FirmaIQ
Org.nr 977 470 064 2014 → 2015 Year-over-year analysis

ADVOKATFIRMAET LÆRUM, LIER, STENDE & BERVEN AS: årsregnskap 2015 vs 2014

Mixed movements in the accounts

approved 2016-04-11; registry 2016-04-25; journal 2016 387158

Full company analysis · All year comparisons

Summary

What changed

Comparing Årsregnskap 2015 with 2014 for ADVOKATFIRMAET LÆRUM, LIER, STENDE & BERVEN AS. Revenue 10.58m NOK → 10.45m NOK (-1.2%). Equity 183.8k NOK → 195.6k NOK.

On the constructive side: equity strengthened. Pressures included: revenue fell; cash fell; current ratio dropped below 1×.

Also worth watching: thin equity buffer. All figures are taken from the published annual accounts for ADVOKATFIRMAET LÆRUM, LIER, STENDE & BERVEN AS.

At a glance

Scorecard

Revenue
10.58m NOK 10.45m NOK
-1.2%
Equity
183.8k NOK 195.6k NOK
+6.4%
Cash
607.9k NOK 460.1k NOK
-24.3%
Total assets
2.75m NOK 3.30m NOK
+19.8%

What improved

  • ↑

    Equity strengthened

    Book equity 183.8k NOK → 195.6k NOK (equity ratio 6.7% → 5.9%). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 10.58m NOK to 10.45m NOK (-1.2% YoY). Calculated

  • ↓

    Cash fell

    Bank deposits 607.9k NOK → 460.1k NOK (-24.3% YoY). Calculated

  • ↓

    Current ratio dropped below 1×

    Current ratio 1.01× → 0.87× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated

Things to notice

  • ·

    Thin equity buffer

    Equity ratio is 5.9% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation