ADVOKATFIRMAET PARMER AS: årsregnskap 2016 vs 2015
Shrank 12% on revenue
approved 2017-04-29; registry 2017-05-10; journal 2017 315224
Summary
What changed
Comparing Årsregnskap 2016 with 2015 for ADVOKATFIRMAET PARMER AS. Revenue 3.93m NOK → 3.47m NOK (-11.8%). Net result +671.5k NOK → +595.7k NOK. Equity 31.5k NOK → 32.2k NOK.
On the constructive side: cash rose; payroll decreased. Pressures included: revenue fell; net result weakened; current ratio dropped below 1×.
Also worth watching: thin equity buffer; book investments changed. All figures are taken from the published annual accounts for ADVOKATFIRMAET PARMER AS.
At a glance
Scorecard
What improved
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↑
Cash rose
Bank deposits 370.6k NOK → 530.8k NOK (+43.2% YoY). Calculated
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↑
Payroll decreased
Salary cost 1.87m NOK → 1.50m NOK (47% → 43% of revenue). Calculated
What deteriorated
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↓
Revenue fell
Operating income / revenue moved from 3.93m NOK to 3.47m NOK (-11.8% YoY). Calculated
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↓
Net result weakened
Net result +671.5k NOK → +595.7k NOK (net margin 17.1% → 17.2%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.10× → 0.02× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
COGS moved
COGS / varekostnad 27.7k NOK → 39.8k NOK (+43.8% YoY). Calculated
Things to notice
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·
Thin equity buffer
Equity ratio is 1.5% of assets — limited loss-absorbing capacity on a stand-alone basis. Interpretation
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·
Book investments changed
Investment / intangible book value 10.0k NOK → 19.0k NOK. Reported fact