ADVOKATFIRMAET ANKER AS: årsregnskap 2006 vs 2005
Shrank 5% on revenue
Summary
What changed
Comparing Årsregnskap 2006 with 2005 for ADVOKATFIRMAET ANKER AS. Revenue 2.78m NOK → 2.63m NOK (-5.4%). Equity 402.3k NOK → 234.7k NOK.
On the constructive side: operating result improved. Pressures included: revenue fell; equity eroded; current ratio dropped below 1×.
Also worth watching: book investments changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET ANKER AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +173.5k NOK → +985.0k NOK (op. margin 6.2% → 37.4%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 2.78m NOK to 2.63m NOK (-5.4% YoY). Calculated
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↓
Equity eroded
Book equity 402.3k NOK → 234.7k NOK (equity ratio 18.8% → 10.4%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 2.99× → 0.89× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
Payroll up without matching revenue
Salary cost 502.5k NOK → 997.7k NOK (18% → 38% of revenue). Calculated
Things to notice
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·
Book investments changed
Investment / intangible book value 111.7k NOK → 348.9k NOK. Reported fact