ADVOKAT PER KJETIL STAUTLAND AS: årsregnskap 2012 vs 2011
A steady year on the published lines
approved 2013-04-29; registry 2013-07-15; journal 2013 561172
Summary
What changed
Comparing Årsregnskap 2012 with 2011 for ADVOKAT PER KJETIL STAUTLAND AS. Revenue 2.94m NOK → 2.88m NOK (-2.1%). Net result +987.1k NOK → +996.5k NOK.
On the constructive side: operating result improved; cash rose. Pressures included: revenue fell; current ratio dropped below 1×; payroll up without matching revenue.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ADVOKAT PER KJETIL STAUTLAND AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +385.2k NOK → +1.39m NOK (op. margin 13.1% → 48.2%). Calculated
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↑
Cash rose
Bank deposits 289.6k NOK → 495.7k NOK (+71.2% YoY). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.94m NOK to 2.88m NOK (-2.1% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 4.27× → 0.53× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 1.06m NOK → 2.04m NOK (36% → 71% of revenue). Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 7 306 NOK → 306.0k NOK. Reported fact