Org.nr 915 316 271 1991 → 1992 Year-over-year analysis

ADVOKATFIRMAET LIABØ & ØISTENSEN AS: årsregnskap 1992 vs 1991

Stronger earnings

Full company analysis · All year comparisons

What changed

Comparing Årsregnskap 1992 with 1991 for ADVOKATFIRMAET LIABØ & ØISTENSEN AS. Revenue 3.65m NOK → 3.56m NOK (-2.5%). Net result 0 NOK → +50.0k NOK. Equity 486.2k NOK → 451.1k NOK.

On the constructive side: net result improved. Pressures included: revenue fell; operating result weakened; equity eroded.

Also worth watching: cogs fell. All figures are taken from the published annual accounts for ADVOKATFIRMAET LIABØ & ØISTENSEN AS.

Scorecard

Revenue
3.65m NOK 3.56m NOK
-2.5%
Operating result
+48.7k NOK +16.7k NOK
-65.8%
Net result
0 NOK +50.0k NOK
—
Equity
486.2k NOK 451.1k NOK
-7.2%
Total assets
1.27m NOK 1.03m NOK
-19.2%

What improved

  • ↑

    Net result improved

    Net result 0 NOK → +50.0k NOK (net margin 0.0% → 1.4%). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 3.65m NOK to 3.56m NOK (-2.5% YoY). Calculated

  • ↓

    Operating result weakened

    Operating result +48.7k NOK → +16.7k NOK (op. margin 1.3% → 0.5%). Calculated

  • ↓

    Equity eroded

    Book equity 486.2k NOK → 451.1k NOK (equity ratio 38.2% → 43.9%). Calculated

Things to notice

  • ·

    COGS fell

    COGS / varekostnad 2.75m NOK → 2.70m NOK (-1.7% YoY). Calculated