Documente Academic
Documente Profesional
Documente Cultură
A
A. ACTIVE IMOBILIZATE
I. IMOBILIZARI NECORPORALE TOTAL
II. IMOBILIZARI CORPORALE TOTAL
III. IMOBILIZARI FINANCIARE TOTAL
ACTIVE IMOBILIZATE - TOTAL
B. ACTIVE CIRCULANTE
I. STOCURI TOTAL
II.CREANTE TOTAL
III.INVESTITII PE TERMEN SCURT TOTAL
IV. CASA I CONTURI LA BNCI
ACTIVE CIRCULANTE - TOTAL
C. CHELTUIELI N AVANS
D. DATORII PE TERMEN SCURT TOTAL
E. ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE
F. TOTAL ACTIVE MINUS DATORII CURENTE
G. DATORI PE TERMEN LUNG TOTAL
H. PROVIZIOANE TOTAL
I. VENITURI IN AVANS TOTAL
J. CAPITAL I REZERVE
I. CAPITAL
CAPITAL TOTAL
II. PRIME DE CAPITAL
III. REZERVE DIN REEVALUARE
IV. REZERVE
REZERVE TOTAL
V. REZULTATUL REPORTAT
VI. REZULTATUL EXERCIIULUI
Repartizarea profitului
CAPITALURI PROPRII - TOTAL
TOTAL ACTIV
TOTAL PASIV
Indicatori din Bilant
Sold la
2010
1
2011
2
1,142,211,459
18,769,904,648
6,711,544,766
26,623,660,873
1,066,672,344
21,255,612,152
6,246,053,118
28,568,337,614
1,828,696,965
2,159,418,564
1,416,091,506
5,404,207,035
74,208,255
4,884,114,200
574,917,368
27,198,578,241
3,487,435,748
7,502,395,876
33,054,812
1,695,805,503
2,873,110,847
567,026,496
5,135,942,846
115,273,240
4,677,942,732
553,691,977
29,122,029,591
2,255,228,600
7,962,682,564
32,807,642
5,664,410,834
55,357,958
5,664,410,834
36,399,103
5,950,901,204
2,826,978,447
1,799,154,602
101,709,733
16,195,075,527
32,102,076,163
32,102,076,163
6,192,068,303
3,521,826,014
3,685,607,226
209,401,533
18,890,892,162
33,819,553,700
33,819,553,700
2010
2011
26,623,660,873
28,568,337,614
5,404,207,035
5,135,942,846
Stocuri
1,828,696,965
1,695,805,503
Casa si conturi
1,416,091,506
567,026,496
Creante
2,159,418,564
2,873,110,847
Capitaluri total
16,195,075,527
18,890,892,162
Capital social
5,664,410,834
5,664,410,834
Provizioane
7,502,395,876
7,962,682,564
Datorii total
8,371,549,948
6,933,171,332
2010
2011
Cifra de afaceri
13,953,092,655
16,565,465,973
Total venituri
15,539,741,666
17,717,609,335
Total cheltuieli
13,324,102,647
13,238,970,097
Profit brut
2,215,639,019
4,478,639,238
Profit net
1,799,154,602
3,685,607,226
25.176
22.052
Numar salariati
CONTUL DE PROFIT I PIERDERE
Denumirea indicatorilor
Nr. rd.
Exercitiul financiar
2010
1
13,953,092,655
11,529,127,066
2,449,109,633
25,144,044
86,869,934
Sold D
3. Producia realizat de entitate pentru
scopurile sale proprii i capitalizat(ct.721+
722)
4. Alte venituri din exploatare
(ct.758+7417+7815)
-din care, venituri din fondul comercial negativ
VENITURIDINEXPLOATARETOTAL(rd.01+07-08
+ 09 + 10)
245,619,336
10
343,656,477
11
12
14,629,238,402
13
1,213,709,372
14
39,035,155
15
416,272,385
16
2,193,546,252
17
18
1,919,305,092
19
1,480,438,732
20
438,866,360
21
1,987,119,625
22
2,015,514,538
23
28,394,913
Produciavndut
(ct.701+702+703+704+705+706+708)
Venituridinvnzareamrfurilor(ct.707)
b)Altecheltuieliexterne(cuenergieiap)(ct.6057413)
c)Cheltuieliprivindmrfurile(ct.607)
Reduceri comerciale primite (ct. 609)
6. Cheltuieli cu personalul (rd. 19 +20), din care:
a)Salariiiindemnizaii(ct.641+642+643+6447414)
b)Cheltuielicuasigurrileiproteciasocial
(ct.645-7415)
7.a) Ajustri de valoare privind imobilizrile
corporale i necorporale (rd. 22 - 23)
b)Ajustridevaloareprivindactivelecirculante(rd.
25 - 26)
b.1) Cheltuieli (ct.654+6814)
24
-55,896,914
25
158,293,562
26
214,190,476
27
4,199,456,511
28
2,921,242,828
29
783,469,106
30
494,744,577
Cheltuielicudobnzilederefinanarenregistratede
entitileradiatedinRegistrulgeneralsicaremaiauin
derulare contracte de leasing (ct.666*)
31
Ajustriprivindprovizioanele(rd.33-34)
32
-485,002,623
33
288,891,212
34
773,893,835
35
11,427,544,855
36
3,201,693,547
37
38
202,280,861
-dincare,veniturileobinutedelaentitileafiliate
39
199,993,531
40
-dincare,veniturileobinutedelaentitileafiliate
41
42
121,888,606
-dincare,veniturileobinutedelaentitileafiliate
43
91,320,532
44
586,333,797
45
910,503,264
46
447,471,458
- Cheltuieli (ct.686)
47
759,223,252
- Venituri (ct.786)
48
311,751,794
49
128,844,537
-dincare,cheltuielilenrelaiacuentitileafiliate
50
23,631,556
51
1,320,241,797
CHELTUIELIFINANCIARETOTAL(rd.46+49+51)
52
1,896,557,792
- Cheltuieli (ct.6812)
- Venituri (ct.7812)
CHELTUIELIDEEXPLOATARETOTAL(rd.13la16-
17 +18 + 21 + 24 + 27 + 32)
PROFITUL SAU PIERDEREA DIN EXPLOATARE:
- Profit (rd. 12 - 35)
- Pierdere (rd. 35 - 12)
9. Venituri din interese de participare
(ct.7611+7613)
PROFITULSAUPIERDEREAFINANCIAR():
- Profit (rd. 45 - 52)
53
54
986,054,528
55
2,215,639,019
PROFITULSAUPIERDEREACURENT():
- Profit (rd. 12 + 45 - 35 - 52)
56
57
58
59
60
61
15,539,741,666
62
13,324,102,647
63
2,215,639,019
PROFITULSAUPIERDEREABRUT():
- Profit (rd. 61 - 62)
- Pierdere (rd. 62 - 61)
18. Impozitul pe profit (ct.691)
19. Alte impozite neprezentate la elementele de
mai sus (ct.698)
20. PROFITUL SAU PIERDEREA NET() A
EXERCIIULUI FINANCIAR:
- Profit (rd. 63 - 64 - 65 - 66)
- Pierdere (rd. 64 + 65 + 66 - 63)
64
65
416,484,417
66
67
1,799,154,602
68
2012
3
917,850,375
24,804,649,075
5,992,612,690
31,715,112,140
1,763,435,040
3,267,137,787
473,946,418
83,472,634
5,587,991,879
107,758,753
5,014,569,278
660,834,070
32,375,946,210
1,846,069,267
7,605,238,450
33,534,832
CAF
5,778,964,689
5,937,166,217
3,748,743,062
2012
2011
2010
18,983,366,110
6,311,086,810
7,298,850,071
3,850,620,876
213,550,945
22,911,450,945
37,410,862,772
37,410,862,772
2012
31,715,112,140
5,587,991,879
1,763,435,040
83,472,634
3,267,137,787
22,911,450,945
N/A
7,605,238,450
6,860,638,545
Rsolvab generale
5.452970963
4.877934221
3.834663397
2012
2011
2,010
2012
16,565,465,973
20,962,683,542
16,379,213,905
4,583,469,637
3,850,620,876
20.508
Exercitiul financiar
2011
2012
3
2
16,565,465,973
19,510,054,765
13,850,865,004
14,929,794,717
4,594,105,364
13,845,316
2,726,308,898
11,707,929
-
217,832,120
215,441,345
475,561,042
487,805,772
205,937,960
17,031,523,630
1,223,591,407
20,328,296,120
1,496,554,116
36,750,713
26,239,720
353,694,136
693.224
360,071,905
4,340,464,372
1,816,495
1,784,033,082
1,797,069,131
1,349,731,693
1,336,724,390
434,301,389
460,344,741
2,679,007,285
2,252,500,483
2,253,289,698
789.215
2,123,755,317
2,307,555,692
183,800,375
27,544,258
81,797,106
114,306,231
191,119,216
76,812,985
3,824,367,492
5,229,915,790
109,341,364
2,662,557,819
3,151,726,587
846,482,011
315,327,662
-182,857,276
716,022,978
-411,000,124
503,772,859
914,772,983
11,997,938,356
15,075,560,013
5,033,585,274
5,252,736,107
533,165,702
0
303,218,308
298,099,071
125,283,476
151,365,627
105,269,684
130,695,100
257,583,921
21,988,702
686,085,705
634,387,422
181,915,784
212,551,474
215,588,620
393,867,190
178,278,570
73,182,063
112,427,589
394,467,258
36,862,939
985,933,894
1,241,031,741
1,303,653,892
0
669,266,470
554,946,036
4,478,639,238
0
-
0
0
17,717,609,335
13,238,970,097
4,478,639,238
0
793,032,012
20,962,683,542
16,379,213,905
4,583,469,637
0
840,030,448
3,685,607,226
0
3,850,620,876
0
Bilant
AN 2010
AN 2011
ACTIV
32,102,076,163
33,819,553,700
A.Active imobilizate
I. Imobilizari necorporale
II. Imobilizari corporale
III.Imobilizari financiare
26,623,660,873
1,142,211,459
18,769,904,648
6,711,544,766
28,568,337,614
1,066,672,344
21,255,612,152
6,246,053,118
5,404,207,035
1,828,696,965
2,159,418,564
0
1,416,091,506
5,135,942,846
1,695,805,503
2,873,110,847
0
567,026,496
74,208,255
115,273,240
B.Active circulante
I.Stocuri
II.Creante
III.Titluri financiare
IV.Casa
C.Cheltuieli in avans
Calcul indicatori
1.Analiza pozitiei financiare
A) Situatia neta(SN)=Active totale - Datorii Totale
SN indica valoarea intreprinderii, rezultatul este >0 , deci avem un management financiar performant.
SN
FR
NFR
TN
CF
2010
23,730,526,215
520,092,835
-895,998,671
1,416,091,506
2011
26,886,382,368
458,000,114
-109,026,382
567,026,496
-849,065,010
AN 2012
37,410,862,772
Pasiv
31,715,112,140
917,850,375
24,804,649,075
5,992,612,690
D.Capitaluri proprii
E.Datorii pe o perioada mai mica de 1 an
1.Sume datorate institutiilor de credit
2.Avansul incasate in contul comenzilor
3.Datorii comerciale-furnizori (din exploatare)
4.Datorii din operatiuni de leasing financiar
5.Alte datorii , inclusive cele fiscal si CAS
5,587,991,879
1,763,435,040
3,267,137,787
473,946,418
83,472,634
107,758,753
2012
30,550,224,227
573,422,601
16,003,549
557,419,052
-9,607,444
AN 2010
AN 2011
AN 2012
32,102,076,163
33,819,553,700
37,410,862,772
16,195,075,527
4,884,114,200
391,051,692
56,644,908
2,853,399,364
831,420,581
751,597,655
18,890,892,162
4,677,942,732
470,158,047
46,372,959
2,290,740,847
831,571,754
1,039,099,125
2,255,228,600
2,197,256,546
57,972,054
7,962,682,564
32,807,642
22,911,450,945
5,014,569,278
524,633,317
85,120,174
2,248,016,404
970,327,682
1,185,680,641
1,846,069,267
1,717,049,142
129,020,125
7,605,238,450
3,487,435,748
3,465,508,688
21,927,060
7,502,395,876
33,054,812
33,534,832
2012
2011
19,510,054,765
16,565,465,973
1,763,435,040
2,123,755,317
1,882,865,741
2,252,500,483
11,739,266,754
11,014,806,124
Cheltuieli cu personalul
Ch.cu impozite, taxe, varsaminte
asimilate
1,797,069,131
1,784,458,392
924,811,306
837,191,958
9,017,386,317
8,393,155,774
0
914,772,983
503,772,859
10,471,949,735
CA
Stocuri
Productia imobilizata
Consumuri externe
1)
2)
3)
VA (Val. Adaugata)
RE (Rez. Expl.)
5,252,736,107
1,695,805,503
1,614,036,256
0
716,022,978
533,165,702
7,998,290,645
5,033,585,274
4)
Venituri financiare
Cheltuieli financiare
634,387,422
1,303,653,892
690,461,816
1,283,964,369
RC (Rez. Crt.)
4,583,469,637
4,440,082,721
0
0
0
0
Venituri extraord.
Cheltuieli extraord.
5)
RB (Rez. Brut)
Ch. Cu Imp/Profit
6)
RN (Rez. Net)
797,743,325
3,743,439,189
3,642,339,396
Metoda deductiva
Metoda aditionala
CAF=PN+Cheltuieli nemonetare*-Venituri nemonetare*
CAF reprezinta potentialul monetar al intreprinderii, capabilitatea intrep. de a-si finanta actiunile viitoare,
dezvoltarea si exploatarea prin surse proprii interne degajate din operatiunile curente.
Este in stransa legatura cu profitul net reinvestit (cu cat PN reinvestit este mai mare, CAF este mai mare)
1)
2)
3)
4)
Prod stocata=
marja comerciala
productia vanduta
venituri din productia stocata
Venituri din producia de imobilizri
venituri din vanzarea marfii
costul marfii
cheltuieli cu materile prime
Cheltuieli cu energia i apa
Cheltuieli cu lucrri i servicii executate de
teri
2012
67,629,537
253,640,992
14,929,794,717
67,629,537
47,301,613
13,850,865,004
132,891,462
2,123,755,317
4,594,105,364
4,340,464,372
2,123,755,317
360,071,905
2,252,500,483
3,151,726,587
2,726,308,898
2,679,007,285
2,252,500,483
353,694,136
2,662,557,819
treprinderii.
tele realizate de intreprindere
CA
creante clienti
cheltuieli materiale
stocuri materiale
cheltuieli cu personalul
Ch. financiare
Ch. impozite
alti creditori din expl
2012
2011
19,510,054,765 16,565,465,973
11554968
11908275
1,496,554,116 1,223,591,407
1,763,435,040 1,695,805,503
1,797,069,131 1,784,033,082
1,303,653,892 1,241,031,741
924,811,306
837,191,958
2,248,016,404 2,290,740,847
5,229,915,790
3,824,367,492
CF expl.
3,122,852,658
2,038,919,459
2012
2011
2012
2011
-12,984,336,839 -9,256,881,681
CF de finantare
2,361,990,963
CF total
Cf total prin trezorerie directa
TN
Incasari vanzari
Plati furnizori
Plati salariati
Plata dobanzi
Plata impozite
Plati generate de alte active din exploatare
2012
19,510,408,072
1428924579
1797069131
1303653892
924811306
5187191347
CAF
NFR
Venituri financiare
Delta NFR
2012
Imo nete
Imo brute
Imo nete
Imo brute
3,146,774,526
13,618,724,261
2011
1,944,676,741
9,942,967,386
Venituri financiare
Imo nete
Amortizari
Ajustari prov
CPR
CPR
PN
Nr. Actiuni
Dividend
Ch. totale cu dividendele
PN reinvest.
Datorii
Datorii 2012
2012
15,587,396,523
2,782,556,423
634,387,422
504,380,920
2011
2010
2,278,175,503
1,134,716,165
686,085,705
910,503,264
1,143,459,338
2012
2011
2010
686,085,705
634,387,422
31,715,112,140 28,568,337,614 26,623,660,873
10,471,949,735 7,998,290,645
-182,857,276
-411,000,124
22,911,450,945 18,890,892,162 16,195,075,527
4,020,558,783 2,695,816,635
3,850,620,876 3,685,607,226
56,644,108,335
0.028
1586035033
2264585843
6,860,638,545
6,933,171,332
-72,532,787 -1,438,378,616
8,371,549,948
CFD
Cfgest
Crestere economica
14,938,771,059
13,622,148,218
2012
1,316,622,841
2011
1,954,933,208
12,290,245,636
10,335,312,428
PN
AMO
Proviz
DOB
CPR
DAT
IMO brute
ACR nete
2012
2011
3,685,607,226
3,850,620,876
10,471,949,735 7,998,290,645
533,165,702
503,772,859
73,182,063
112,427,589
4,020,558,783 2,695,816,835
-72,532,787 -1,438,378,616
13,966,720,664 10,246,222,989
-344,572,446
89,089,439
ROA
ROE
RDOB
2012
2011
0.160075 0.177753
0.168065
0.1951
0.060901 0.03245
2010
0.097954936
0.111092696
0.036945351
PN
DOB
AE
CPR
DAT TL
CA
0.168065344
Rec=(EBIT-Tax)/CA*CA/AE
0.203128516 0.160075
PN/CA
CA/AE
AE/CPR
0.197366
0.788046
1.080574
2012
3,850,620,876
112,427,589
24,757,520,212
22,911,450,945
1,846,069,267
19,510,054,765
2011
2010
3,685,607,226
1,799,154,602
73,182,063
128,844,537
21,146,120,762
18,890,892,162
2,255,228,600
19,682,511,275
16,195,075,527
3,487,435,748
16,565,465,973
13,953,092,655
1.Indicatorii solvabilitatii
Riscul indatorarii
Levier
0.1833863 50%
0.0805 100%
2.Indicatori ai lichiditatii
Rata lichid.gen.
Rata rapida(test acid)
Rata imediata
1.1143513
0.762689
0.1111599
3.Riscul economic
CELE
CELC
CELF
In urma analizei efectuate la nivelul intreprinderii s-a constatat ca exista un management financiar performant, firma avand o
2012
DAT
Pasiv
CPR
ACR
Dat curente
Stocuri
Creante
Lichiditati
RE
RN
CA
6,860,638,545
37,410,862,772
22,911,450,945
5,587,991,879
5,014,569,278
1,763,435,040
3,267,137,787
83,472,634
5,252,736,107
3,743,439,189
19,510,054,765
2010
2011
13,953,092,655
9
11
3.6
6.09
16,565,465,973
2,038,919,459
10,932,308,694
1,318,221,909
14,289,450,062
17
19
3.2
5.79
110
109
73.2
73.5
0.29
0.12
383.46
487.79
26
21.53
20
11.93
903,129,529
992,218,968
1,954,933,208
FR
NFR
TN
CA
CFexpl
CFinv
CFfin
CFtotal
ROA
ROE
Rdob
Rinfl
2012
19,510,054,765
3,122,852,658
14,601,108,086
2,361,990,963
20,085,951,707
16
17
6
3.4
111
76
0.11
545.29
18
8.05
647,646,522
1,316,622,841