ADVOKATFIRMAET JENSEN AS: årsregnskap 2012 vs 2011
Mixed movements in the accounts
approved 2013-02-28; registry 2013-03-23; journal 2013 324891
Summary
What changed
Comparing Årsregnskap 2012 with 2011 for ADVOKATFIRMAET JENSEN AS. Revenue 7.01m NOK → 7.23m NOK (+3.2%). Equity 3.14m NOK → 579.1k NOK.
On the constructive side: revenue rose; cash rose. Pressures included: equity eroded; current ratio dropped below 1×.
Also worth watching: paid-in equity reduced; book investments changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET JENSEN AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 7.01m NOK to 7.23m NOK (+3.2% YoY). Calculated
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↑
Cash rose
Bank deposits 1.15m NOK → 1.45m NOK (+25.6% YoY). Calculated
What deteriorated
-
↓
Equity eroded
Book equity 3.14m NOK → 579.1k NOK (equity ratio 68.4% → 18.8%). Calculated
-
↓
Current ratio dropped below 1×
Current ratio 1.31× → 0.89× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Paid-in equity reduced
Paid-in equity fell 3.00m NOK → 30.0k NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
Book investments changed
Investment / intangible book value 1.85m NOK → 1 848 NOK. Reported fact