ADVOKAT LISBETH BØHLER AS: årsregnskap 2017 vs 2016
Grew 669% on revenue, weaker earnings
approved 2018-04-30; registry 2018-05-08; journal 2018 319737
Summary
What changed
Comparing Årsregnskap 2017 with 2016 for ADVOKAT LISBETH BØHLER AS. Revenue 156.0k NOK → 1.20m NOK (+668.5%). Net result -174.7k NOK → -211.0k NOK. Equity 67.5k NOK → -143.5k NOK.
On the constructive side: revenue rose; cash rose. Pressures included: operating result weakened; net result weakened; equity eroded.
Also worth watching: thin equity buffer; payroll increased. All figures are taken from the published annual accounts for ADVOKAT LISBETH BØHLER AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 156.0k NOK to 1.20m NOK (+668.5% YoY). Calculated
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↑
Cash rose
Bank deposits 86.4k NOK → 96.8k NOK (+12.0% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result -173.3k NOK → -211.1k NOK (op. margin -111.1% → -17.6%). Calculated
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↓
Net result weakened
Net result -174.7k NOK → -211.0k NOK (net margin -112.0% → -17.6%). Calculated
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↓
Equity eroded
Book equity 67.5k NOK → -143.5k NOK (equity ratio 25.6% → -62.8%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.29× → 0.59× — 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 -62.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Payroll increased
Salary cost 937.5k NOK → 967.8k NOK (601% → 81% of revenue). Calculated