ADVOKATFIRMA RAUGLAND AS: årsregnskap 2012 vs 2011
Mixed movements in the accounts
Summary
What changed
Comparing Årsregnskap 2012 with 2011 for ADVOKATFIRMA RAUGLAND AS. Revenue 8.99m NOK → 9.19m NOK (+2.2%). Equity 639.5k NOK → 526.5k NOK.
On the constructive side: revenue rose. Pressures included: operating result weakened; equity eroded; cash fell.
Also worth watching: payroll increased. All figures are taken from the published annual accounts for ADVOKATFIRMA RAUGLAND AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 8.99m NOK to 9.19m NOK (+2.2% YoY). Calculated
What deteriorated
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↓
Operating result weakened
Operating result +2.99m NOK → +2.52m NOK (op. margin 33.2% → 27.4%). Calculated
-
↓
Equity eroded
Book equity 639.5k NOK → 526.5k NOK (equity ratio 10.4% → 10.0%). Calculated
-
↓
Cash fell
Bank deposits 3.62m NOK → 3.36m NOK (-7.2% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.08× → 0.71× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Payroll increased
Salary cost 2 011 NOK → 5.34m NOK (0% → 58% of revenue). Calculated