BILANT CONTABIL

Nr. rd.
A. ACTIVE IMOBILIZATE
I. IMOBILIZRI NECORPORALE
1. Ch. de constituire (ct.201-2801)
2. Ch. de dezvoltare (ct.203-2803-2903)
3. Concesiuni ,brevete i alte imobilizri necorporale.
4. Fondul comercial (ct.2071-2807-2907-2075)
5. Avansuri si imobilizri necorporale n curs
TOTAL (rd. 01 la 05)
II. IMOBILIZRI CORPORALE

1
2
3
4
5
6

2010

2011

49,580

28,840

49,580

28,840

1. Terenuri i construcii
2. Instalaii tehnice i maini (ct.213-2813-2913)
3. Alte instalaii, utilaje i mobilier (ct.214-2814-2914)
4. Avansuri i imobilizri corporale n curs
TOTAL: (rd. 07 la 10)
III. IMOBILIZRI FINANCIARE
1. Aciuni deinute la entitile afiliate
2. mprumuturi acordate entitilor afiliate
3. Interese de participare
4. mprumuturi acordate entitilor cu interese de participare
5. Investiii deinute ca imobilizri
6. Alte mprumuturi
TOTAL: (rd. 12 la 17)
ACTIVE IMOBILIZATE - TOTAL (rd. 06+11+18)
B. ACTIVE CIRCULANTE
I. STOCURI

7
8
9
10
11

63,187,441
9,100,032
54,650
765,186

62,248,811
8,519,627
103,158
1,529,387

73,107,309

72,400,983

12
13
14
15
16
17
18
19

212,564

212,564

212,564
73,369,453

212,564
72,642,387

1. Materii prime i materiale consumabile

2. Producia n curs de execuie
3. Produse finite i mrfuri
4. Avansuri pentru cumprri de stocuri
TOTAL: (rd. 20 la 23)
II. CREANE
1. Creane comerciale
2. Sume de ncasat de la entitile afiliate
3. Sume de ncasat de la entiti cu interese de participare
4. Alte creane
5. Capital subscris i nevrsat
TOTAL: (rd. 25 la 29)
III. INVESTIII FINANCIARE PE TERMEN SCURT
1. Aciuni deinute la entitile afiliate
2. Alte investiii pe termen scurt

20
21
22
23
24

7,428,262
409,587
10,016,231
35,462

5,754,100
413,985
20,473,024
2,739

17,889,542

26,643,848

25
26
27
28
29
30

14,017,301

23,948,782

1,144,520

851,616

15,161,821

24,800,398

31
32

TOTAL: (rd. 31 +32)

IV. CASA I CONTURI LA BNCI
ACTIVE CIRCULANTE TOTAL (rd. 24+30+33+34)
C. CHELTUIELI N AVANS (ct.471)
D. DATORII PE TR SCURT
1. mprumuturi din emisiunea de obligaiuni
2. Sume datorate instituiilor de credit
3. Avansuri ncasate n contul comenzilor
4. Datorii comerciale
5. Efecte de comer de pltit
6. Sume datorate entitilor afiliate
7. Sume datorate entitilor cu interese de participare
8. Alte datorii, inclusiv fiscale i sociale
TOTAL: (rd. 37 la 44)
E. ACTIVE CIRCULANTE NETE (rd. 35+36-45-62)
F. TOTAL ACTIVE MINUS DATORII CURENTE (rd. 19+46)
G. DATORII MAI MARI DE UN AN
1. mprumuturi din emisiunea de obligaiuni
2. Sume datorate instituiilor de credit
3. Avansuri ncasate n contul comenzilor
4. Datorii comerciale
5. Efecte de comer de pltit
6. Sume datorate entitilor afiliate
7. Sume datorate entitilor cu interese de participare
8. Alte datorii, inclusiv fiscale i sociale
TOTAL: (rd. 48 la 55)
H. PROVIZIOANE
1. Provizioane pentru pensii i alte obligaii similare
2. Provizioane pentru impozite
3. Alte provizioane
TOTAL PROVIZIOANE: (rd. 57 la 59)
I. VENITURI N AVANS
Subvenii pentru investiii
Venituri nregistrate n avans
TOTAL (rd. 61+62)
J. CAPITAL I REZERVE
I. CAPITAL
- capital subscris vrsat
- capital subscris nevrsat
- patrimoniul regiei
TOTAL (rd. 64 la 66)
II. PRIME DE CAPITAL
III. REZERVE DIN REEVALUARE
IV. REZERVE

33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

1,288,060

1,209,646

34,339,423

52,653,892

9,180

11,862,424

20,828,448

6,206,238
20,119

12,898,946
120,892

4,120,459

3,998,422

22,209,240
12,139,363
85,508,816

37,846,708
14,807,184
87,449,571

758,460

407,044

758,460

407,044

57
58
59
60

61
62
63

51,793,803

51,793,803

51,793,803

51,793,803

28,833,994

27,742,955

48
49
50
51
52
53
54
55
56

64
65
66
67
68
69

1. Rezerve legale
70
2. Rezerve statutare sau contractuale
71
3. Rezerve reprezentnd surplusul realizat din rezerve din reevaluare72
4. Alte rezerve
73
TOTAL (rd. 70 la 73)
74
Aciuni proprii
75
Ctiguri legate de instrumentele de capitaluri proprii
76
Pierderi legate de instrumentele de capitaluri proprii
77
V. PROFITUL SAU PIERDEREA REPORTAT ()
sold C
78
sold D
79
VI. PROFITUL SAU PIERDEREA EXERCIIULUI FINANCIAR
sold C
80
sold D
81
Repartizarea profitului
82
CAPITALURI PROPRII TOTAL (rd. 67+68+69+74-75+7677+78-79+80-81-82)
83
Patrimoniul public
84
CAPITALURI - TOTAL (rd. 83+84)
85

790,956

990,693

2,456,165

2,456,165

3,247,121

3,446,858

876,041

931,487

3,383,210

56,049

200,340

84,750,356

87,042,527

84,750,356

87,042,527

2010
59,522,737
23,943,014
35,280,871
298,852

2011
74,711,516
21,859,408
52,666,943
185,165

CONTUL DE PROFIT SI PIERDERI

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+05-06+07+08)
5.a) Cheltuieli cu materiile prime i materiale consumabile
Alte cheltuieli materiale (ct.603+604+606+608)
b) Alte cheltuieli din afar (cu energie i ap)
Cheltuieli privind mrfurile (ct.607)
6. Cheltuieli cu personalul (rd. 15+16)
a) Salarii (ct.641-7414)
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)

Nr. rd.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

2,366,411
126,324
202,024
59,598,437
8,426,333
151,929
2,423,181
29,376,115
368,210
291,399
76,811
2,349,307
2,349,307

299,495
77,377,422
6,884,317
512,042
2,346,020
44,045,102
385,311
303,077
82,234
2,271,319
2,271,319

3,556

480,178

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. proviz. pentru riscuri i cheltuieli (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. Ven. din alte invest. financ. ce fac parte din activ. Imob.
- din care, n cadrul grupului
11. Venituri din dobnzi (ct.766)
- din care, n cadrul grupului
Alte venituri financiare
VENITURI FINANCIARE TOTAL (rd. 33+35+37+39)
12. Ajust valorii imob fin de ca active circulante (rd. 42-43)
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

21
22
23
24
25
26
27
28
29
30

3,556

480,178

4,443,358
3,860,385
347,880
235,093
0

5,120,820
4,771,694
314,004
35,122
1,538
1,538

47,541,989

62,046,647

31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47

12,056,448

15,330,775
********

11,030

6,479

10,585
0
0

127,752
7,756
0

1,316,139

945,561

29,614
1,345,753

261,876
1,207,437

48
49

-1,345,753

-1,199,681

50
51
52
53

10,710,695
***********

14,131,094
***********

54
55
56
57

0
***********
59,598,437
48,887,742

0
***********
77,385,178
63,254,084

58
59
60
61

10,710,695
***********
177,426

14,131,094
***********
623,603

- Profit
- Pierdere
21. REZULTATUL PE ACIUNE
- de baz
- diluat

62
63
64
65

24,899
***********

15,814
***********

RON
2012

13,466

Anul
Sold 31 dec
Termen lichiditate
sub un an
peste un an

Situatie Creante
2010

2011

789,058

716,811

666,541
122,517

503,846
212,965

SITUAIA ACTIVELOR IMOBILIZ

13,466

Valoare brut

60,894,727
9,269,501
94,065
3,921,958

Elemente de active

74,180,251

Alte imobilizri necorporale

394

Av. i imob. Necorp. n curs

Terenuri i construcii

917,264

Instalaii tehnice i maini

730,081
6,366

Mobilier, ap., birotic

214,564

Creteri

Sold 01.01.

Av. i imob. Corp. n curs

1,653,711

Alte creane imobilizate

63

Total imob. Financiare

63

1,654,168

Total imob. Corporale

Titluri deinute ca imobilizri

TOTAL ACTIVE IMOBILIZATE

214,564
74,408,281

SITUAIA ACTIVELOR IMOBILIZA

Valoare brut

1,847,032
300,878
28,986,267
0

Elemente de active

31,134,177

394

Av. i imob. Necorp. n curs

Terenuri i construcii

917,264

Instalaii tehnice i maini

680,225

6,366

90,337

1,603,855

90,337

Alte creane imobilizate

63

Total imob. Financiare

63

1,604,312

90,337

Av. i imob. Corp. n curs

Total imob. Corporale
Titluri deinute ca imobilizri

454,404

16,524,798

Creteri 2012

Alte imobilizri necorporale

Mobilier, ap., birotic

16,070,394

Sold
01.01.2012

TOTAL ACTIVE IMOBILIZATE

0
1,456,902

49,115,877
116,311

22,777,133
10,202,237
1,665

3,012,596

35,993,631
12,893,146
87,301,427

149,964

149,964

345,411
345,411

51,793,803

51,793,803
27,753,226

998,812

2,456,165

3,454,977

4,058,911

98,665
8,119

87,151,463
87,151,463

2012
51,585,255
19,123,229
32,216,063
245,963
2,188,915

173,778
53,947,948
7,996,562
70,293
2,258,870
25,221,331
371,984
291,178
80,806
2,175,374
2,175,374
0

4,930,599
4,142,608
506,466
281,525
-33,656
-33,656
42,991,357
10,956,591
*********

10,212

14,494
0

1,183,532
48
1,183,580
-1,169,086

9,787,505
************

0
************
53,962,442
44,174,937
9,787,505
************
63,721

100,615
************

2012

887,853
687,000
200,853

IA ACTIVELOR IMOBILIZATE -2011

oare brut
Reduceri

Amortizri i provizioane
Amortizare
Sold 01.01.
nregistrat

Sold 31.12.

Reduceri

394

917,264

239,787

22,871

49,856

680,225

449,205

93,733

6,366

5,786

49,856

1,603,855

694,778

116,604

63

63

49,856

1,604,312

694,778

116,604

IA ACTIVELOR IMOBILIZATE - 2012

oare brut
Reduceri 2012

Amortizri i provizioane
Amortizare
Sold 01.01.
nregistrat

Sold
31.12.2012

Reduceri

394

54,605

862,659

262,658

22,541

680,225

542,938

286,768

362,868

6,366

5,786

619

90,337

54,605

1,639,587

811,382

309,928

362,868

63

63

54,605

1,640,044

811,382

309,928

362,868

Sold 31.12.
0
0
262,658
542,938
5,786
0
811,382
0
0
0
811,382

Sold 31.12.
0
0
285,199
466,838
6,405
0
758,442
0
0
0
758,442

Analiza produciei exerciiului

Indicatori
Producia vndut (Qv)
Producia stocat (Qs)
Producia imobilizat (Qi)
Producia exerciilui

2010
23,943,014
-126,324
0

2011
21,859,408
2,366,411
0

Modificarea absolut
2012 2011/2010
2012/2011
19,123,229
-2,083,606
-2,736,179
2,188,915
2,492,735
-177,496
0
0
0

(Qe) = Qv Qs + Qi
Ponderea Qv n Qe
Ponderea Qs n Qe
Ponderea Qi n Qe

23,816,690
100.53%
-0.53%
0.00%

24,225,819
90.23%
9.77%
0.00%

21,312,144
89.73%
10.27%
0.00%

409,129
-10.30%
10.30%
0.00%

-2,913,675
-0.50%
0.50%
0.00%

Analiza Cifrei de afaceri

Indicatori
Producia vndut (Qv)
Venituri din vnzarea marfurilor (Vvm)
Subvenii de exploatare (Se)
Cifra de afaceri (CA) = Qv + Vvm + Se
Rata produciei vndute
Rata veniturilor din vnzarea mrfurilor
Rata subveniilor de exploatare
Raportul static
Raportul dinamic

Indicatori
Venituri din vnzarea marfurilor (Vvm)
Costul marfurilor vndute (Cvm)
Producia exerciilui (Qe)
Consumuri intermediare (Ci)
Marja comercial ( Mc) = Vvm - Cvm

2010
23,943,014
35,280,871
298,852
59,522,737
40.22%
59.27%
0.50%
100.53%

2011
21,859,408
52,666,943
185,165
74,711,516
29.26%
70.49%
0.25%
90.23%
89.76%

Modificarea absolut
2012 2011/2010
2012/2011
19,123,229
-2,083,606
-2,736,179
32,216,063
17,386,072
-20,450,880
245,963
-113,687
60,798
51,585,255
15,188,779
-23,126,261
37.07%
-10.97%
7.81%
62.45%
11.22%
-8.04%
0.48%
-0.25%
0.23%
89.73%
99.44%

Modelul I - Analiza Valorii adugate

Modificarea absolut
2010
2011
2012 2011/2010
2012/2011
35,280,871
52,666,943
32,216,063
17,386,072
-20,450,880
29,376,115
44,045,102
25,221,331
14,668,987
-18,823,771
23,816,690
24,225,819
21,312,144
409,129
-2,913,675
14,861,828
14,514,073
14,468,333
-347,755
-45,740
5,904,756

8,621,841

6,994,732

2,717,085

-1,627,109

producie ( Vap) = Qe -Ci

Valoarea Adugat ( VA ) = Mc + Vap

8,954,862
14,859,618

9,711,746
18,333,587

6,843,811
13,838,543

756,884
3,473,969

-2,867,935
-4,495,044

Rata marjei comerciale (RMc)

Rata valorii adugate afente activitii de
producie(RVap )

39.74%

47.03%

50.55%

7.29%

3.52%

60.26%

52.97%

49.45%

-7.29%

-3.52%

Valoarea adugat aferent activitii de

Indicatori
Cheltuieli cu salariile (Cs)
Cheltuieli financiare - dobnzii (Cf)
Impozite i taxe ( IT )
Amortizare ( A )
Profit net ( Pn )
Valoarea Adugat
VA = Cs + Cf + IT + A + Pn

Modelul II - Analiza Valorii adugate

Modificarea absolut
2010
2011
2012 2011/2010
2012/2011
291,399
303,077
291,178
11,678
-11,899
1,316,139
945,561
1,183,532
-370,578
237,971
424,691
396,238
587,272
-28,453
191,034
2,349,307
2,271,319
2,175,374
-77,988
-95,945
24,899
15,814
100,615
-9,085
84,801
4,406,435

3,932,009

4,337,971

-474,426

405,962

Rata de remunerare a personalului (RCs)

Rata de remunerare a creditorilor ( RCf)
Rata de remunerare a statului (Rit)
Rata de remunerare a capitalului tehnic (Ra)
Rata de remunerare a acionarilor (Rpn)

Indicatori
Valoarea adugat (VA)
Subvenii de exploatare (Se)
Impozite i taxe ( IT )
Cheltuieli cu personalul - salarii (Cp)
Excedent brut din exploatare
(EBE) = VA + Se - IT - Cp
Amortizare (A)
Rata amortizrii (Ra)
Cheltuieli financiare - dobnzi (Cf)
Rata cheltuielilor financiare (RCf)
Dividende (Div)
Rata dividendelor (Rdiv)
Producia exerciiului (Qe)
Rata marjei brute a exploatrii (Rm)
Valoarea adugat (VA)
Rata capacitii de dezvoltare (Rcd)
Cheltuieli cu personalul - salarii (Cp)
Rata crerii de bogie de ctre salariai
(Rcb)

6.61%
29.87%
9.64%

7.71%
24.05%
10.08%

6.71%
27.28%
13.54%

1.09%
-5.82%
0.44%

-1.00%
3.24%
3.46%

53.32%
0.57%

57.76%
0.40%

50.15%
2.32%

4.45%
-0.16%

-7.62%
1.92%

Analiza Excedendului brut din exploatare

Modificarea absolut
2010
2011
2012 2011/2010
2012/2011
14,859,618
18,333,587
13,838,543
3,473,969
-4,495,044
298,852
185,165
245,963
-113,687
60,798
424,691
396,238
587,272
-28,453
191,034
291,399
303,077
291,178
11,678
-11,899
14,442,380
2,349,307
16.27%
1,316,139
9.11%
7470
0.05%
23,816,690
60.64%
14,859,618
97.19%
291,399

17,819,437
2,271,319
12.75%
945,561
5.31%
4744
0.03%
24,225,819
73.56%
18,333,587
97.20%
303,077

13,206,056
2,175,374
16.47%
1,183,532
8.96%
30185
0.23%
21,312,144
61.96%
13,838,543
95.43%
291,178

4956.22%

5879.51%

4535.39%

3,377,057
-77,988

-4,613,381
-95,945

-370,578

237,971

-2,726

25,440

409,129

-2,913,675

3,473,969

-4,495,044

11,678

-11,899

Analiza profitabilitii
Indicatori
Venituri din exploatare (Ve)
Cheltuieli din exploatare (Ce)
Profit din exploatare (Pe) = Ve -Ce
Venituri financiare (Vf)
Cheltuieli financiare (Cf)
Profit din activitatea financiar (Pf) = Ve Cf
Profit curent (Pc) = Pe + Pf
Venituri extraordinare (Vex)
Cheltuieli extraordinare (Cex)
Profit din activitatea extraordinar (Pex)
= Vex - Cex
Venituri totale (Vt)
Cheltuieli totale (Ct)
Profit brut (Pb) = Vt - Ct
Impozit pe profit (Ip)
Profit net (Pn) = Pb - Ip

Indicatori

2010
59,598,437
47,541,989
12,056,448
0
1,345,753

2011
77,377,422
62,046,647
15,330,775
7,756
1,207,437

Modificarea absolut
2012 2011/2010
2012/2011
53,947,948
17,778,985
-23,429,474
42,991,357
14,504,658
-19,055,290
10,956,591
3,274,327
-4,374,184
14,494
7,756
6,738
1,183,580
-138,316
-23,857

-1,345,753
10,710,695
0
0

-1,199,681
14,131,094
0
0

-1,169,086
9,787,505
0
0

146,072
3,420,399
0
0

30,595
-4,343,589
0
0

0
59,598,437
48,887,742
10,710,695
177,426
10,533,269

0
77,385,178
63,254,084
14,131,094
623,603
13,507,491

0
53,962,442
44,174,937
9,787,505
63,721
9,723,784

0
17,786,741
14,366,342
3,420,399
446,177
2,974,222

0
-23,422,736
-19,079,147
-4,343,589
-559,882
-3,783,707

Analiza capacitii de autofinanare - Metoda deductiv

Modificarea absolut
2010
2011
2012 2011/2010
2012/2011

Excedent brut din exploatare (EBE)

Alte venituri din exploatare (Ave)
Cheltuieli cu despgubirile, donaiile i
activele cedate (Cdda)
Venituri financiare (Vf)
Cheltuieli financiae monetare (Cf*)
Venituri extraordinare (Vex)
Cheltuieli extraordinare (Cex)
Impozit pe profit (Ip )
Capacitatea de autofinaare (CAF) =
EBE +(Ave - Cdda) + ( Vf - Cf*) + ( Vex Cex ) - Ip

17,819,437
299,495

13,206,056
173,778

3,377,057
97,471

-4,613,381
-125,717

235,093
0
1,345,753
0
0
177,426

35,122
7,756
1,207,437
0
0
623,603

281,525
14,494
1,183,580
0
0
63,721

-199,971
7,756
-138,316
0
0
446,177

246,403
6,738
-23,857
0
0
-559,882

12,886,132

16,260,526

11,865,502

3,374,394

-4,395,024

Analiza capacitii de autofinanare - Metoda aditiv

Modificarea absolut
2010
2011
2012 2011/2010
2012/2011
24,899
15,814
100,615
-9,085
84,801
2,352,863
2,753,035
2,141,718
400,172
-611,317

Indicatori
Profit net (Pn )
Cheltuieli nemonetare (Cn )
Capacitatea de autofinanare
(CAF) = Pn + Cn
Rata profitului net
Rata amortizrilor i provizioanelor
Datorii financiare
Capacitatea de rambursare a dotoriilor
financiare
Investiii anuale
Rata de finaare a investiiilor

14,442,380
202,024

2,377,762

2,768,849

2,242,333

1.05%
98.95%

0.57%
99.43%

4.49%
95.51%

11,862,424

20,828,448

22,777,133

4.99

7.52

10.16

-706,326
-392.01%

1,779,268
126.03%

Excedentul brut de exploatare

Rata de acoperire a excedentului brut de
exploatare

14,442,380

17,819,437

13,206,056

16.46%

15.54%

16.98%

Profit brut
Rata de acoperire a rezultatului exercitiului

10,710,695

14,131,094

9,787,505

22.20%

19.59%

22.91%

7470
31832.09%

4744
58362.82%

30185
7428.76%

Dividende
Rata de acoperire a dividendelor

391,087

-526,516

Analiza Autofinanrii
Indicatori
Capacitatea de autofinanare (CAF)
Dividende (Div)
Autofinaare (Af) = CAF - Div
Imobilizri corporale achiziionate
Rata de autofinanare a imobilizrilor
corporale
Imobilizri corporale i financiare
achiziionate

2010
2,377,762
7470
2,370,292

2011
2,768,849
4744
2,764,105

Modificarea absolut
2012 2011/2010
2012/2011
2,242,333
391,087
-526,516
30185
-2,726
25,440
2,212,149
393,813
-551,956

-706,326

1,779,268

-391.34%

124.33%

-706,326

1,781,268

Rata de autofinanare a imobilizrilor

corporale i financiare

-391.34%

124.19%

Situaia soldurilor intermediare de gestiune

2010
2011
Venituri
1
35,280,871
52,666,943
Vnzri de mrfuri
23,943,014
21,859,408
Producia vndut
Producia stocat
0
2,366,411
Producia imobilizat
0
0
Producia exerciiului
23,816,690
24,225,819
Marja comercial
5,904,756
8,621,841
Valoarea adugat
14,859,618
18,333,587
Subvenii de exploatare
298,852
185,165
Excedent brut de exploatare
14,442,380
17,819,437

32,216,063
19,123,229
2,188,915
0
21,312,144
6,994,732
13,838,543
245,963
13,206,056

Alte venituri de exploatare

Rezultatul exploatri
Venituri financiare
Venituri extraordinare
Rezultat curent
Rezultat extraordinar

202,024
12,056,448
0
0
10,710,695
0

299,495
15,330,775
7,756
0
14,131,094
0

173,778
10,956,591
14,494
0
9,787,505
0

Rezultat total

10,710,695

14,131,094

9,787,505

Situaia soldurilor intermediar

Cheltuieli
2
Costul mrfurilor vndute

2012

Diminuri de stocuri
Consumuri de la teri
Alte impozite i taxe
Cheltuieli cu personalul
Amortizare i Provizioane
Cheltuieli cu despgubirile,
donaiile i activele cedate
Cheltuieli financiare
Cheltuieli extraordinare

Impozit pe profit

Analiza rentabiliti economice

Indicatori
Activ total (AT)
Profit Brut (Pb)
Profit de exploatare (Pe)
Excedent brut de exploatare (EBE)
Cifra de afaceri (CA)
Rentabilitatea economic
( Re = Pb/AT)
Rentabilitatea economic
( Re = EBE/AT)
Rotaia capitalului CA/AT
Marja de profitabilitate Pe/CA
Rentabilitatea economic
( Re = Pe/AT)

Indicatori
Capital propiu ( Kpr )
Profit net (Pn)
Rata rentabiliti financiar ( Rf )
Datorii financiare ( Df)
Capital angajat ( Ka)
Profit de exploatare (Pe)
Rata rentabiliti economice ( Re )
Dobnzi ( dob)
Rata dobnzii ( Rd)

Modificarea absolut
2012 2011/2010
2012/2011
123,640,469
17,578,223
-1,655,810
9,787,505
3,420,399
-4,343,589
10,956,591
3,274,327
-4,374,184
13,206,056
3,377,057
-4,613,381
51,585,255
15,188,779
-23,126,261

2010
107,718,056
10,710,695
12,056,448
14,442,380
59,522,737

2011
125,296,279
14,131,094
15,330,775
17,819,437
74,711,516

9.94%

11.28%

7.92%

1.33%

-3.36%

13.41%
0.55
20.26%

14.22%
0.60
20.52%

10.68%
0.42
21.24%

0.81%
0.04
0.26%

-3.54%
-0.18
0.72%

11.19%

12.24%

8.86%

1.04%

-3.37%

Analiza rentabiliti financiare, veniturilor i cheltuielilor

Modificarea absolut
2010
2011
2012 2011/2010
2012/2011
84,750,356
87,042,527
87,151,463
2,292,171
108,936
10,533,269
13,507,491
9,723,784
2,974,222
-3,783,707
12.43%
15.52%
11.16%
3.09%
-4.36%
11,862,424
20,828,448
22,777,133
8,966,024
1,948,685
95,283,625 100,550,018
96,875,247
5,266,393
-3,674,771
12,056,448
15,330,775
10,956,591
3,274,327
-4,374,184
12.65%
15.25%
11.31%
2.59%
-3.94%
1,316,139
945,561
1,183,532
-370,578
237,971
11.10%
0.00%
5.20%
0.00%

Levierul financiar ( LF)

Diferenialul levierului financiar ( DLF)
Efectul de levier financiar ( ELF)
Excedent brut de exploatare ( EBE)
Profit de exploatare ( Pe )
Cifra de afaceri ( CA)
Rata rentabiliti veniturilor Rv = EBE/
CA
Rata rentabiliti veniturilor Rv = Pe /
CA
Cheltuieli de exploatare( Ce )
Rata rentabiliti cheltuielilor (Rce)

0.1400

0.2393

0.2614

0.0993

0.0221

1.56%
0.22%
14,442,380
12,056,448
59,522,737

15.25%
3.65%
17,819,437
15,330,775
74,711,516

6.11%
1.60%
13,206,056
10,956,591
51,585,255

0
0
3,377,057
3,274,327
15,188,779

0
0
-4,613,381
-4,374,184
-23,126,261

24.26%

23.85%

25.60%

-0.41%

1.75%

20.26%
47,541,989
30.38%

20.52%
62,046,647
28.72%

21.24%
42,991,357
30.72%

0.26%
14,504,658
-1.66%

0.72%
-19,055,290
2.00%

Modificarea relativ
2011/2010
2012/2011
-8.70%
-12.52%
-1973.29%
-7.50%
0.00%
0.00%
1.72%

-12.03%

Modificarea relativ
2011/2010
2012/2011
-8.70%
-12.52%
49.28%
-38.83%
-38.04%
32.83%
25.52%
-30.95%

Modificarea relativ
2011/2010
2012/2011
49.28%
-38.83%
49.94%
-42.74%
1.72%
-12.03%
-2.34%
-0.32%
46.02%

-18.87%

8.45%
23.38%

-29.53%
-24.52%

Modificarea relativ
2011/2010
2012/2011
4.01%
-3.93%
-28.16%
25.17%
-6.70%
48.21%
-3.32%
-4.22%
-36.49%
536.24%
-10.77%

10.32%

Modificarea relativ
2011/2010
2012/2011
23.38%
-24.52%
-38.04%
32.83%
-6.70%
48.21%
4.01%
-3.93%
23.38%
-3.32%

-25.89%
-4.22%

-28.16%

25.17%

-36.49%

536.24%

1.72%

-12.03%

23.38%

-24.52%

4.01%

-3.93%

Modificarea relativ
2011/2010
2012/2011
29.83%
-30.28%
30.51%
-30.71%
27.16%
-28.53%
0.00%
86.87%
-10.28%
-1.98%
10.85%
31.93%
0.00%
0.00%

-2.55%
-30.74%
0.00%
0.00%

0.00%
29.84%
29.39%
31.93%
251.47%
28.24%

0.00%
-30.27%
-30.16%
-30.74%
-89.78%
-28.01%

Modificarea relativ
2011/2010
2012/2011

23.38%
48.25%

-25.89%
-41.98%

-85.06%
0.00%
-10.28%
0.00%
0.00%
251.47%

701.56%
86.87%
-1.98%
0.00%
0.00%
-89.78%

26.19%

-27.03%

Modificarea relativ
2011/2010
2012/2011
-36.49%
536.24%
17.01%
-22.21%
16.45%

-19.02%

Modificarea relativ
2011/2010
2012/2011
16.45%
-19.02%
-36.49%
536.24%
16.61%
-19.97%

uaia soldurilor intermediare de gestiune

2010
2011
29,376,115

44,045,102

2012
25,221,331

Situaia soldurilor intermediare de gestiune

Rezultate
2010
2011
3=1-2
Marja comercial
5,904,756
8,621,841

126,324

Producia exerciiului

14,861,828

14,514,073

14,468,333

Valoarea adugat

424,691
291,399
2,352,863

396,238
303,077
2,753,035

587,272
291,178
2,141,718

Excedentul brut de
exploatare

2012
6,994,732

23,816,690

24,225,819

21,312,144

14,859,618

18,333,587

13,838,543

14,442,380

17,819,437

13,206,056

12,056,448

15,330,775

10,956,591

Rezultatul Exploatri
235,093
1,345,753

35,122
1,207,437

281,525
1,183,580

Rezultatul curent
0 Rezultat extraordinar
Rezultat total

177,426

623,603

63,721

Rezultatul net al
exerciiului

Modificarea relativ
2011/2010
2012/2011
16.32%
-1.32%
31.93%
-30.74%
27.16%
-28.53%
23.38%
-25.89%
25.52%
-30.95%
13.42%

-29.81%

6.07%
7.91%
1.31%

-24.90%
-30.03%
3.51%

9.32%

-27.57%

Modificarea relativ
2011/2010
2012/2011
2.70%
0.13%
28.24%
-28.01%
24.86%
-28.10%
75.58%
5.53%
-3.65%
27.16%
-28.53%
20.50%
-25.82%
-28.16%
25.17%
0.00%
0.00%

0.0519614

10,710,695

14,131,094
0

10,710,695
10,533,269

9,787,505
0

14,131,094
13,507,491

0
9,787,505
9,723,784

71%

0.0922

878.50%
1572.84%
23.38%
27.16%
25.52%

-59.90%
-56.20%
-25.89%
-28.53%
-30.95%

-1.70%

7.33%

1.31%
30.51%
-5.46%

3.51%
-30.71%
6.96%