ADVOKATENE LÆGLAND, KOSBERG & HANISCH AS: årsregnskap 2009 vs 2008
Grew 13% on revenue
approved 2010-02-01; registry 2010-08-19; journal 2010 603868
Summary
What changed
Comparing Årsregnskap 2009 with 2008 for ADVOKATENE LÆGLAND, KOSBERG & HANISCH AS. Revenue 625.6k NOK → 706.1k NOK (+12.9%). Equity 151.4k NOK → 4 150 NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; equity eroded.
Also worth watching: thin equity buffer; paid-in equity reduced; payroll increased. All figures are taken from the published annual accounts for ADVOKATENE LÆGLAND, KOSBERG & HANISCH AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 625.6k NOK to 706.1k NOK (+12.9% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +62.1k NOK → -62.8k NOK (op. margin 9.9% → -8.9%). Calculated
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↓
Equity eroded
Book equity 151.4k NOK → 4 150 NOK (equity ratio 54.1% → 0.8%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 0.8% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Paid-in equity reduced
Paid-in equity fell 100.0k NOK → 105 NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Payroll increased
Salary cost 470.4k NOK → 711.9k NOK (75% → 101% of revenue). Calculated