ADVOKATFIRMAET LIABØ & ØISTENSEN AS: årsregnskap 1995 vs 1994
Shrank 8% on revenue
Summary
What changed
Comparing Årsregnskap 1995 with 1994 for ADVOKATFIRMAET LIABØ & ØISTENSEN AS. Revenue 3.14m NOK → 2.88m NOK (-8.2%). Equity 647.4k NOK → 36.8k NOK.
On the constructive side: operating result improved. Pressures included: revenue fell; equity eroded.
Also worth watching: thin equity buffer; 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 +21.3k NOK → +214.6k NOK (op. margin 0.7% → 7.5%). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 3.14m NOK to 2.88m NOK (-8.2% YoY). Calculated
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↓
Equity eroded
Book equity 647.4k NOK → 36.8k NOK (equity ratio 38.6% → 1.6%). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 1.6% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
COGS fell
COGS / varekostnad 2.32m NOK → 1.92m NOK (-17.3% YoY). Calculated