ANALIZA PERFORMANELOR NTREPRINDERII PE BAZA

BILANLUI CONTABIL I A CONTULUI DE PROFIT I

PIERDERE

Tabelul 1
ANALIZA DINAMICII ACTIVULUI PATRIMONIAL LA S.C. COTNARI S.A. N
PERIOADA 2009 -2011
2010
2011
2009
Specificaie
Imobilizri necorporale
Imobilizri corporale
Imobilizri financiare
Active imobilizate
Stocuri
Creane totale
Disponibiliti bneti
Active

circulante

Conturi de regularizare i
asimilate - activ
TOTAL ACTIV

100%
56.208.325
100%
879
100%
56.209.204

0%
63.482.918
112,94%
100%
63.483.797

68.351.446
121,60%
879
100%
68.376.783

100%

112,94%

121,65%

9.106.852
100%
25.317.303
100%
4.711.370
100%
39.135.525
100%
0
100%
95.732.058

11.011.574
120,92%
26.514.249
104,73%
1.488.915
31,60%
39.014.738
99,69%
0
0%
102.733.868

5.989.061
65,76%
25.271.701
99,82%
15.796.508
335,28%
47.057.270
120,24%
0
0%
115.548.212

100%

107,31%

120,70%

879

24.458

TAB2

ANALIZA DINAMICII PASIVULUI PATRIMONIAL LA S.C. COTNARI S.A.

N PERIOADA 2009 -2011
2010
2011
2009
Specificaie
17.191.53
17.191.530
17.191.530
0
Capital social
100,00%
100,00%
100%
14.209.868
17.235.588
10.587.055
Rezerve
34,22%
62,80%
100%
0
0
0
Alte fonduri
100%
3.598.418
1.968.488
4.672.888
Profit
77,01%
42,13%
100%
207.711
114.159
270.753
Repartizarea profitului
76,72%
42,16%
100%
25.884.903
46.163.473
23.314.739
Subvenii pentru investiii
111,02%
198,00%
100%
43.901.626
45.388.830
41.201.287
Capitalul propriu
106,55%
110,16%
100%
10.457.580
6.572.579
11.141.597
Credite pe termen mediu i lung
93,86%
58,99%
100%
10.277.051
6.897.087
13.379.425
Furnizori i asimilate
76,81%
51,55%
100%
Alte obligaii de exploatare
100%

Datorii totale
Conturi de regularizare i
asimilate - pasiv
TOTAL PASIV

30.828.703
100%

32.712.006
106,11%
-

22.041.961
71,50%
-

102.733.868

115.548.212
120,70%

100%
95732058
100%

107,3%

TAB3

RATELE DE STRUCTUR ALE ACTIVULUI I PASIVULUI PATRIMONIAL LA SC

COTNARI SA.
Specificare
Rata activelor imobilizate
Rata imobilizrilor necorporale
Rata imobilizrilor corporale
Rata imobilizrilor financiare
Rata activelor circulante
Rata stocurilor

2009
58,72%
0,00%
58,71%
0,0009%
40,88%
9,51%

2010
61,79%
0,00%
61,79%
0,0009%
37,98%
10,72%

2011
59,18%
0,02%
59,15%
0,0008%
40,73%
5,18%

Rata creanelor
Rata disponibilitilor bneti
Rata stabilitii financiare
Rata autonomiei financiare
Rata datoriilor totale

26,45%
4,92%
55,16%
43,04%
32,20%

25,81%
1,45%
56,07%
42,73%
31,84%

21,87%
13,67%
46,81%
39,28%
19,08%

tabelul 4

Analiza fondului de rulment i al necesarului de fond de rulment

Nr.

Indicatori

Capital permanent

Active fixe

Active circulante

Disponibiliti bneti

Active ciculante
(-disponibiliti)

Datorii curente

Fond de rulment

Necesar de fond de
rulment

Trezorrie net

2009

2010

2011

52.803.319
100%
56.209.204
100%
25.317.303
100%
4.711.370

57.603.809
109,09%
63.483.797
112,94%
39.014.738
154,10%
1.488.915

54.082.356
102,42%
68.376.783
121,65%
47.057.270
185,87%
15.796.508

100%
20.605.933
100%
19.226.671
100%
-3.405.885
100%
1.379.262
100%
-4.785.147
100%

31,60%
37.525.823
182,11%
19.009.823
98,87%
-5.879.988
172,64%
18.516.000
1342,46%
-24.395.988
509,83%

335,28%
31.260.762
151,71%
13.348.435
69,43%
-14.294.427
419,70%
17.912.327
1298,69%
-32.206.754
673,06%