ADVOKATFIRMAET LIABØ & ØISTENSEN AS: årsregnskap 1993 vs 1992
Shrank 9% on revenue
Summary
What changed
Comparing Årsregnskap 1993 with 1992 for ADVOKATFIRMAET LIABØ & ØISTENSEN AS. Revenue 3.56m NOK → 3.22m NOK (-9.3%). Equity 451.1k NOK → 507.6k NOK.
On the constructive side: operating result improved; equity strengthened. Pressures included: revenue fell; current ratio dropped below 1×.
Also worth watching: cogs fell. All figures are taken from the published annual accounts for ADVOKATFIRMAET LIABØ & ØISTENSEN AS.
At a glance
Scorecard
What improved
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↑
Operating result improved
Operating result +16.7k NOK → +54.8k NOK (op. margin 0.5% → 1.7%). Calculated
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↑
Equity strengthened
Book equity 451.1k NOK → 507.6k NOK (equity ratio 43.9% → 28.5%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 3.56m NOK to 3.22m NOK (-9.3% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.47× → 0.68× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
COGS fell
COGS / varekostnad 2.70m NOK → 2.42m NOK (-10.6% YoY). Calculated