Org.nr 915 316 271 1992 → 1993 Year-over-year analysis

ADVOKATFIRMAET LIABØ & ØISTENSEN AS: årsregnskap 1993 vs 1992

Shrank 9% on revenue

Full company analysis · All year comparisons

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.

Scorecard

Revenue
3.56m NOK 3.22m NOK
-9.3%
Operating result
+16.7k NOK +54.8k NOK
+229.2%
Net result
+50.0k NOK n/m
—
Equity
451.1k NOK 507.6k NOK
+12.5%
Total assets
1.03m NOK 1.78m NOK
+73.3%

What improved

  • ↑

    Operating result improved

    Operating result +16.7k NOK → +54.8k NOK (op. margin 0.5% → 1.7%). Calculated

  • ↑

    Equity strengthened

    Book equity 451.1k NOK → 507.6k NOK (equity ratio 43.9% → 28.5%). Calculated

What deteriorated

  • ↓

    Revenue fell

    Operating income / revenue moved from 3.56m NOK to 3.22m NOK (-9.3% YoY). Calculated

  • ↓

    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

  • ·

    COGS fell

    COGS / varekostnad 2.70m NOK → 2.42m NOK (-10.6% YoY). Calculated