ADVISUM AS: årsregnskap 1996 vs 1995
Slipped into loss
Summary
What changed
Comparing Årsregnskap 1996 with 1995 for ADVISUM AS. Revenue 514.0k NOK → 493.5k NOK (-4.0%). Net result +103.5k NOK → -24.0k NOK. Equity -53.5k NOK → -77.4k NOK.
On the constructive side: operating result improved. Pressures included: revenue fell; fell into a net loss; equity eroded.
Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ADVISUM AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result -102.1k NOK → -21.9k NOK (op. margin -19.9% → -4.4%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 514.0k NOK to 493.5k NOK (-4.0% YoY). Calculated
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↓
Fell into a net loss
Net result flipped from 103.5k NOK profit to a loss of 24.0k NOK. Calculated
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↓
Equity eroded
Book equity -53.5k NOK → -77.4k NOK (equity ratio -27.0% → -520.0%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is -520.0% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation