SITUATIILE FINANCIAR-CONTABILE ALE S.C. Z S.A.

1. BILANTUL CONTABIL
RON
Indicatori
A. ACTIVE IMOBILIZATE
I. IMOBILIZRI NECORPORALE
1. Cheltuieli de constituire i de cercetare-dezvoltare
2. Concesiuni,brevete,licene,marci comerciale i alte
imobilizri necorporale
TOTAL (rd. 01 la 02)
I. IMOBILIZRI CORPORALE
1. Terenuri
2. Construcii
3. Instalaii tehnice i maini
4. Alte instalaii, utilaje i mobilier
5. Avansuri i imobilizri n curs
TOTAL: (rd. 04 la 08)
III. IMOBILIZRI FINANCIARE
TOTAL: (rd. 10)
ACTIVE IMOBILIZATE-TOTAL (rd. 03+09+11)
B. ACTIVE CIRCULANTE
I. STOCURI
1. Stocuri de materii prime i materiale consumabile
2. Producia n curs de execuie
3. Semifabricate
4. Produse finite i mrfuri
5. Avansuri pentru cumprri de stocuri
TOTAL: (rd. 13 la 17)
I. CREANE
1. Creane comerciale
2. Alte creane
TOTAL: (rd. 19 la 20)
III. CASA I CONTURI LA BNCI
1. Casa i conturi la bnci
2. Alte valori
ACTIVE CIRCULANTE - TOTAL (rd.
18+21+22+23)
C. CHELTUIELI N AVANS
D. DATORII PE TERMEN SCURT
1. mprumuturi la bnci
2. Datorii comerciale-furnizori
3. Avansuri ncasate n contul comenzilor (Clienticreditori)
4. Sume dat entitilor cu interese de participare
5. Alte datorii, inclusiv datorii fiscale i datorii privind
asigurrile sociale
TOTAL: (rd. 26 la 30)
E. ACTIVE CIRCULANTE NETE (rd. 24+25-31-43)
F. TOTAL ACTIVE MINUS DATORII CURENTE
(rd. 12+35)
G. DATORII MAI MARI DE UN AN

Nr. rd.

Anul 2009

Anul 2010

Anul 2011

2
3

58,705
58,705

154,784
154,784

142,924
142,924

4
5
6
7
8
9
10
11
12

850,620
5,978,998
8,106,369
55,541
17,915
15,009,443
50,390
50,390
15,118,538

850,620
5,782,429
7,638,426
77,733
160,920
14,510,128
56,672
56,672
14,721,584

850,620
6,545,243
6,885,090
63,902
91,620
14,436,475
56,659
56,659
14,636,058

13
14
15
16
17
18

2,991,598
1,100,632
0
3,295,668
2,528
7,390,426

3,097,932
959,953
0
3,516,521
39,123
7,613,529

3,009,637
852,826
0
4,895,338
77,155
8,834,956

19
20
21

4,632,112
157,857
4,789,969

4,226,182
837,828
5,064,010

5,760,722
674,219
6,434,941

22
23

2,556,396

1,621,359

1,075,125

24
25

14,736,791
146,113

14,298,898
71,859

16,345,022
521,058

26
27

0
1,517,217

0
2,275,973

0
2,864,852

28
29

32,311
0

34,744
0

98
0

30
31
32

2,152,060
3,701,588
11,090,826

1,821,239
4,131,956
10,138,338

2,360,683
5,225,633
11,560,626

33

26,209,364

24,859,922

26,196,684

1. mprumuturi la bnci
2. Furnizori i conturi asimilate
3. Clienti-creditori
4. Sume dat entitilor cu interese de participare
5. Alte datorii, inclusiv datorii fiscale i datorii privind
asigurrile sociale
TOTAL: (rd. 34 la 38)
H. PROVIZIOANE
1. Provizioane pentru impozite (1516)
2. Alte provizioane
TOTAL PROVIZIOANE: (rd. 40+41)
I. VENITURI N AVANS (rd.44+45)
Subvenii pentru investiii (ct. 131)
Venituri nregistrate n avans (ct. 472)
J. CAPITAL I REZERVE
I. CAPITAL (rd. 47 la 49) din care:
- capital subscris nevrsat (ct.1011)
- capital subscris vrsat (ct.1012)
- patrimoniul regiei (ct.1015)
I. PRIME DE CAPITAL
III. REZERVE DIN REEVALUARE
IV. REZERVE (rd. 53+54+55)
1. Rezerve legale (ct. 1061)
2. Rezerve reprezentnd surplusul realizat din rezerve
din reevaluare (ct. 1065)
3. Alte rezerve (1068)
V. REZULTATUL REPORTAT (ct.117)
sold C
sold D
VI. REZULTATUL EXERCIIULUI (ct.121)
sold C
sold D
Repartizarea profitului (ct.129)
TOTAL CAPITALURI PROPRII
(rd.46+50+51+52+56-57+58-59-60)

A = Ta-Ven in avans
P = Tcp + Provizioane

34
35
36
37

0
0
0
0

0
0
0
0

0
0
0
0

38
39

125,546
125,546

79,798
79,798

40
41
42
43
44
45

72,673
0
72,673
90,490
90,490

18,066
0
18,066
100,463
83,567
16,896

16,537
0
16,537
79,821
75,551
4,270

46
47
48
49
50
51
52
53

4,481,550

4,481,550

4,481,550

4,481,550

4,481,550

4,481,550

7,837,258
12,329,249
230,996

7,837,258
13,112,483
230,996

8,800,151
13,133,553
252,066

54
55

12,098,253

1,969
12,879,518

1,969
12,879,518

56
57

1,488,634

167,614

58
59
60

1,400,662

61

716,530
422,695

1,400,662

882,595
0

21,070

26,136,691

24,716,310

26,100,349

50.64
29,855,329

26,081,068 29,855,329

BILANUL FINANCIAR AL S.C. Z S.A.

