Org.nr 977 107 326 2005 → 2006 Year-over-year analysis

ADVOKATFIRMA ARE JOHNSEN AS: årsregnskap 2006 vs 2005

Shrank 33% on revenue

Summary

What changed

Comparing Årsregnskap 2006 with 2005 for ADVOKATFIRMA ARE JOHNSEN AS. Revenue 1.48m NOK → 984.9k NOK (-33.3%). Equity -139.3k NOK → -134.0k NOK.

On the constructive side: equity strengthened. 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 ADVOKATFIRMA ARE JOHNSEN AS.

At a glance

Revenue

1.48m NOK 984.9k NOK

-33.3%

Operating result

n/m +92.1k NOK

—

Net result

n/m +5 290 NOK

—

Equity

-139.3k NOK -134.0k NOK

+3.8%

Total assets

1.19m NOK 1.19m NOK

-0.2%

↑
Equity strengthened

Book equity -139.3k NOK → -134.0k NOK (equity ratio -11.7% → -11.3%). Calculated

↓
Revenue fell

Operating income / revenue moved from 1.48m NOK to 984.9k NOK (-33.3% YoY). Calculated
↓
Current ratio dropped below 1×

Current ratio 1.13× → 0.34× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
↓
Payroll up without matching revenue

Salary cost 1 128 NOK → 282.5k NOK (0% → 29% of revenue). Calculated

·
Book investments changed

Investment / intangible book value 196.0k NOK → 696.0k NOK. Reported fact