Akerrestauranter AS: årsregnskap 2008 vs 2007
A steady year on the published lines
Summary
What changed
Comparing Årsregnskap 2008 with 2007 for Akerrestauranter AS. Revenue 81.11m NOK → 83.08m NOK (+2.4%). Net result +2.25m NOK → +2.66m NOK. Equity 23.13m NOK → 11.73m NOK.
On the constructive side: revenue rose; operating result improved; net result improved. Pressures included: equity eroded; cash fell; current ratio dropped below 1×.
Also worth watching: paid-in equity reduced; cogs fell. All figures are taken from the published annual accounts for Akerrestauranter AS.
At a glance
Scorecard
What improved
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↑
Revenue rose
Operating income / revenue moved from 81.11m NOK to 83.08m NOK (+2.4% YoY). Calculated
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↑
Operating result improved
Operating result +4.00m NOK → +5.08m NOK (op. margin 4.9% → 6.1%). Calculated
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↑
Net result improved
Net result +2.25m NOK → +2.66m NOK (net margin 2.8% → 3.2%). Calculated
What deteriorated
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↓
Equity eroded
Book equity 23.13m NOK → 11.73m NOK (equity ratio 44.5% → 29.1%). Calculated
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↓
Cash fell
Bank deposits 967.3k NOK → 513.1k NOK (-47.0% YoY). Calculated
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↓
Current ratio dropped below 1×
Current ratio 2.68× → 0.92× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
Things to notice
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·
Paid-in equity reduced
Paid-in equity fell 23.13m NOK → 11.73m NOK — check capital reduction, conversion, or reclassification. Interpretation
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·
COGS fell
COGS / varekostnad 23.83m NOK → 22.86m NOK (-4.1% YoY). Calculated