOK.
On the constructive side: equity strengthened; payroll decreased. Pressures included: revenue fell; operating result weakened; net result weakened.
Net tougher year on the published lines.
At a glance
Scorecard
What improved
-
↑
Equity strengthened
Book equity 155.2k NOK → 186.8k NOK (equity ratio 54.4% → 72.2%). Calculated
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↑
Payroll decreased
Salary cost 2.35m NOK → 221.1k NOK (350% → 46% of revenue). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 673.0k NOK to 481.6k NOK (-28.4% YoY). Calculated
-
↓
Operating result weakened
Operating result +140.6k NOK → +43.3k NOK (op. margin 20.9% → 9.0%). Calculated
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↓
Net result weakened
Net result +102.8k NOK → +31.6k NOK (net margin 15.3% → 6.6%). Calculated
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↓
Cash fell
Bank deposits 262.1k NOK → 258.8k NOK (-1.3% YoY). Calculated
-
↓
COGS moved
COGS / varekostnad 64.3k NOK → 100.0k NOK (+55.5% YoY). Calculated