Indicatori

Venitul din vnzri

Costul vnzrilor

2005
(lei)

64946526
1522628

2006
(lei)

2007
(lei)

39060981 52380807
2126713

2733790

Dinamica,
(%)

Modificarea,

(lei)

2007
2006

2007
2005

13319826

-12565719

134.10

80.65

607077

1211162

128.55

179.54

2007
2006

2007
2005

media

Venitul din vnzri

Stocuri de mrfuri
Viteza de rotaie
Timpul de rotaie

64946526
4625
14042.5
0.03

39060981 52380807
936896
17163
41.7
3052.0
8.63
0.12

989701
1060866 1154811
868102
896190
1009419
87.71
84.48
87.41
-34333.36 33866.88

0.0
712490
t6ta3

0.0

0.0

Indicatori

Anul n
Suma,

411.5
33.6
65
605.1
163.3
164.2

TOTAL

1442.7

Ponde-

28.52
2.33
4.51
41.94
11.32
11.38
0.00
0.00
100

Anul n+1
Suma,

Anul n+2
Ponde-

Suma,

Ponde-

Modificarea,
(+,-)

Dinamica,
%

n+2/ n+1

n+1/ n

n+2/ n+1

n+1/ n

333.8

23.29

562.5

33.61

228.7

151

168.51

136.70

69.6
65
582.2
158.5
224.4

4.86
4.53
40.61
11.06
15.65
0.00
0.00
100

155.8
65
543.2
148.2
199

9.31
3.88
32.46
8.85
11.89
0.00
0.00
100

86.2
0
-39
-10.3
-25.4
0
0
240.2

122.2
0
-61.9
-15.1
34.8
0
0
231

223.85
100.00
93.30
93.50
88.68
#DIV/0!
#DIV/0!
116.76

463.69
100.00
89.77
90.75
121.19
#DIV/0!
#DIV/0!
116.01

1433.5

1673.7

796878
226507
1023385
1006238

Indicatori

Anul n

Anul n+1

Suma,

Ponde-

Suma,

mii lei

rea,
%

mii lei

4524

inclusiv :

101

Indicatori

2005
(lei)

2006
(lei)

2007
(lei)

Venituri din vnzri

Costul vnzrilor
Profitul brut
Profitul
din
activitatea
operaional

989701
121599
8358

1060866
164676
6683

1154811
145392
35893

43101

306911

16636

302.883846

726.245

1225400

1225400

Profit din
investiii

activitatea

de

Profit din activitatea financiar

Profit
din
activitatea
economico-financiar
Profit excepional
Profitul perioadei de gestiune
pn la impozitare
Cheltuieli privind impozitul pe
venit
Profit net
Profit pe 1 lucrtor
nr lucratori

46990

141930

11.31

19.36

7.15

268.15

246.5

101.53

9.23

16.63

15.91

-73099

-58065

26.33

33.23

43.12

395.27
45

617.48
49

-50.2
50

86.79

Rentabilitatea
comerciala

vnzrilor,

% profit
brut/venituri
din vnzri

13.77

17.26

Rentabilitatea
economic

activelor,

% profit pn
la
impozitare/t
otal active

0.01

0.02

Rentabilitatea financiar, %

profitul
net/valoarea
capitalului
propriu

0.01

0.02

Indicatorii
1. Volumul de vnzri, lei
2. Valoarea medie anual a
mijl.circ., lei

2006
64946526

2007
39060981

2008
52380807

28197505

3. Nr.de rotaii al mijl.circ.

(r.1/r.2)

2.30

29672344
1.32

31148236
1.68

158.47

277.27

217.05

0.43

0.76

0.59

4. Durata medie a unei rotaii

(zile 365/r.3)
5. Volumul de mijl.circ. ce
revine la un leu al vnzrilor
(r.2/r.1)

Anul n+1

Anul n+2

Ponde-

Suma,

Ponde-

rea,
%

mii lei

rea,
%

Modificarea,
( +,- lei)

Modificarea,
(+,-)
n+2/ n+1

n+1/ n

Dinamica,
(%)

93945
-19284
29210

165110
23793
27535

108.86
88.29
537.08

116.68
119.57
429.44

-290275

-26465

5.42

38.60

423.361153846

-46263.755

239.78

1.55

1083470

100.00

863.38

-12.21
-144.97

-4.16
-166.62

36.93
41.19

63.22
37.86

-0.72

6.68

95.67

172.37

15034.00
9.89
-667.68

-58151.79
16.79
-445.47

79.43
129.77
-8.13

-66902.87
163.77
-12.70

12.29
PROFIT
BRUT

176394

153863

1280967
7265387

891679
7243236

712718

739678

0.11
VENIT DN
vinzari
total active

0.12

valoarea
capitalului
permanent
capitalul
propriu

Profitul
perioadei de
gestiune
pn
la
impozitare

Profit net

7160334

1005
1005

7151058

1562
1562

Dinamica,
%
n+2/ n+1

n+1/ n

121599

989701
7286922

750775
datorii pe termen lung + capital propriu

7120900

8358
8358

/
/
/

2006

8358
7286922
121599
989701
8358
7084012

2006

2007

2008

0.11

0.09

0.50

12.29

15.52

12.59

0.12

0.09

0.51

0.12

0.09

0.51

2007

2008

6683

35893

7221609
164676
1060866

7218531
145392
1154811

6683

35893

7049814

7007870

155.93

132.86

989545.1

1060733

250.98

1154560

11718369

2005

2006

11871519

11754679
0

153150

2006

K prod

VV

989701

214189
97349

11794944.00

2007

11813099

2007

1.29

0.83

0.00

1.80

11.92

11.14

1060866

11856056

101367
11805367.5

2008

0.85
0.00
10.22

1154811

3331511

2008/2006

2008/2007

(+-)

3123371
0

2008-2006

2008-2007

2008

,%

136.72

140.15

1.

21771434

2.

3.

Venitul din vnzri

Stocuri de mrfuri
Viteza de rotaie
Timpul de rotaie

3582596

989701
407496
2.4
148.2

2007
()

2006
()

27877773

27877773

64836

64836

831

831

424685

424685

5642491

1060866
357550
3.0
121.3

5642491

1154811
319801
3.6
99.7

2008
()

32926383

2007
()

32926383

38486069

59621

59621

58954

435936

435936

372865

9104138

9104138

10970456

2007

(.)

14
170.9

2008

13
196.1

2009

6
160.1

800
700

12.21

15.08

26.68

3766.82
3937.49
4357.47

269.06
302.88
726.25

600
500
400
300
200
100
0
2007

Indicatori

2008

2009

2010

Venituri din vnzri

6260437

15046893

16903640

Consumuri
i
cheltuieli
privind
retribuirea muncii

126961

128175

191797

0.02
43101

0.01
306911

0.01
16636

Numrul
mediu
scriptic
al
salariailor(persoane)

Profit pe 1 salariat
(lei)

7183.50

51151.83

2772.67

Productivitatea
muncii
Profit net (lei)

800
700
600

500

( .)

400

300

200
100
0
2007

2008

2009

2008
1.
2.
3.

2009

637.85

133.55

144.19

6118

2580

52012

210054

682932

442385

1280968

891679

989701

2008

2010

4.26
156.56
16.47
4.26

2009

2010

2.8898174434 -2.65007112
135.2725631769 -109.366426
17.47
9.66
2.8898174434 -2.65007112

1220000

854958
300189

2009

854958
300189

1215000

2010

854958
326663

1210000

2008

1205000
1200000
1195000

35196

35196

35196

1190000
1185000
1180000

1190343

1190343

1216817

1175000

1.
2.
3.

4.

5.

2008
26011263
149424

2009
24508183
180692

2010
22672176
544826

1005865

1082622

1178253

375719

863400

1010711

52051
27594322

434613
27069510

806314
26212280

2008

2009

2010

1.

94911

82384

57834

2.

77497

176485

69506

3.

45888

45152

62233

170874
46990
141930
578090

196065
52938
97627
650651

160108
42429
89941
482051

4.

5. . .
6.

35000000
30000000
25000000
20000000
15000000
10000000
5000000
0

,
,

28873257

29398253

26962083

1522628

2126713

2733790

1200000
1000000
800000
600000

Venitul din vnzri

5948

400000

6086
606297

200000

1031282

618331

1031282

1120893

2008

2009

2010

891679

989701

1060866

2887

2008

OMVSD
Mrfuri
Total stocuri

Viteza de rotaie
Timpul de rotaie, zile

2009

167

83

269536

420461

414859

671834

672568

604063

2008

2009

2010

23.2
15.5

35.8
10.1

2008

11718369
inclusiv :
Cldiri
Maini, utilaje, instalaii
de transmisie
Mijloace de trransport

2010

40.7
8.8

2009

2010

11871519 11754679

1083899

1118337

1182724

195001
124422

199083
124422

204364
124422

11871519

11900000
11850000

11754679

11800000
lei
11750000

11718369

11871519

11900000
11850000

11754679

11800000
lei
11750000

11718369

11700000
11650000
11600000

anii
2009

2008

2010

160
2008

2009

2010

Nr.de rotaii al mijl.circ.

120

3.62
Durata medie a unei
rotaii, zile
Volumul de mijl.circ. ce
revine la un leu al
vnzrilor

140

2.42

9.59

100lei
80

100.76

150.7

38.06

60
40

0.28

0.41

0.1

20

0.2

Nr.de rotaii al mijl.circ.

200

3.62

2.42

2008

Venituri din vnzri

Costul vnzrilor
Profitul brut
Profit(pierdere) net

100.76

6260437
5242165
1018272
43101

9.59

2009

15046893
14317286
729607
306911

2010

16903640
16142968
760672
16636

1200000
1000000
800000
lei
600000
400000
200000
0

200
180
160

2008

2009

2010
200

Rentabilitatea vnzrilor
Rentabilitatea activelor

2.46

4.16

3.22

22.98

5.8

1.71

180
160
140
120 %

Rentabilitatea financiar

183.08

48.6

15.02

100
80
60

22.

40
20

2.46

200

1400000

1200000
1000000
800000
600000
400000
200000
0
2008

2009

2010

200
150
100

50

0
2008

2009

2010

-50
-100
-150

1220000

2008

1216817

1215000

25%

1210000

3%

1205000
1200000
1195000

1190343

1190343

1190000

1185000

1180000

1175000
2008

2009

2010

27

27

28000000

27000000
26500000

1.

2.

26000000

3.

4.

25500000
2008

2009

700000
600000

27500000

2010

5.

650651
578090
482051

500000
400000
300000
200000
100000
0
2008

2009

2010

200000
100000
0
2008

2009

2010

35000000
30000000

29398253

28873257

26962083

25000000
20000000

,
,

15000000
10000000
5000000

2733790

2126713

1522628

0
2008

2009

2010

1200000

1120893
1031282

1000000
800000
618331
600000
400000
200000
0
2008

2009

2010

1060866

1100000
1050000

989701

1000000lei
950000

891679

900000
850000
800000
2008

680000
660000

671834

anii
2009

672568

2010

672568

671834

680000
660000
640000
lei
620000

604063

600000
580000
560000

anii
2009

2008

2010

40.7

45
35.8

40
35
30

23.2

Viteza de rotaie

25

Timpul de rotaie, zile

15.5

20

10.1

15

8.8

10
5
0

anii
2009

2008

2010

2008

14%

2009

14%

9%

9%
78%

77%

2010

1754679
8%

Cldiri

2010

1754679

14%

Cldiri

8%

Maini, utilaje, instalaii de

transmisie

78%

Mijloace de trransport

010

150.7

160
140
120

100.76
Durata medie a unei rotaii, zile

100lei

Volumul de mijl.circ. ce revine la

un leu al vnzrilor

80
60

Nr.de rotaii al mijl.circ.

38.06

40
20

0.283.62

0.412.42

anii
2009

2008

1200000

0.1

9.59

2010

1018272

1000000
729607

800000
lei

760672
Profitul brut

600000

Profit(pierdere) net

306911

400000
200000

43101

0
2008

200
180
160

183.08

16636
anii
2009

2010

183.08

200
180
160
140
120 %

Rentabilitatea vnzrilor

100

Rentabilitatea activelor
Rentabilitatea financiar

80

48.6

60
22.98

40
20

2.46

0
2008

4.16 5.8
anii
2009

3.22 1.71
2010

15.02

2009

2008
25%

3%
25%

3%

72%

72%

2010

27%

3%

70%

27%

3%

70%

2008

2009

1.

1.

2.

2.

3.

3.

4.

4.

5.

5.

2010

1.

2.

3.

4.

5.

2008

482051

2010

25%
8%

2009

16%
30%

13%
8%

15%
8%
30%

13%
27%
7%

1.

1.

2.

2.

3.

3.

4.

4.

5. . .

5. . .

6.

6.

2010

1.

1.

2.

2.

3.

3.

4.

4.

5. . .

5. . .

6.

6.

2010

19%
9%
33%

12%

14%
13%

1120893

2010

866

1.

2.

3.

4.

5. . .

6.

063

eza de rotaie

mpul de rotaie, zile

14%

ldiri

2009

9%
78%

ldiri

Maini, utilaje, instalaii de

ansmisie

Mijloace de trransport

2009

15%
8%
30%

13%
27%
7%

. .

. .

14%
13%

1.
2.
3.

2009

2010

637.85

133.55

144.19

6118

2580

52012

210054

682932

442385

11619825 1E+007 11871519

1400000
1200000

2008

1000000
800000
600000
400000
200000
0

200

4.26
156.56
16.47
4.26

2009

150

2010

2.88981744 -2.65007112
135.272563 -109.366426
17.47
9.66
2.88981744 -2.65007112

100
%

2008

50
0
2008
-50
-100
-150

2008

1.Cldiri
2. Maini, utilaje,
instalaii de transmisie

2009

2010

8639622 8741189 8886185

74.35243 74.5939 74.852974

3. Mijloace de trransport
24.22305 23.97227 23.731698

1190343

1190343

1216817

4.

5.

2008
26011263
149424

2009
24508183
180692

2010
22672176
544826

1005865

1082622

1178253

375719

863400

1010711

52051
27594322

434613
27069510

806314
26212280

28000000
27500000

1.
2.
3.

27000000
26500000
26000000
25500000

Consumuri i c heltuieli
materiale

2010

Consumuri i c heltuieli
aferente servic iilor
prestate de teri

11%
29%

11%

Uzura ac tivelor pe termen

lung
Consumuri i c heltuieli
privind retribuirea munc ii

2%
5%

Contribuii privind
asigurrile soc iale

42%

Alte c heltuieli i
c onsumuri operaionale

12%
9%

1700000

2008

Consumuri
materiale

cheltuieli

Consumuri i cheltuieli
aferente serviciilor prestate
de teri
Uzura activelor pe termen
lung

1650000

2009

33%

2010

4%

1600000

676425

1550000
lei
430290
411540
1500000

25363

1450000

48632

33630

1400000

65901

1350000
65174
65028
1300000
2008

anii
2009

1500000
1450000
1400000
1350000

Consumuri i cheltuieli
privind retribuirea muncii
564730
Contribuii
privind
asigurrile sociale
158089

anii
2009

1300000

566077 605058

2008

155181 163303

Alte cheltuieli i consumuri

operaionale
204413
Total

226968 164183
1694921 1492322 1442742

35000000
30000000

28873257

25000000
20000000
15000000
10000000
5000000

152262

0
2008

,
,

28873257

29398253

26962083

1522628

2126713

2733790

1200000
1000000
800000
618331
600000

5948

400000

6086
606297
618331

200000

1031282
1031282

1120893

0
2008

11871519

2010

1400000

1000000

11718369

1200000

2009

800000
600000
400000

11619825

2008

200000
0
2008

2009

2010

200
150

100

50

0
2008
-50
-100
-150

2009

2010

11450000

11500000

11550000 11600000

11650000

11700000 1

2008

28000000

27000000
26500000
1.

2.

26000000

3.

4.

25500000
2008

2009

2008

9%
40%

33%

2010

5.

Consumuri i c heltuieli
materiale
Consumuri i c heltuieli
aferente servic iilor prestate
de teri

12%

1%
4%

700000

600000

Uzura ac tivelor pe termen

lung

1.

Consumuri i c heltuieli
privind retribuirea munc ii

5.

anii
2009

Alte c heltuieli i
c onsumuri operaionale

482051

300000

2010

100000

650651

578090

400000

200000

3.

Contribuii privind
asigurrile soc iale

500000

27500000

482051

500000

anii
2009

400000

300000

2010
200000

100000

0
2008

2009

2010

000000

000000

29398253

28873257

26962083

000000

000000

,
,

000000

000000

000000

1522628

2733790

2126713

0
2008

2009

2010

0000

1120893
1031282

0000

0000
618331

0000

0000

0000
0
2008

2009

2010

11871519

11718369

11619825

500000

11550000 11600000

11650000

11700000

11750000 11800000

11850000 11900000

2008

2009

1.

1.

2.

2.

3.

3.

4.

4.

5.

5.

2010

1.

2.

3.

4.

5.

2008

2009

482051
25%
8%

16%
30%

13%
8%

15%
8%
30%

13%
27%
7%

1.

1.

2.

2.

3.

3.

482051
25%
8%

2010

16%
30%

15%
8%
30%

13%
8%

13%
27%
7%

1.

1.

2.

2.

3.

3.

4.

4.

5. . .

5. . .

6.

6.

2010

19%
9%
33%

12%

14%
13%

1.

2.

3.

4.

5. . .

6.

2009

13%
27%
7%

13%
27%
7%

. .

Nr.d/o

Indicatorii

1.

Cota utilizrii activelor materiale pe

termen lung

2.

Rata recuperabilitii activelor

3.

Rata de rotaie a creanelor pe termen

scurt

4.

Perioada de recuperare a creanelor

5.

Rata de rotaie a datoriilor pe termen

scurt

6.

Durata de plat a datoriilor pe termen

scurt

Formula de calcul

anii
1999
1.25

2000
1.69

2001
2.39

0.92

1.22

1.50

37.98

48.20

43.70

9.48

7.47

8.24

3.88

4.57

4.93

360/rata de rotaie a datorilor pe

termen scurt

92.77

78.73

72.96

587417

739685

988552

469732
587417
637509
15468

438606
739685
608507
15347

414186
988552
658334
22622

151382

161755

200333

Venituri din vnzri/valoarea de

bilan a activelor materiale pe
termen lung
Vnzri nete/total active

Vnzri nete/suma
creanelor

total

360/rata de rotaie a creanelor

Vnzri nete/suma total
datoriilor pe termen scurt

Venituri din vnzri/

valoarea de bilan a activelor materiale
pe termen lung
Vnzri nete
total active
suma total a creanelor
suma total a datoriilor pe termen scurt

Nr.
d/o

Indicatorii

Formula de calcul

1.

Coeficientul autonomiei financiare

2.

Coeficientul corelaiei ntre susrsele suma

mijloacelor
mprumutate
i
proprii(raportul mprumutate/capitalul
mijloacelor mprumutate la mijloacele propriu
proprii)
Coeficientul de atragere a mijloacelor Total datorii /total pasive
mprumutate pe termen lung (%)

3.

capitalul propriu/capitalul
constant

4.

Coeficientul de autofinanare a activelor capital propriu/total active

totale

5.

Coeficientul dependenei financiare total

valuta
(nivelul de acoperire a capitalului bilanier/capital propriu
propriu)
Coeficientul de atragere a mijloacelor datorii
pe
termen
mprumutate pe termen lung (%)
lung/total datorii

6.
7.

Coeficientul riscului financiar (%)

datorii
pe
termen
lung/capital propriu
capitalul propriu

560+770
total datorii
total active

capitalul constant
datorii pe termen scurt
total pasive
total active
datorii pe termen lung
total datorii

anii

Nr.
d/o

Indicatorii

1999
1.00

2000
1.00

2001
1.00

1.

Lichiditatea
general, (%)

0.31

0.36

0.44

2.

Lichiditatea
intermediar, (%)

0.24

0.27

0.30

3.

Lichiditatea
imediat, (%)

0.76

0.73

0.70

1.31

1.36

1.44

0.00

0.00

0.00

0.00

0.00

0.00

486127

446752

458001

486127
151382
637509
637509

446752
161755
608507
608507

458001
200333
658334
658334

0
151382
711099

0
161755
964105

0
200333
964105

Formula de calcul

anii
active circulante

Mijloace
bneti/datorii curente

1999
2.66

2000
3.73

2001
4.06

datorii curente

total active

(active
circulantestocuri)/datorii curente

0.53

0.64

0.65
stocuri

disponibiliti/datorii
curente

3.39

4.78

4.87
Mijloace bneti

221016.9
82947.6

202209
54283.3

261339.2
64294.5

281554.9

259712

313248.7

177110

136.5

167222.1

552

219464.2

121.3

2010

Venituri din vnzri

Profitul brut
Profit net
Total

989701
121599
8358
0.12

2011

1060866

2012

1154811

164676
6683
0.09

145392
35893
0.51

1200000
1000000
800000
600000
400000
200000
0

0.6
0.5
0.4
0.3
0.2
0.1
0
989701
2010

1060866
2011

1154811
2012

2010

Viteza de rotaie

87.71

2011

84.48

2012

87.41

Timpul de rotaie,
49178.11
zile

-34333.36

2010

Costul vnzrilor

2011

33866.88

2012

868102

896190

1009419

6303

57

1972

Cheltuieli generale
i administrative

577485

657233

708605

Alte
cheltuieli
operaionale

312

18651

24068

1452202

1572131

1744064

Cheltuieli
comerciale

Total

1800000
1600000
1400000
1200000
1000000
800000
600000
400000
200000

1400000
1200000
1000000
800000
600000
400000
200000
0

2010

2011

2012

1200000

1154811

1060866

989701

1000000
800000
600000
400000
200000

121599
8358

164676

2010

2011

145392
35893

6683

Venituri din vnzri

Profitul brut

2012
Profit net

2010

2011

11% 1%

13% 1%

88%

86%

2012
11% 3%

86%

Venituri din
vnzri
Profitul brut
Profit net

Viteza de rotaie
87.71

87.41

Viteza de rotaie
87.71

87.41

84.48

2010

2011

2012

Timpul de rotaie, zile

Timpul de rotaie, zile
49178.11

33866.88

2010

2011
-34333.36

2012

2010

2011

0%

1%

40%

42%

60%

0%

57%
0%

2012
Costul vnzrilor

1%

Cheltuieli comerciale

41%
58%
0%

Cheltuieli generale i
administrative
Alte cheltuieli
operaionale