DINAMICA
Modificarea absolut
2010/2009 2011/2010
-396,954
-85,526
96,079
-11,860
-499,315
-73,653
0
0
-196,569
762,814
-467,943
-753,336
22,192
-13,831
143,005
-69,300
6,282
-13
-437,893
2,046,124
223,103
1,221,427

ELEMENTE DE ACTIV
ACTIVE IMOBILIZATE
Imobilizri necorporale
Imobilizri corporale
1. Terenuri
2. Constructii
3. Instalatii tehnice si masini
4. Alte instalatii utilaje si mobilier
5. Avansuri si imobilizari in curs
Imobilizari financiare
ACTIVE CIRCULANTE
Stocuri
1. Stocuri de materii prime si materiale
consumabile
2. Producia n curs de execuie
3. Semifabricate
3. Produse finite si marfuri

2009
15,118,538
58,705
15,009,443
850,620
5,978,998
8,106,369
55,541
17,915
50,390
14,736,791
7,390,426

2010
14,721,584
154,784
14,510,128
850,620
5,782,429
7,638,426
77,733
160,920
56,672
14,298,898
7,613,529

2011
14,636,058
142,924
14,436,475
850,620
6,545,243
6,885,090
63,902
91,620
56,659
16,345,022
8,834,956

2,991,598
1,100,632
0
3,295,668

3,097,932
959,953
0
3,516,521

3,009,637
852,826
0
4,895,338

106,334
-140,679
0
220,853

-88,295
-107,127
0
1,378,817

4. Avansuri pentru cumparari de stocuri

Creante
1. Creante comerciale
2. Alte creane
4. Decontari din operatiunile in curs de
clarificare
Disponibiliti
1. Casa si conturi la banci
2. Alte valori
ACTIVE TOTALE

2,528
4,789,969
4,632,112
157,857

39,123
5,064,010
4,226,182
677,000

77,155
6,434,941
5,760,722
674,218

36,595
274,041
-405,930
519,143

38,032
1,370,931
1,534,540
-2,782

0
2,556,396
2,556,396
0
29,855,329

160,828
1,621,359
1,621,359
0
29,020,482

1
1,075,125
1,075,125
0
30,981,080

160,828
-935,037
-935,037
0
-834,847

-160,827
-546,234
-546,234
0
1,960,598

ELEMENTE DE PASIV
CAPITAL PERMANENT
Capital propriu
1. Capital social
2. Prime de capital
3. Rezerve din reevaluare
4. Rezerve
5. Rezultatul reportat
6. Rezultatul exerciiului
7. Repartizarea profitului
8. Subventii pentru investitii

2009
26,107,610
26,081,068
4,481,550
0
7,837,258
12,329,249
1,488,634
1,400,662
1,400,662
90,490

2010
24,817,998
24,728,018
4,481,550
0
7,837,258
13,112,483
167,614
-882,595
0
83,567

Modificarea absolut
2011
2010/2009 2011/2010
25,711,278 -1,289,612
893,280
25,654,842 -1,353,050
926,824
4,481,550
0
0
0
0
0
8,800,151
0
962,893
13,133,553
783,234
21,070
-716,530 -1,321,020
-884,144
422,695 -2,283,257
1,305,290
21,070 -1,400,662
21,070
75,551
-6,923
-8,016

9. Active fictive
Datorii pe termen mediu i lung
1. Imprumuturi datorate institutiilor de
credit si leasinguri financiare
2. Furnizori si conturi asimilate
3. Clienti-creditori
4. Sume datorate entitatilor afiliate
5. Alte datorii inclusiv datorii fiscale si
datorii privind asigurarile sociale
6. Provizioane
DATORII PE TERMEN SCURT
Datorii de exploatare pe tr scurt
1. Datorii comerciale-furnizori
2. Avansuri incasate in contul
comenzilor (Clienti-creditori)
3. Sume datorate actionarilor
4. Alte datorii inclusiv datorii fiscale si
datorii privind asigurarile sociale
5. Provizioane
6. Venituri inregistrate in avans
Datorii financiare curente
1. mprumuturi din emisiune de
obligaiuni
2. Imprumuturi datorate instituiilor de
credit si leasinguri financiare
CAPITAL TOTAL
ACTIVUL NET

146,113
26,542

71,859
89,980

521,058
56,436

-74,254
63,438

449,199
-33,544

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

10,005
16,537
3,747,719
3,747,719
1,517,217

73,443
16,537
4,202,484
4,202,484
2,275,973

39,899
16,537
5,269,802
4,847,202
2,864,852

63,438
0
454,765
454,765
758,756

-33,544
0
1,067,318
644,718
588,879

32,311
304,397

34,744
337,929

98
344,500

2,433
33,531

-34,646
6,571

1,837,658
56,136
0
0

1,535,414
1,529
16,896
0

1,633,482
0
4,270
422,600

-302,244
-54,607
16,896
0

98,069
-1,529
-12,626
422,600

0
-834,847
-1,353,050

422,600
1,960,598
926,824

0
29,855,329
26,081,068

0
29,020,482
24,728,018

422,600
30,981,080
25,654,842

RON
DINAMICA
Indice
2010/2009 2011/2010
97.37
99.42
263.66
92.34
96.67
99.49
100.00
100.00
96.71
113.19
94.23
90.14
139.96
82.21
898.24
56.94
112.47
99.98
97.03
114.31
103.02
116.04
103.55
87.22
0.00
106.70

97.15
88.84
0.00
139.21

1,547.59
105.72
91.24
428.87

197.21
127.07
136.31
99.59

0.00
63.42
63.42
0.00
97.20

0.00
66.31
66.31
0.00
106.76

Indice
2010/2009 2011/2010
95.06
103.60
94.81
103.75
100.00
100.00
0.00
0.00
100.00
112.29
106.35
100.16
11.26
-427.49
-63.01
-47.89
0.00
0.00
92.35
90.41

49.18
339.01

725.11
62.72

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

734.06
100.00
112.13
112.13
150.01

54.33
100.00
125.40
115.34
125.87

107.53
111.02

0.28
101.94

83.55
2.72
0.00
0.00

106.39
0.00
25.27
0.00

0.00

0.00

0.00
97.20
94.81

0.00
106.76
103.75

RATE DE STRUCTUR DETERMINATE PE BAZA BILANULUI FINANCIAR

1. RATELE DE STRUCTUR ALE ELEMENTELOR DE ACTIV

1. Rata activelor imobilizate

1.1. Rata imobilizrilor necorporale
1.2. Rata imobilizrilor corporale
1.2.1. Rata Terenurilor
1.2.2. Rata Constructiilor
1.2.3. Rata Instalatiilor tehnice si masinilor
1.2. 4. Rata altor instalatii, utilaje si mobilier
1.2.5. Rata Avansurilor si imobilizarilor in curs

1.3. Rata imobilizarilor financiare

2. Rata activelor circulante
2.1. Rata stocurilor
2.1.1. Rata Stocurilor de materii prime si materiale
consumabile

2.1.2. Rata Produciei n curs de execuie

2.1.3. Rata Semifabricatelor
2.1.4. Rata Produselor finite si marfurilor
2.1.5. Rata Avansurilor pentru cumparari de stocuri

2.2. Rata creantelor

2.2.1. Rata Creantelor comerciale

2.2.2 Rata Altor creane

2.2.3. Rata Decontarilor din operatiunile in curs de
clarificare
2.3. Rata disponibilitatilor
2.3. Gradul net de asigurare cu disponibliti
- fata de activele circulante (casa si conturi la
banci/active circulante)
- fata de activele totale(casa si conturi al banci/active
totale)
2.4. Gradul brut de asigurare cu disponibiliti
- fata de activele circulante(total
disponibilitati/active circulante)
- fata de activele totale(total disponibilitati/active
totale)

Modificarea absolut
2010/2009
0.09
0.34
-0.27
0.08
-0.10
-0.83
0.08
0.49
0.03
-0.09
1.48

2009
50.64
0.20
50.27
2.85
20.03
27.15
0.19
0.06
0.17
49.36
24.75

2010
50.73
0.53
50.00
2.93
19.93
26.32
0.27
0.55
0.20
49.27
26.24

2011
47.24
0.46
46.60
2.75
21.13
22.22
0.21
0.30
0.18
52.76
28.52

10.02
3.69
0.00
11.04
0.01
16.04
15.52
0.53

10.67
3.31
0.00
12.12
0.13
17.45
14.56
2.33

9.71
2.75
0.00
15.80
0.25
20.77
18.59
2.18

0.65
-0.38
0.00
1.08
0.13
1.41
-0.95
1.80

0.00
8.56
*

0.55
5.59
*

0.00
3.47
*

0.55
-2.98
*

0.17

0.11

0.07

-0.06

0.09
*

0.06
*

0.03
*

-0.03
*

0.17

0.11

0.07

-0.06

0.09

0.06

0.03

-0.03

2. RATELE DE STRUCTUR ALE ELEMENTELOR DE PASIV

2009
STRUCTURA DUP CRITERIUL
EXIGIBILITII
1. Rata stabilitii financiare (Kper/Kt)
2. Rata datoriilor pe termen scurt (Dts/Kt)
2.1. Rata datoriilor financiare (Dfc/Dts)
2.2. Rata datoriilor comerciale (Dcom/Dts)

*
87.45
12.55
0.00
41.35

2010
*
85.52
14.48
0.00
55.39

2011
*
82.99
17.01
8.02
54.45

Modificarea absolut
2010/2009
*
-1.93
1.93
0.00
14.04

2.3. Rata altor datorii nefinanciare (Ad/Dts)

3. Rata structurii finanrii (Dts/Kper)
STRUCTURA PE FORME DE PROPRIETATE
1. Rata autonomiei financiare globale (Kpr/Kt)
2. Rata autonomiei financiare la termen (Kpr/Kper)
3. Rata de ndatorare global (Dt/Kt)
4. Rata de ndatorare la termen (Dtml/Kper)
5. Rata de ndatorare la termen (Dtml/Kpr)
Structura financiara (Dt/Kpr)

58.65
14.35
*
87.36
99.90
12.64
0.10
0.10
14.47

44.61
16.93
*
85.21
99.64
14.79
0.36
0.36
17.36

37.53
20.50
*
82.81
99.78
17.19
0.22
0.22
20.76

-14.04
2.58
*
-2.15
-0.26
2.15
0.26
0.26
2.89

BAZA BILANULUI FINANCIAR

Modificarea absolut
2011/2010
-3.49
-0.07
-3.40
-0.19
1.20
-4.10
-0.06
-0.26
-0.01
3.49
2.28

Indice de crestere
2010/2009
2011/2010
100.18
93.13
271.25
86.49
99.45
93.20
102.88
93.67
99.49
106.03
96.94
84.43
143.98
77.00
924.08
53.33
115.70
93.65
99.82
107.08
105.98
108.70

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-0.96
-0.56
0.00
3.68
0.11
3.32
4.03
-0.16

106.53
89.73
0.00
109.77
1,592.11
108.76
93.86
441.21

91.00
83.22
0.00
130.40
184.73
119.03
127.68
93.29

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-0.55
-2.12
*

0.00
65.25
*

0.00
62.11
*

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

-0.05

65.37

58.01

0.00

0.00

0.00

0.00

-0.02
*

65.25
*

62.11
*

0.00

0.00

0.00

0.00

-0.05

65.37

58.01

0.00

0.00

0.00

0.00

-0.02

65.25

62.11

0.00

0.00

0.00

0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

Modificarea absolut
2011/2010
*
-2.53
2.53
8.02
-0.94

Indice de crestere
2010/2009
2011/2010
*
97.80
115.36
0.00
133.96

*
97.04
117.46
0.00
98.30

-7.08
3.56
*
-2.40
0.14
2.40
-0.14
-0.14
3.40

76.06
117.96
*
97.54
99.74
117.00
356.63
357.56
119.95

84.13
121.04
*
97.18
100.14
116.23
60.54
60.45
119.60

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

0.10
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00

2. CONTUL DE PROFIT SI PIERDERE

RON
Indicatori
1. CA NET (rd. 02 la 04)
Producia vndut (ct.701+702+703+704+705+706+708)
Venituri din vnzarea mrfurilor (ct.707)
Venituri din subvenii de exploatare aferente CA nete
2. Variaia stocurilor
sold C
sold D
3. Producia imobilizat (ct.721+722)
4. Alte venituri din exploatare (ct.758+7417)
VENITURI DIN EXPLOATARE (rd. 01+0506+07+08)
5.a) Cheltuieli cu materiile prime i materiale consumabile
b) Alte cheltuieli materiale (ct.603+604+606+608)
c) Alte cheltuieli din afar (cu energie i ap)
d) Cheltuieli privind mrfurile (ct.607)
6. Cheltuieli cu personalul (rd. 15+16)
a) Salarii i tichete de mas
b) Cheltuieli cu asigurrile i protecia social
7.a) Ajustarea valorii imob. corp. i necorp (rd. 18-19)
a.1) Cheltuieli (ct.6811+6813)
a.2) Venituri (ct.7813+7815)
7.b) Ajustarea valorii activelor circulante (rd. 21-22)
b.1) Cheltuieli (ct.654+6814)
b.2) Venituri (ct.754+7814)
8. Alte cheltuieli de exploatare (rd. 24 la 26)
8.1. Cheltuieli privind prestaiile externe
8.2. Ch. cu alte impozite, taxe i vrsminte asimilate
8.3. Cheltuieli cu despgubiri, donaii i active cedate
Ajustri priv. provizioanele(rd.28-29)
Cheltuieli (ct.6812)
Venituri (ct.7812)
CHELT. DE EXPLOATARE (rd. 10 la
14+17+20+23+27)
REZULTATUL DIN EXPLOATARE:
- Profit (rd. 09-30)
- Pierdere (rd. 30-09)
9. Venituri din interese de participare
- din care, n cadrul grupului
10. Venituri din alte investiii financiare ce fac parte din
activele imobilizate
- din care, n cadrul grupului
11. Venituri din dobnzi (ct.766)
- din care, n cadrul grupului

Nr. rd.
1

Anul 2009
48,244,478

Anul 2010
45,513,070

2
3
4

43,811,010
4,433,468

39,603,267
5,909,803

5
6
7
8

4,092,328

3,244,485

0
195,967

9,133
269,915

52,532,773

49,036,603

10
11
12
13
14
15
16

8,332,339
322,093
839,524
2,989,783
32,259,215
25,531,324
6,727,891

7,240,928
125,260
764,226
4,112,781
31,652,160
25,375,728
6,276,432

17
18
19
20
21
22
23
24
25
26
27
28
29

1,787,890
1,787,890

1,744,959
1,744,959

0
7,243
7,243
3,691,188
3,068,484
112,150
510,554
72,673
72,673

30

50,294,705

31
32
33
34

2,238,068

35
36
37
38

3,867,583
3,202,319
107,980
557,284
-74,202
74,202
49,433,695

397,092

70,757

26,085

Alte venituri financiare

VENITURI FINANCIARE - TOTAL (rd.
33+35+37+39)
12. Ajust valorii imob fin de ca active circulante (rd. 4243)
Cheltuieli (ct.686)
Venituri (ct.786)
13. Cheltuieli privind dobnzile (ct.666-7418)
- din care, n cadrul grupului
Alte cheltuieli financiare
(ct.663+664+665+667+668+688)
CHELTUIELI FINANCIARE - TOTAL (rd.
41+44+46)
REZULTATUL
FINANCIAR
- Profit (rd. 40-47)
- Pierdere (rd. 47-40)
14. REZULTATUL CURENT
- Profit (rd. 31+48)
- Pierdere (rd. 32+49)
15. Venituri extraordinare (ct.771)
16. Cheltuieli extraordinare (ct.671)
17. REZULTATUL EXTRAORDINAR
- Profit (rd. 52-53)
- Pierdere (rd. 53-52)
VENITURI TOTALE (rd. 09+40+52)
CHELTUIELI TOTALE (rd. 30+47+53)
REZULTAT BRUT:
- Profit (rd. 56-57)
- Pierdere (rd.57-56)
18. IMPOZITUL PE PROFIT (ct.691-791)
19. Alte chelt. cu impozitele (ct.698)
20. REZULTATUL NET AL EXERCIIULUI
FINANCIAR
- Profit
- Pierdere

39

393,144

178,755

40

463,901

204,840

41
42
43
44
45

6,727

46
47

1,046,907
1,046,907

683,616
690,343

48
49

583,006

485,503

50
51
52
53
54
55
56
57

1,655,062
485,503
22,838
0
22,838
52,996,674
51,364,450

58
59
60
61

1,632,224

62
63

1,400,662

49,241,443
50,124,038

882,595
231,562

0
882,595

Anul 2011
46,905,298
39,130,492
7,774,806

4,600,799
0
255,058
51,761,155
7,229,711
164,214
773,854
5,123,366
31,439,273
25,255,408
6,183,865
1,786,977
1,786,977
5,300
5,300
4,717,208
3,590,734
126,227
1,000,247
-1,529
1,529
51,238,374
522,781

16,114

536,441
552,555
0

72,888

538,849
611,737

59,182
463,599

0
52,313,710
51,850,111
463,599
40,904

422,695

RATE DE STRUCTUR DETERMINATE PE BAZA BILANULUI FINANCIAR

1. RATELE DE STRUCTUR ALE ELEMENTELOR DE ACTIV

1. Rata activelor imobilizate

1.1. Rata imobilizrilor necorporale
1.2. Rata imobilizrilor corporale
1.2.1. Rata Terenurilor
1.2.2. Rata Constructiilor
1.2.3. Rata Instalatiilor tehnice si masinilor
1.2. 4. Rata altor instalatii, utilaje si mobilier
1.2.5. Rata Avansurilor si imobilizarilor in curs

1.3. Rata imobilizarilor financiare

2. Rata activelor circulante
2.1. Rata stocurilor
2.1.1. Rata Stocurilor de materii prime si materiale
consumabile

2.1.2. Rata Produciei n curs de execuie

2.1.3. Rata Semifabricatelor
2.1.4. Rata Produselor finite si marfurilor
2.1.5. Rata Avansurilor pentru cumparari de stocuri

2.2. Rata creantelor

2.2.1. Rata Creantelor comerciale

2.2.2 Rata Altor creane

2.2.3. Rata Decontarilor din operatiunile in curs de
clarificare
2.3. Rata disponibilitatilor
2.3. Gradul net de asigurare cu disponibliti
- fata de activele circulante (casa si conturi la
banci/active circulante)
- fata de activele totale(casa si conturi al
banci/active totale)
2.4. Gradul brut de asigurare cu disponibiliti
- fata de activele circulante(total
disponibilitati/active circulante)
- fata de activele totale(total disponibilitati/active
totale)

Modificarea absolut
2010/2009
2011/2010
0.09
-3.49
0.34
-0.07
-0.27
-3.40
0.08
-0.19
-0.10
1.20
-0.83
-4.10
0.08
-0.06
0.49
-0.26
0.03
-0.01
-0.09
3.49
1.48
2.28

2009
50.64
0.20
50.27
2.85
20.03
27.15
0.19
0.06
0.17
49.36
24.75

2010
50.73
0.53
50.00
2.93
19.93
26.32
0.27
0.55
0.20
49.27
26.24

2011
47.24
0.46
46.60
2.75
21.13
22.22
0.21
0.30
0.18
52.76
28.52

24.75
3.69
0.00
11.04
0.01
16.04
15.52
0.53

10.67
3.31
0.00
12.12
0.13
17.45
14.56
2.33

9.71
2.75
0.00
15.80
0.25
20.77
18.59
2.18

-14.08
-0.38
0.00
1.08
0.13
1.41
-0.95
1.80

-0.96
-0.56
0.00
3.68
0.11
3.32
4.03
-0.16

0.00
8.56
*

0.55
5.59
*

0.00
3.47
*

0.55
-2.98
*

-0.55
-2.12

0.17

0.11

0.07

-0.06

-0.05

0.09
*

0.06
*

0.03
*

-0.03
*

-0.02

0.17

0.11

0.07

-0.06

-0.05

0.09

0.06

0.03

-0.03

-0.02

2. RATELE DE STRUCTUR ALE ELEMENTELOR DE PASIV

2009
STRUCTURA DUP CRITERIUL
EXIGIBILITII
1. Rata stabilitii financiare (Kper/Kt)
2. Rata datoriilor pe termen scurt (Dts/Kt)
2.1. Rata datoriilor financiare (Dfc/Dts)

*
87.45
12.55
0.00

2010
*
85.52
14.48
0.00

2011
*
82.99
17.01
8.02

Modificarea absolut
2010/2009
2011/2010
*
-1.93
1.93
0.00

*
-2.53
2.53
8.02

2.2. Rata datoriilor comerciale (Dcom/Dts)

2.3. Rata altor datorii nefinanciare (Ad/Dts)
3. Rata structurii finanrii (Dts/Kper)
STRUCTURA PE FORME DE PROPRIETATE

14.35
*

16.93
*

20.50
*

2.58
*

3.56

1. Rata autonomiei financiare globale (Kpr/Kt)

87.45

85.21

82.81

-2.24

-2.40

2. Rata autonomiei financiare la termen (Kpr/Kper)

99.90

99.64

99.78

-0.26

0.14

3. Rata de ndatorare global (Dt/Kt)

12.64

14.79

17.19

2.15

2.40

4. Rata de ndatorare la termen (Dtml/Kper)

0.10

0.36

0.22

0.26

-0.14

5. Rata de ndatorare la termen (Dtml/Kpr)

Structura financiara (Dt/Kpr)

0.10
14.47

0.36
17.36

0.22
20.76

0.26
2.89

-0.14
3.40

UI FINANCIAR

Indice de crestere
2010/2009
2011/2010
100.18
93.13
271.25
86.49
99.45
93.20
102.88
93.67
99.49
106.03
96.94
84.43
143.98
77.00
924.08
53.33
115.70
93.65
99.82
107.08
105.98
108.70

2009
total activ
29855329
ELEMENTE DE ACTIV
2009
2010
ACTIVE IMOBILIZATE
15118538 14721584
Imobilizri necorporale
58705
154784
Imobilizri corporale
15009443 14510128
1. Terenuri
850620
850620
2. Constructii
5978998
5782429
3. Instalatii tehnice si masini 8106369
7638426
4. Alte instalatii utilaje si mobilier 55541
77733
5. Avansuri si imobilizari in curs 17915
160920
Imobilizari financiare
50390
56672

2011
14636058
142924
14436475
850620
6545243
6885090
63902
91620
56659

43.12
89.73
0.00
109.77
1,592.11
108.76
93.86
441.21

91.00
83.22
0.00
130.40
184.73
119.03
127.68
93.29

ACTIVE CIRCULANTE
14736791 14298898
Stocuri
7390426
7613529
1. Stocuri de materii prime si materiale
2991598consumabile
3097932
2. Producia n curs de execuie1100632
959953
3. Semifabricate
0
0
3. Produse finite si marfuri
3295668
3516521
4. Avansuri pentru cumparari de stocuri
2528
39123
Creante
4789969
5064010

16345022
8834956
3009637
852826
0
4895338
77155
6434941

0.00
65.25

0.00
62.11

1. Creante comerciale
4632112
4226182
2. Alte creane
157857
677000
4. Decontari din operatiunile in curs de0clarificare
160828

5760722
674218
1

65.37

58.01

Disponibiliti

2556396

1621359

1075125

65.25

62.11

1. Casa si conturi la banci

2. Alte valori

2556396
0

1621359
0

1075125
0

65.37

58.01

ACTIVE TOTALE

29855329

29020482

30981080

65.25

62.11

ELEMENTE DE PASIV
CAPITAL
PERMANENT

2009
26,107,610

2010
2011
24,817,998 25,711,278

Capital propriu
1. Capital social
2. Prime de capital
3. Rezerve din reevaluare

26,081,068 24,728,018 25,654,842

4,481,550
4,481,550 4,481,550
0
0
0
7,837,258
7,837,258 8,800,151

Indice de crestere
2010/2009
2011/2010
*
97.80
115.36
0.00

*
97.04
117.46
0.00

117.96

121.04

97.44

97.18

99.74

100.14

117.00

116.23

356.63

60.54

357.56
119.95

60.45
119.60

4. Rezerve
5. Rezultatul reportat
6. Rezultatul exerciiului
7. Repartizarea profitului
8. Subventii pentru
investitii

12,329,249
1,488,634
1,400,662
1,400,662
90,490

83,567

75,551

9. Active fictive
Datorii pe termen mediu
i lung
1. Imprumuturi datorate
institutiilor de credit si
leasinguri financiare
2. Furnizori si conturi
asimilate
3. Clienti-creditori
4. Sume datorate
entitatilor afiliate

146,113

71,859

521,058

26,542

89,980

56,436

0
0

0
0

0
0

10,005
16,537

73,443
16,537

39,899
16,537

3,747,719

4,202,484

5,269,802

3,747,719

4,202,484

4,847,202

1,517,217

2,275,973

2,864,852

32,311

34,744

98

304,397

337,929

344,500

1,837,658
56,136

1,535,414
1,529

1,633,482
0

16,896

4,270

422,600

5. Alte datorii inclusiv

datorii fiscale si datorii
privind asigurarile sociale
6. Provizioane
DATORII PE TERMEN
SCURT
Datorii de exploatare pe
tr scurt
1. Datorii comercialefurnizori
2. Avansuri incasate in
contul comenzilor (Clienticreditori)
3. Sume datorate
actionarilor
4. Alte datorii inclusiv
datorii fiscale si datorii
privind asigurarile sociale
5. Provizioane
6. Venituri inregistrate in
avans
Datorii financiare
curente
1. mprumuturi din
emisiune de obligaiuni
2. Imprumuturi datorate
instituiilor de credit si
leasinguri financiare
CAPITAL TOTAL
ACTIVUL NET

13,112,483 13,133,553
167,614
-716,530
-882,595
422,695
0
21,070

0
0
422,600
29,855,329 29,020,482 30,981,080
26,081,068 24,728,018 25,654,842

RATE DE STRUCTUR DETERMINATE PE BAZA BILANULUI FINANCIAR

1.

RATELE DE STRUCTUR ALE ELEMENTELOR DE ACTIV

1. Rata activelor imobilizate

1.1. Rata imobilizrilor necorporale
1.2. Rata imobilizrilor corporale
1.2.1. Rata Terenurilor
1.2.2. Rata Constructiilor
1.2.3. Rata Instalatiilor tehnice si masinilor
1.2. 4. Rata altor instalatii, utilaje si mobilier
1.2.5. Rata Avansurilor si imobilizarilor in curs
1.3. Rata imobilizarilor financiare
2. Rata activelor circulante
2.1. Rata stocurilor
2.1.1. Rata Stocurilor de materii prime si materiale consumabile
2.1.2. Rata Produciei n curs de execuie
2.1.3. Rata Semifabricatelor
2.1.4. Rata Produselor finite si marfurilor
2.1.5. Rata Avansurilor pentru cumparari de stocuri
2.2. Rata creantelor
2.2.1. Rata Creantelor comerciale
2.2.2 Rata Altor creane
2.2.3. Rata Decontarilor din operatiunile in curs de clarificare
2.3. Rata disponibilitatilor
2.3. Gradul net de asigurare cu disponibliti
- fata de activele circulante (casa si conturi la banci/active circulante)
- fata de activele totale(casa si conturi al banci/active totale)
2.4. Gradul brut de asigurare cu disponibiliti
- fata de activele circulante(total disponibilitati/active circulante)
- fata de activele totale(total disponibilitati/active totale)

2.

2009
50.64
0.20
50.27
2.85
20.03
27.15
0.19
0.06
0.17
49.36
24.75
24.75
3.69
0.00
11.04
0.01
16.04
15.52
0.53
0.00
8.56
*

2010
50.73
0.53
50.00
2.93
19.93
26.32
0.27
0.55
0.20
49.27
26.24
10.67
3.31
0.00
12.12
0.13
17.45
14.56
2.33
0.55
5.59
*

0.17
0.09
*

0.11
0.06
*

0.17
0.09

0.11
0.06

RATELE DE STRUCTUR ALE ELEMENTELOR DE PASIV

2009
STRUCTURA DUP CRITERIUL EXIGIBILITII
1. Rata stabilitii financiare (Kper/Kt)
2. Rata datoriilor pe termen scurt (Dts/Kt)
2.1. Rata datoriilor financiare (Dfc/Dts)
2.2. Rata datoriilor comerciale (Dcom/Dts)
2.3. Rata altor datorii nefinanciare (Ad/Dts)
3. Rata structurii finanrii (Dts/Kper)
STRUCTURA PE FORME DE PROPRIETATE
1. Rata autonomiei financiare globale (Kpr/Kt)
2. Rata autonomiei financiare la termen (Kpr/Kper)
3. Rata de ndatorare global (Dt/Kt)
4. Rata de ndatorare la termen (Dtml/Kper)
5. Rata de ndatorare la termen (Dtml/Kpr)
Structura financiara (Dt/Kpr)

2010
*

87.45
12.55
0.00

85.52
14.48
0.00

14.35
*

16.93
*

87.45
99.90
12.64
0.10
0.10
14.47

85.21
99.64
14.79
0.36
0.36
17.36

Modificarea absolut
Indice de crestere
2011 2010/2009
2011/2010
2010/2009
2011/2010
47.24
0.09
-3.49
100.18
93.13
0.46
0.34
-0.07
271.25
86.49
46.60
-0.27
-3.40
99.45
93.20
2.75
0.08
-0.19
102.88
93.67
21.13
-0.10
1.20
99.49
106.03
22.22
-0.83
-4.10
96.94
84.43
0.21
0.08
-0.06
143.98
77.00
0.30
0.49
-0.26
924.08
53.33
0.18
0.03
-0.01
115.70
93.65
52.76
-0.09
3.49
99.82
107.08
28.52
1.48
2.28
105.98
108.70
9.71
-14.08
-0.96
43.12
91.00
2.75
-0.38
-0.56
89.73
83.22
0.00
0.00
0.00
0.00
0.00
15.80
1.08
3.68
109.77
130.40
0.25
0.13
0.11
1592.11
184.73
20.77
1.41
3.32
108.76
119.03
18.59
-0.95
4.03
93.86
127.68
2.18
1.80
-0.16
441.21
93.29
0.00
0.55
-0.55
0.00
0.00
3.47
-2.98
-2.12
65.25
62.11
*
0.07
-0.06
-0.05
65.37
58.01
0.03
-0.03
-0.02
65.25
62.11
*
0.07
-0.06
-0.05
65.37
58.01
0.03
-0.03
-0.02
65.25
62.11

Modificarea absolut
Indice de crestere
2011 2010/2009
2011/2010
2010/2009
2011/2010
*
*
*
*
82.99
-1.93
-2.53
97.80
97.04
17.01
1.93
2.53
115.36
117.46
8.02
0.00
8.02
0.00
0.00

20.50
*

2.58

3.56

117.96

121.04

-2.24
-0.26
2.15
0.26
0.26
2.89

-2.40
0.14
2.40
-0.14
-0.14
3.40

97.44
99.74
117.00
356.63
357.56
119.95

97.18
100.14
116.23
60.54
60.45
119.60

*
82.81
99.78
17.19
0.22
0.22
20.76

RATE DE STRUCTUR DETERMINATE PE BAZA BILANULUI FINANCIAR

1. RATELE DE STRUCTUR ALE ELEMENTELOR DE ACTIV

1. Rata imobilizrilor necorporale

2. Rata imobilizrilor corporale
3. Rata imobilizarilor financiare
4. Rata stocurilor
5. Rata creantelor
6. Rata disponibilitatilor

2009
0.20
50.27
0.17
24.75
16.04
8.56

2010
0.53
50.00
0.20
26.24
17.45
5.59

2011
0.46
46.60
0.18
28.52
20.77
3.47

Modificarea absolut
2010/2009
0.34
-0.27
0.03
1.48
1.41
-2.98

2. RATELE DE STRUCTUR ALE ELEMENTELOR DE PASIV

7. Rata autonomiei financiare (Kpr/Kt)

8. Rata stabilitii financiare (Kper/Kt)
9. Rata de ndatorare global (Dt/Kt)

2009
87.36
87.45
12.64

2010
85.21
85.52
14.79

2011
82.81
82.99
17.19

Modificarea absolut
2010/2009
-2.15
-1.93
2.15

1. Rata generala a indatorarii

2. Rata datoriilor financiare
3. Rata de indatorare a activitatii de exploatare

2009
14.47
0.10
12.72

2010
17.36
0.36
18.23

2011
22.41
0.22
18.76

Modificarea absolut
2010/2009
2.89
0.26
5.51

4. Rata capacitatii de rambursare a datoriilor financiare

-0.11

0.10

-1.38

0.22

a) Rata fondului de rulment

b) Rata acoperii nevii fondului de rulment
c) Rata acoperirii activului circulant
d) Rata de acoperire a imobilizarilor

82.00
90.22
74.57
1.73

79.86
79.64
70.61
1.69

85.00
74.59
67.76
1.76

-2.14
-10.58
-3.96
-0.04

1. Rata lichiditatii curente

2. Rata lichiditatii rapide
3. Rata lichiditatii imediate
4. Rata richiditatii la vedere
5. Rata lichiditatii patrimoniale

3.93
1.96
0.68
0.00
0.68

3.40
1.59
0.39
0.00
0.39

2.87
1.32
0.19
0.00
0.19

-0.53
-0.37
-0.30
0.00
-0.30

1. Rata solvabilitatii generale

2 Rata solvabilitatii patrimoniale

7.91
0.87

6.76
0.85

5.39
0.83

-1.15
-0.02

Rata acoperirii nevoii de fond de rulment este in scadere ceea ce rezulta ca gradul de acoperire este in scadere si nevoia de tre

Rata de acoperire a imobilizarilor este supraunitara ceea ce indica finantarea in totalitate a activului imobilizat de catre capitaluri

ILANULUI FINANCIAR

Modificarea absolut
2011/2010
-0.07
-3.40
-0.01
2.28
3.32
-2.12

Indice de crestere
2010/2009
2011/2010
271.25
86.49
99.45
93.20
115.70
93.65
105.98
108.70
108.76
119.03
65.25
62.11

Modificarea absolut
2011/2010
-2.40
-2.53
2.40

Indice de crestere
2010/2009
2011/2010
97.54
97.18
97.80
97.04
117.00
116.23

Modificarea absolut
2011/2010
5.05
-0.14
0.54

Indice de crestere
2010/2009
2011/2010
119.95
129.09 *Rata creste => datoriile se maresc, posibil ca termenele de incasare sa se fi mari
357.56
60.45
143.28
102.94

-1.48

-88.94

-1,353.34

5.14
-5.05
-2.85
0.07

97.39
88.27
94.69
97.62

106.44
93.66
95.96
104.20

-0.53
-0.27
-0.20
0.00
-0.20

86.53
81.15
56.56
#DIV/0!
56.56

84.39
82.93
48.95
#DIV/0!
48.95

1 *Rata lichiditatii curente este peste valoarea minima de 1 si reflecta gra

0.65 *Rata lichiditatii rapide este in scadere ceea ce insemna ca gradul de a
0.35 *Rata lichiditatii imediate a scazut sub pragul recomandat ceea ce inse
0.85
>1

-1.37
-0.02

85.47
97.54

79.71
97.18

1.4 *Gradul de acoperire a datoriilor totale pe baza activelor totale este pes
0.65 * Rata solvabilitatii patrimoniale este peste valoarea recomandata.

2009
2010
2011
FR= 10,989,072.00 10,096,414.00 11,075,220.00
NFR=
12,180,395
12,677,539
14,847,297

rire este in scadere si nevoia de trezorerie trebuie finantata cu ajutorul creditelor bancare pe termen scurt.

ctivului imobilizat de catre capitalurile permanente si ca findul de rulement este pozitiv. (ceea ce este adevarat in cazul de fata)

ermenele de incasare sa se fi marit.

valoarea minima de 1 si reflecta gradul datoriilor curente care pot fi acoperite de activele curente.
ere ceea ce insemna ca gradul de acoperire a datoriilor pe termen scurt pe baza creantelor si disponibilitatilor banesti este in scadere, dar es
ub pragul recomandat ceea ce inseamna ca datoriile exigibile pe termen scurt nu pot fi acoperite pe baza celor mai lichide active

ale pe baza activelor totale este peste valoarea recomandata.

e peste valoarea recomandata.

varat in cazul de fata)

sti este in scadere, dar este peste valoarea minima.

i lichide active