Documente Academic
Documente Profesional
Documente Cultură
Exemplu
Exemplu
Valoarea creditului
Durata creditului (ani)
Perioada de gratie (luni)
Rata dobnzii
7,500,000
3
6
15%
Perioada
Mijloace fixe aduse ca aport la capital
TOTAL
1
1
2
3
4
5
6
7
8
9
10
11
12
Intrri mijl.fixe
10,000,000
15,000
7,500,000
52,000
17,567,000
N+1
N+2
N+3
N+4
3,300,000
2,750,000
valori nominale
1,000,000
600,000
100,000
60
150,000
50,000
500
8,000
15,000
16%
0%
25
12
5
40,000
25
5
10
60
2
10
0
10,000
10,000
16%
5,000
1,500
N+1
N+2
5
2
1
60
0
0
0
0
0
0
10,000
5
2
1
60
0
0
0
0
0
0
30,000
1,500
25,000
16%
16%
25%
75%
2
12,000
25%
50,000
350,000
0.22
Clienti
Alte active curente
Numerar utilizabil la 01.01.N (aport la cap.
social)
250,000
56,000
25%
100,000
85,000
0.63
0.04
100,000
N+1
1.8018018018
0.053125
N+2
15%
20%
15%
25%
0
0
0
250,000
19
8,000,000
PREVIZIUNE
Creditului
Detalii
Detalii
Amortizarea Amortizare
intrarilor
totala
2,000
2,000
2,000
2,000
250
2,250
2,250
50,000
52,250
1,000
53,250
53,250
53,250
53,250
53,250
53,250
53,250
53,250
435,500
Amortizare
cumulat
2,000
2,000
4,000
6,250
8,500
60,750
114,000
167,250
220,500
273,750
327,000
380,250
433,500
433,500
25,000
32,000
435,500
435,500
460,500
492,500
869,000
1,304,500
1,765,000
2,257,500
Detalii
ANUL N
3
10
0
3
0
60
0
0
1,000
2,000
0
4
0
50
0
0
0
0
10
0
0
60
0
0
0
0
0
10
0
60
2
10
2,000
0
0
4
0
60
0
0
0
1,500
0
0
10
60
0
0
0
0
0
12
0
100
0
0
0
0
10
0
0
150
2
0
0
0
0
16%
0
16%
0
16%
25,000
16%
0
16%
0
16%
0
16%
0
16%
Detalii
N+3
N+4
9
2
1
60
0
0
0
0
0
0
50,000
5
2
1
60
0
0
0
0
0
0
0
12,000
16%
16%
0%
100%
Detalii
3
25,000
5
0
6
0
7
0
8
0
9
0
10
0
Detalii
N+3
N+4
20%
25%
30%
35%
0
0
0
0
Detalii
Aplicaiei
11
12
41
0
0
100
0
0
0
0
0
0
0
100
0
15
0
0
0
16%
0
16%
15%
11
12
0
B94:
B95:
B96:
C88:
Valoare nominala
C89:
Valoare nominala
C90:
Valoare nominala
C91:
Exprimare procentuala
C92:
Valoare nominala
C93:
Valoare nominala
C99:
C100:
C101:
C102:
C103:
C104:
C105:
C109:
C110:
C111:
C112:
Exprimare procentuala
C114:
C115:
C116:
C117:
C118:
C119:
C120:
C121:
C149:
Aport sub forma de capital de lucru la capitalul social (se vor introduce valori nominale)
C150:
Valoare preconizata stocuri la sfarsitul primei luni (se vor introduce valori nominale)
C151:
C152:
Valoare alte active curente in prima luna (se vor introduce valori nominale)
C153:
C155:
C156:
Alte pasive curente in prima luna (se vor introduce valori nominale)
C163:
C164:
C165:
C169:
C170:
D88:
D89:
D90:
D92:
D93:
O147:
TOTAL
O148:
TOTAL
PLAN DE RAMBURSARE
N+1
N+2
Luna
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
Anuitate
93,750
93,750
93,750
93,750
93,750
93,750
343,750
340,625
337,500
334,375
331,250
328,125
325,000
321,875
318,750
315,625
312,500
309,375
306,250
303,125
300,000
296,875
293,750
290,625
287,500
284,375
281,250
278,125
275,000
271,875
268,750
265,625
262,500
259,375
256,250
253,125
0
0
0
0
0
Dobanda Rambursare
93,750
0
93,750
0
93,750
0
93,750
0
93,750
0
93,750
0
93,750
250,000
90,625
250,000
87,500
250,000
84,375
250,000
81,250
250,000
78,125
250,000
75,000
250,000
71,875
250,000
68,750
250,000
65,625
250,000
62,500
250,000
59,375
250,000
56,250
250,000
53,125
250,000
50,000
250,000
46,875
250,000
43,750
250,000
40,625
250,000
37,500
250,000
34,375
250,000
31,250
250,000
28,125
250,000
25,000
250,000
21,875
250,000
18,750
250,000
15,625
250,000
12,500
250,000
9,375
250,000
6,250
250,000
3,125
250,000
0
0
0
0
0
0
0
0
0
0
Sold credit
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,250,000
7,000,000
6,750,000
6,500,000
6,250,000
6,000,000
5,750,000
5,500,000
5,250,000
5,000,000
4,750,000
4,500,000
4,250,000
4,000,000
3,750,000
3,500,000
3,250,000
3,000,000
2,750,000
2,500,000
2,250,000
2,000,000
1,750,000
1,500,000
1,250,000
1,000,000
750,000
500,000
250,000
0
0
0
0
0
0
INTRARI
7,500,000
N+3
N+4
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9,515,625
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,015,625
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,500,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
N
1,500,000
1,078,125
2,578,125
N+1
3,000,000
693,750
3,693,750
N+2
3,000,000
243,750
3,243,750
N+3
N+4
0
0
0
0
0
0
Total
7,500,000
2,015,625
9,515,625
Contul de Rezulta
EXPLICATII
1.
LUNA
Vanzari de marfuri
Venituri din vnzarea produse sau
servicii
Cifra de afaceri (1+2)
Alte venituri din exploatare
Total venituri din exploatare (3+4)
Costul marfurilor vandute
Cheltuieli cu materiile prime, materiale,
energie, combustibil
Lucrari si servicii executate de terti
Impozite si varsaminte asimilate
1,000,000
1,250,000
1,250,000
600,000
1,600,000
100,000
1,700,000
625,000
630,000
1,880,000
110,000
1,990,000
781,250
648,900
1,898,900
110,000
2,008,900
781,250
222,000
264,500
500
233,100
305,900
0
240,093
308,357
1,000
190,000
193,000
193,000
72,200
262,200
73,340
266,340
73,340
266,340
2,000
2,000
2,250
14
15
16
17
18
1,376,200
323,800
8,000
108,750
-100,750
1,588,590
401,410
10,000
103,750
-93,750
1,599,290
409,610
2,000
93,750
-91,750
19
20
21
22
23
24
223,050
1,708,000
1,484,950
223,050
35,688
187,362
307,660
2,000,000
1,692,340
307,660
49,226
258,434
317,860
2,010,900
1,693,040
317,860
50,858
267,002
2.
3.
4
5
6
7
8
9
10
11
12
13
repartizari dividende
EXPLICATII
1.
2.
3.
4
5
6
7
8
9
10
Vanzari de marfuri
Venituri din vnzarea produse sau
servicii
Cifra de afaceri (1+2)
Alte venituri din exploatare
Total venituri din exploatare (3+4)
Costul marfurilor vandute
Cheltuieli cu materiile prime, materiale,
energie, combustibil
Lucrari si servicii executate de terti
Impozite si varsaminte asimilate
N+1
N+2
17402750
18,272,888
19,186,532
8,973,742
26,376,492
1,365,000
27,741,492
9,883,458
9,153,217
27,426,104
1,378,650
28,804,754
11,420,555
9,336,281
28,522,813
1,392,437
29,915,250
11,991,582
3,320,285
4,209,519
3,500
3,386,690
4,345,969
3,500
3,454,424
4,488,541
3,500
2,343,784
2,343,784
2,343,784
890,638
3,234,421
890,638
3,234,421
890,638
3,234,421
433,500
435,500
435,500
14
15
16
17
18
21,084,683
6,656,809
21,500
1,128,125
-1,106,625
22,826,635
5,978,120
10,000
695,250
-685,250
23,607,969
6,307,281
30,000
268,750
-238,750
19
20
21
22
23
24
5,550,184
27,762,992
22,212,808
5,550,184
888,029
4,662,154
5,292,870
28,814,754
23,521,885
5,292,870
846,859
4,446,010
6,068,531
29,945,250
23,876,719
6,068,531
970,965
5,097,566
11
12
13
CONT DE REZULTAT
10
11
1,250,000
1,375,000 1,375,000
674,856
1,924,856
110,000
2,034,856
833,333
674,856
742,342
2,049,856 2,117,342
110,000
110,000
2,159,856 2,227,342
859,375
859,375
772,035
772,035
864,679
864,679
864,679
2,147,035 2,147,035 2,239,679 2,377,179 2,997,304
110,000
121,000
121,000
121,000
121,000
2,257,035 2,268,035 2,360,679 2,498,179 3,118,304
859,375
859,375
687,500
605,000 1,066,313
249,697
311,731
0
249,697
327,981
0
274,666
342,254
2,000
285,653
346,115
0
285,653
346,115
0
319,931
358,158
0
319,931
376,033
0
319,931
456,650
0
193,000
193,000
196,060
196,060
196,060
196,060
199,181
199,181
73,340
266,340
73,340
266,340
74,503
270,563
74,503
270,563
74,503
270,563
74,503
270,563
75,689
274,870
75,689
274,870
2,250
52,250
53,250
53,250
53,250
53,250
53,250
53,250
1,663,351
371,505
0
93,750
-93,750
1,755,643 1,802,109
404,213
425,233
0
0
93,750
118,750
-93,750 -118,750
277,755
2,034,856
1,757,101
277,755
44,441
233,314
310,463
306,483
2,159,856 2,227,342
1,849,393 1,920,859
310,463
306,483
49,674
49,037
260,789
257,446
349,830
362,455
583,777
784,720
866,041
2,258,535 2,268,035 2,360,679 2,498,179 3,118,304
1,908,705 1,905,580 1,776,903 1,713,460 2,252,264
349,830
362,455
583,777
784,720
866,041
55,973
57,993
93,404
125,555
138,567
293,857
304,462
490,373
659,165
727,474
ada N - N+4
N+3
N+4
20,913,320
21,958,986
9,523,007
30,436,327
1,406,361
31,842,688
13,070,825
9,713,467
31,672,453
1,420,424
33,092,877
13,724,366
3,523,513
4,737,297
3,500
3,593,983
4,897,994
3,500
2,343,784
2,343,784
890,638
3,234,421
890,638
3,234,421
460,500
492,500
25,030,056
6,812,631
50,000
12,000
38,000
25,946,764
7,146,113
0
0
0
6,850,631
31,892,688
25,042,056
6,850,631
1,096,101
5,754,530
7,146,113
33,092,877
25,946,764
7,146,113
1,143,378
6,002,735
12
TOTAL
2,132,625
17,402,750
864,679
2,997,304
121,000
3,118,304
1,066,313
8,973,742
26,376,492
1,365,000
27,741,492
9,883,458
319,931
465,725
0
3,320,285
4,209,519
3,500
199,181
2,343,784
75,689
274,870
890,638
3,234,421
53,250
433,500
2,180,089
938,216
0
78,125
-78,125
21,084,683
6,656,809
21,500
1,128,125
-1,106,625
860,091
3,118,304
2,258,214
860,091
137,615
722,476
5,550,184
27,762,992
22,212,808
5,550,184
888,029
4,662,154
699,323
699,323
COSTURILE DE EXPLOATARE
1,054,000
625,000
1,225,490
781,250
1,232,483
781,250
1,294,170
833,333
150,000
72,000
150,000
57,000
258,000
128,000
80,000
50,000
64,200
2,000
157,500
75,600
153,000
58,140
299,400
150,400
94,000
55,000
63,700
2,000
162,225
77,868
153,000
58,140
301,857
151,912
94,945
55,000
64,950
2,250
168,714
80,983
153,000
58,140
305,231
153,988
96,243
55,000
63,950
2,250
55,200
5,000
1,500
500
55,200
5,000
1,500
0
55,200
5,000
1,500
1,000
55,200
5,000
1,500
0
1,376,200
1,588,590
1,599,290
1,663,351
Verificare
N
N+1
N+2
N+3
15,775,764 17,379,266 18,018,028 19,166,359
9,883,458 11,420,555 11,991,582 13,070,825
2,243,436
1,076,849
1,863,784
708,238
4,131,519
2,110,119
1,318,825
702,575
1,177,400
433,500
2,288,304
1,098,386
1,863,784
708,238
4,267,969
2,194,088
1,371,305
702,575
1,179,400
435,500
2,334,070
1,120,354
1,863,784
708,238
4,410,541
2,281,825
1,426,141
702,575
1,179,400
435,500
2,380,752
1,142,761
1,863,784
708,238
4,659,297
2,434,906
1,521,816
702,575
1,204,400
460,500
662,400
60,000
18,000
3,500
662,400
60,000
18,000
3,500
662,400
60,000
18,000
3,500
662,400
60,000
18,000
3,500
DE EXPLOATARE
10
11
12
185,585
89,081
156,060
59,303
335,754
169,387
105,867
60,500
116,950
53,250
193,009
92,644
156,060
59,303
339,615
171,763
107,352
60,500
114,950
53,250
193,009
92,644
156,060
59,303
339,615
171,763
107,352
60,500
114,950
53,250
216,170
103,762
156,060
59,303
351,658
179,174
111,984
60,500
114,950
53,250
216,170
103,762
159,181
60,489
369,533
190,174
118,859
60,500
114,950
53,250
216,170
103,762
159,181
60,489
450,150
239,784
149,865
60,500
114,950
53,250
216,170
103,762
159,181
60,489
459,225
239,784
149,865
69,575
114,950
53,250
2,243,436
1,076,849
1,863,784
708,238
4,131,519
2,110,119
1,318,825
702,575
1,177,400
433,500
55,200
5,000
1,500
0
55,200
5,000
1,500
2,000
55,200
5,000
1,500
0
55,200
5,000
1,500
0
55,200
5,000
1,500
0
55,200
5,000
1,500
0
55,200
5,000
1,500
0
55,200
5,000
1,500
0
662,400
60,000
18,000
3,500
oada N - N+4
N+4
19,890,370
13,724,366
2,428,367
1,165,616
1,863,784
708,238
4,819,994
2,533,796
1,583,623
702,575
1,236,400
492,500
662,400
60,000
18,000
3,500
25,946,764
0
Situaia Patrimoni
EXPLICATII
ACTIVE
Active fixe
Active brute
Amortizari aferente
ACTIVE FIXE NETE
Active curente
Stocuri
Creante-clienti
Alte active curente
Numerar utilizabil
TOTAL ACTIVE CURENTE
TOTAL ACTIVE
PASIVE
Capital
Capital social
Rezultatul exercitiului
- Repartizarea profitului
la dividende
- Repartizarea profitului la
rezerve
Rezerve
TOTAL CAPITAL
Datorii pe termen mediu si
lung
Datorii strainatate
Datorii in tara
TOTAL DATORII PE TERMEN
MEDIU SI LUNG
Pasive curente
Furnizori si conturi asimilate
Impozit pe profit
Dividende datorate
Alte pasive curente
TOTAL PASIVE CURENTE
TOTAL PASIVE
Verificare
10,000,000
2,000
9,998,000
10,000,000
4,000
9,996,000
10,015,000
6,250
10,008,750
10,015,000
8,500
10,006,500
350,000
250,000
56,000
7,416,050
8,072,050
18,070,050
411,250
293,750
65,800
7,630,785
8,401,585
18,397,585
415,384
296,703
66,462
7,957,300
8,735,849
18,744,599
421,062
300,759
67,370
8,096,596
8,885,787
18,892,287
10,162,000
187,362
10,162,000
445,796
10,187,000
712,799
10,187,000
946,113
0
0
10,349,362
0
0
10,607,796
0
0
10,899,799
0
0
11,133,113
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
7,500,000
100,000
35,688
0
85,000
220,688
18,070,050
105,000
84,914
0
99,875
289,789
18,397,585
108,150
135,771
0
100,879
344,800
18,744,599
112,476
44,441
0
102,258
259,175
18,892,287
N+1
N+2
N+3
17,567,000
433,500
17,133,500
17,567,000
869,000
16,698,000
17,567,000
1,304,500
16,262,500
20,867,000
1,765,000
19,102,000
655,660
468,329
104,906
3,191,841
4,420,736
21,554,236
499,955
214,266
959,914
3,633,116
5,307,251
22,005,251
519,947
297,113
998,298
4,752,732
6,568,090
22,830,590
554,829
317,045
1,065,271
3,791,602
5,728,747
24,830,747
10,187,000
4,662,154
10,187,000
4,446,010
9,937,000
5,097,566
9,937,000
5,754,530
699,323
1,111,503
3,823,175
3,962,831
3,962,831
14,149,831
3,334,508
7,297,339
17,484,339
1,274,392
8,571,731
18,508,731
5,754,530
14,326,261
24,263,261
0
6,000,000
0
3,000,000
0
0
0
0
6,000,000
3,000,000
144,113
401,736
76,277
211,715
129,671
242,741
158,717
274,025
Dividende datorate
Alte pasive curente
TOTAL PASIVE CURENTE
TOTAL PASIVE
Verificare
699,323
159,232
1,404,404
21,554,236
1,111,503
121,418
1,520,912
22,005,251
3,823,175
126,273
4,321,859
22,830,590
0
134,744
567,486
24,830,747
BILAN PREVIZIONAT
10
17,515,000
60,750
17,454,250
17,567,000
114,000
17,453,000
17,567,000
167,250
17,399,750
17,567,000
220,500
17,346,500
17,567,000
273,750
17,293,250
17,567,000
327,000
17,240,000
448,406
320,290
71,745
914,700
1,755,141
19,209,391
463,168
330,835
74,107
1,209,597
2,077,707
19,530,707
469,664
335,474
75,146
1,213,877
2,094,161
19,493,911
469,664
335,474
75,146
1,379,581
2,259,866
19,606,366
489,930
349,950
78,389
1,748,987
2,667,255
19,960,505
520,008
371,434
83,201
2,080,516
3,055,160
20,295,160
10,187,000
1,206,902
10,187,000
1,464,347
10,187,000
1,758,204
10,187,000
2,062,666
10,187,000
2,553,039
10,187,000
3,212,204
0
0
11,393,902
0
0
11,651,347
0
0
11,945,204
0
0
12,249,666
0
0
12,740,039
0
0
13,399,204
7,500,000
7,500,000
7,250,000
7,000,000
6,750,000
6,500,000
7,500,000
7,500,000
7,250,000
7,000,000
6,750,000
6,500,000
112,476
94,115
0
108,899
315,489
19,209,391
123,724
143,152
0
112,484
379,359
19,530,707
128,673
55,973
0
114,061
298,707
19,493,911
128,673
113,966
0
114,061
356,699
19,606,366
144,113
207,370
0
118,983
470,466
19,960,505
144,113
125,555
0
126,288
395,956
20,295,160
N+4
23,617,000
2,257,500
21,359,500
577,362
412,402
1,108,536
7,423,130
9,521,430
30,880,930
9,937,000
6,002,735
6,002,735
0
14,326,261
24,263,261
0
0
0
188,873
285,845
6,002,735
140,217
6,617,669
30,880,930
0
11
12
TOTAL
17,567,000
380,250
17,186,750
17,567,000
433,500
17,133,500
17,567,000
433,500
17,133,500
655,660
468,329
104,906
2,528,500
3,757,395
20,944,145
655,660
468,329
104,906
3,191,841
4,420,736
21,554,236
655,660
468,329
104,906
3,191,841
4,420,736
21,554,236
10,187,000
3,939,678
10,187,000
4,662,154
10,187,000
4,662,154
699,323
699,323
0
0
14,126,678
3,962,831
3,962,831
14,149,831
3,962,831
3,962,831
14,149,831
6,250,000
6,000,000
6,000,000
6,250,000
6,000,000
6,000,000
144,113
264,122
0
159,232
567,467
20,944,145
144,113
401,736
699,323
159,232
1,404,404
21,554,236
144,113
401,736
699,323
159,232
1,404,404
21,554,236
FLUX DE NUME
1
-95,200
323,800
2
308,485
401,410
3
408,265
409,610
2,000
0
2,000
0
2,250
0
-421,000
-94,925
-3,595
0
0
0
0
-15,000
15,000
7,411,250
-93,750
-66,750
7,500,000
0
12,000
0
8,000
108,750
7,316,050
100,000
7,416,050
0
0
0
10,000
103,750
214,735
7,416,050
7,630,785
0
25,000
0
2,000
93,750
326,515
7,630,785
7,957,300
N+1
N+2
5,728,466
6,656,809
4,825,848
5,978,120
5,719,868
6,307,281
433,500
486,293
435,500
1,036,881
435,500
939,939
-875,550
-550,891
-82,974
-7,567,000
7,567,000
0
0
0
0
4,930,375
-4,384,573
-4,600,253
7,500,000
1,500,000
37,000
0
0
21,500
1,128,125
3,091,841
100,000
3,000,000
0
0
699,323
10,000
695,250
441,275
3,191,841
3,000,000
0
250,000
1,111,503
30,000
268,750
1,119,616
3,633,116
3,191,841
3,633,116
4,752,732
3,091,841
2,628,125
1,140,598
3,695,250
2,231,118
3,268,750
FLUX DE NUMERAR
848,570
1,743,271
135771.2
4
233,046
371,505
5
411,854
404,213
6
465,647
425,233
7
346,530
442,080
8
506,330
453,080
9
706,905
671,277
2,250
135,771
52,250
0
53,250
0
53,250
143,152
53,250
0
53,250
0
-4,937
-44,609
-12,836
-5,648
-17,622
0
0
-7,500,000
7,500,000
-52,000
52,000
0
0
0
0
0
0
-93,750
-93,750
-118,750
-342,250
-340,625
-337,500
0
0
0
0
93,750
139,296
7,957,300
8,096,596
0
0
0
0
93,750
-7,181,896
8,096,596
914,700
0
0
0
0
118,750
294,897
914,700
1,209,597
250,000
0
0
1,500
93,750
4,280
1,209,597
1,213,877
250,000
0
0
0
90,625
165,705
1,213,877
1,379,581
250,000
0
0
0
87,500
369,405
1,379,581
1,748,987
N - N+4
N+3
N+4
6,124,045
6,812,631
6,381,528
7,146,113
460,500
1,064,817
492,500
1,131,559
-84,270
-125,526
-3,300,000
3,300,000
-2,750,000
2,750,000
-3,785,175
0
0
0
3,823,175
50,000
12,000
-961,130
4,752,732
0
0
0
0
0
0
3,631,528
3,791,602
3,791,602
7,423,130
2,862,045
12,000
3,631,528
0
3,039,332
5,550,184
278923.3067
486293.164561 401736.3
10
665,905
869,095
11
779,234
947,291
12
991,466
938,216
TOTAL
5,728,466
6,656,809
53,250
207,370
53,250
0
53,250
0
433,500
486,293
-49,070
-221,307
-875,550
0
0
0
0
0
0
-7,567,000
7,567,000
-334,375
-331,250
-328,125
4,930,375
7,500,000
250,000
0
0
0
84,375
331,530
1,748,987
2,080,516
250,000
0
0
0
81,250
447,984
2,080,516
2,528,500
250,000
0
0
0
78,125
663,341
2,528,500
3,191,841
1,500,000
37,000
0
21,500
1,128,125
3,091,841
100,000
3,191,841
N+1
N+2
3.15
3.49
1.52
2.27
2.39
1.10
0.34
0.42
0.21
0.17
0.19
0.00
0.52
0.26
0.23
2.20
1.39
1.64
61.17
70.63
84.05
9.07
6.65
6.65
25.92
19.01
19.01
63.37
54.80
54.80
25.24
17.68
21.80
16.21
22.11
17.87
32.95
25.43
27.54
30.98
27.21
27.76
INDICATORI DE INDATORARE
RATA DATORIILOR
RATA DE SOLVABILITATE
RATA DE ACOPERIRE A
CAPITALULUI PROPRIU
(GRADUL DE INDATORARE)
RATA DE ACOPERIRE A
SERVICIULUI DATORIILOR
INDICATORI DE GESTIUNE
VITEZA DE ROTATIE A
ACTIVELOR CIRCULANTE PRIN
CIFRA DE AFACERI (zile)
VITEZA DE ROTATIE A
STOCURILOR(zile)
VITEZA DE ROTATIE A
CREANTELOR(zile)
VITEZA DE ROTATIE A
FURNIZORILOR (zile)
INDICATORI DE RENTABILITATE
MARJA PROFITULUI DE
EXPLOATARE (%)
MARJA PROFITULUI NET(%)
RENTABILITATEA CAPITALULUI
PROPRIU (%)
RENTABILITATEA ACTIVELOR
TOTALE (%)
INDICATORI DE LICHIDITATE
LICHIDITATE GLOBALA
Explicaii
Active circulante
Obligatii (datorii pe termen scurt)
Lichiditate globala (Lg)
N
4,420,736
1,404,404
3
N+1
5,307,251
1,520,912
3
N+2
6,568,090
4,321,859
2
N
3,191,841
1,404,404
2
N+1
3,633,116
1,520,912
2
N+2
4,752,732
4,321,859
1
N
7,404,404
21,554,236
0.34
N+1
4,520,912
22,005,251
0.21
N+2
4,321,859
22,830,590
0.19
LICHIDITATEA IMEDIATA
Explicaii
Disponibilitati
Pasive curente
Lichiditatea imediata
INDATORAREA
RATA DATORIILOR
Explicaii
Total datorii
Total active
Rata datoriilor
RATA DE SOLVABILITATE
Explicaii
Imprumut pe termen lung
Capital propriu
Rata de solvabilitate
N
N+1
6,000,000
3,000,000
14,149,831
17,484,339
0.4240333248 0.1715821219
N+2
0
18,508,731
0
N
7,404,404
14,149,831
N+1
4,520,912
17,484,339
N+2
4,321,859
18,508,731
0.52
0.26
0.23
N
4,662,154
1,128,125
5,790,279
N+1
N+2
4,446,010
695,250
5,141,260
5,097,566
268,750
5,366,316
Dobanzi
Rata de rambursare a
imprumuturilor pe temen lung
TOTAL
Rata de acoperire a datoriilor
1,128,125
695,250
268,750
1,500,000
2,628,125
2
3,000,000
3,695,250
1
3,000,000
3,268,750
2
INDICATORI DE GESTIUNE
VITEZA DE ROTATIE A ACTIVELOR CIRCULANTE PRIN CIFRA DE AFACERI (RAC)
Explicaii
Active circulante
Cifra de afaceri
Numar de zile
RAC
N
4,420,736
26,376,492
365
61
N+1
5,307,251
27,426,104
365
71
N+2
6,568,090
28,522,813
365
84
N
655,660
26,376,492
365
9.07
N+1
499,955
27,426,104
365
6.65
N+2
519,947
28,522,813
365
6.65
N+1
214,266
4,113,916
365
19.01
N+2
297,113
5,704,563
365
19.01
N
468,329
6,594,123
365
25.92
N+1
76,277
508,004
365
54.80
N+2
129,671
863,606
365
54.80
N
6,656,809
26,376,492
25.24
N+1
5,978,120
27,426,104
21.80
N+2
6,307,281
28,522,813
22.11
Explicaii
Valoarea furnizorilor
Cumparari pe credit
Numar de zile
Viteza de rotatie a furnizorilor
INDICATORI DE RENTABILITATE
MARJA PROFITULUI DE EXPLOATARE
Explicaii
Profit din exploatare
Cifra de afaceri
Marja profitului de exploatare
MARJA PROFITULUI NET
Explicaii
N+1
N+2
Profit net
Cifra de afaceri
Marja profitului net
4,662,154
26,376,492
17.68
4,446,010
27,426,104
16.21
5,097,566
28,522,813
17.87
N+1
4,446,010
