Org.nr 971 587 598 2015 → 2016 Year-over-year analysis

ADVOKATFIRMA RAUGLAND AS: årsregnskap 2016 vs 2015

Mixed movements in the accounts

approved 2017-04-27; registry 2017-05-08; journal 2017 310760

Summary

What changed

Comparing Årsregnskap 2016 with 2015 for ADVOKATFIRMA RAUGLAND AS. Revenue 8.15m NOK → 7.90m NOK (-3.1%). Equity 100.0k NOK → 100.0k NOK.

On the constructive side: operating result improved; payroll decreased. Pressures included: revenue fell; cash fell.

Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ADVOKATFIRMA RAUGLAND AS.

At a glance

Revenue

8.15m NOK 7.90m NOK

-3.1%

Operating result

+1.86m NOK +2.45m NOK

+31.9%

Equity

100.0k NOK 100.0k NOK

0.0%

Cash

2.43m NOK 2.36m NOK

-3.0%

Total assets

4.16m NOK 4.27m NOK

+2.7%

↑
Operating result improved

Operating result +1.86m NOK → +2.45m NOK (op. margin 22.8% → 31.0%). Calculated
↑
Payroll decreased

Salary cost 5.04m NOK → 4.28m NOK (62% → 54% of revenue). Calculated

↓
Revenue fell

Operating income / revenue moved from 8.15m NOK to 7.90m NOK (-3.1% YoY). Calculated
↓
Cash fell

Bank deposits 2.43m NOK → 2.36m NOK (-3.0% YoY). Calculated

·
Thin equity buffer

Equity ratio is 2.3% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation