ADVOKAT JAN HAMMERSENG AS: årsregnskap 2009 vs 2008
Shrank 40% on revenue
Summary
What changed
Comparing Årsregnskap 2009 with 2008 for ADVOKAT JAN HAMMERSENG AS. Revenue 633.6k NOK → 378.5k NOK (-40.3%). Equity 105.6k NOK → 121.5k NOK.
On the constructive side: operating result improved; equity strengthened. Pressures included: revenue fell; payroll up without matching revenue.
Mixed year — gains and pressures both show up.
At a glance
Scorecard
Revenue
633.6k NOK
378.5k NOK
-40.3%
Operating result
+9 866 NOK
+14.9k NOK
+50.9%
Net result
n/m
+15.8k NOK
—
Equity
105.6k NOK
121.5k NOK
+15.0%
Total assets
413.9k NOK
296.0k NOK
-28.5%
What improved
-
↑
Operating result improved
Operating result +9 866 NOK → +14.9k NOK (op. margin 1.6% → 3.9%). Calculated
-
↑
Equity strengthened
Book equity 105.6k NOK → 121.5k NOK (equity ratio 25.5% → 41.0%). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 633.6k NOK to 378.5k NOK (-40.3% YoY). Calculated
-
↓
Payroll up without matching revenue
Salary cost 2 365 NOK → 135.7k NOK (0% → 36% of revenue). Calculated