17,484,339
25.43
N+2
5,097,566
18,508,731
27.54
N
4,662,154
14,149,831
32.95
N
6,678,309
21,554,236
30.98
N+1
5,988,120
22,005,251
27.21
N+2
6,337,281
22,830,590
27.76
N+4
10.09
1.44
6.68
1.12
0.02
0.00
0.21
0.00
0.02
0.27
68.70
109.73
6.65
6.65
19.01
19.01
54.80
54.80
22.38
18.91
22.56
18.95
23.72
24.74
27.64
23.14
N+3
5,728,747
567,486
10
N+4
9,521,430
6,617,669
1
N+3
3,791,602
567,486
7
N+4
7,423,130
6,617,669
1
N+3
567,486
24,830,747
0.02
N+4
6,617,669
30,880,930
0.21
N+3
N+4
0
24,263,261
0
0
24,263,261
0
N+3
567,486
24,263,261
N+4
6,617,669
24,263,261
0.02
0.27
N+3
5,754,530
12,000
5,766,530
N+4
6,002,735
0
6,002,735
12,000
0
0
12,000
0
481
Serv. dat este nul
AFACERI (RAC)
N+3
5,728,747
30,436,327
365
69
N+4
9,521,430
31,672,453
365
110
N+3
554,829
30,436,327
365
6.65
N+4
577,362
31,672,453
365
6.65
N+3
317,045
6,087,265
365
19.01
N+4
412,402
7,918,113
365
19.01
N+3
158,717
1,057,054
365
54.80
N+4
188,873
1,257,894
365
54.80
N+3
6,812,631
30,436,327
22.38
N+4
7,146,113
31,672,453
22.56
N+3
N+4
5,754,530
30,436,327
18.91
6,002,735
31,672,453
18.95
N+3
5,754,530
24,263,261
23.72
N+4
6,002,735
24,263,261
24.74
N+3
6,862,631
24,830,747
27.64
N+4
7,146,113
30,880,930
23.14
VAN
Anul
N
N+1
N+2
N+3
N+4
N+5
N+6
N+7
N+8
N+9
Valoare reziduala
TOTAL
Cost total de
investitie
7,567,000
0
0
3,300,000
2,750,000
Iesiri din
exploatare
23,141,151
24,674,156
24,464,131
25,730,643
26,711,349
25,946,764
25,946,764
25,946,764
25,946,764
25,946,764
Intrari din
exploatare
27,762,992
28,814,754
29,945,250
31,892,688
33,092,877
33,092,877
33,092,877
33,092,877
33,092,877
33,092,877
13,617,000
254,455,251
316,972,947
RIR
Anul
N
N+1
N+2
N+3
N+4
N+5
Cost total de
investitie
7,567,000
0
0
3,300,000
2,750,000
0
Iesiri din
exploatare
23,141,151
24,674,156
24,464,131
25,730,643
26,711,349
25,946,764
Intrari din
exploatare
27,762,992
28,814,754
29,945,250
31,892,688
33,092,877
33,092,877
N+6
N+7
N+8
N+9
Valoare reziduala
TOTAL
Anul
TR
N
N+1
N+2
N+3
N+4
N+5
N+6
N+7
N+8
N+9
0
0
0
0
25,946,764
25,946,764
25,946,764
25,946,764
33,092,877
33,092,877
33,092,877
33,092,877
13,617,000
254,455,251
316,972,947
CF anual
4,600,341
4,130,598
5,451,118
6,112,045
6,381,528
6,381,528
6,381,528
6,381,528
6,381,528
6,381,528
Rata de
CF actualizat
actualizare
1.0000
4,600,341
0.8403
3,471,091
0.7062
3,849,388
0.5934
3,626,984
0.4987
3,182,269
0.4190
2,674,175
0.3521
2,247,206
0.2959
1,888,409
0.2487
1,586,898
0.2090
1,333,528
Cash-flow net
-2,945,159
4,140,598
5,481,118
2,862,045
3,631,528
7,146,113
7,146,113
7,146,113
7,146,113
7,146,113
48,900,696
Cash-flow net
-2,945,159
4,140,598
5,481,118
2,862,045
3,631,528
7,146,113
Valoarea
reziduala
Rata de
Valoare
actualizare actualizata neta
1
-2,945,159
0.8403
3,479,494
0.7062
3,870,573
0.5934
1,698,383
0.4987
1,810,930
0.4190
2,994,574
0.3521
2,516,449
0.2959
2,114,663
0.2487
1,777,028
0.2090
1,493,301
8000000
0.2090 1671734.61264344
8,000,000
20,481,969
Valoarea
reziduala
venit net
actualizat
venit net
actualizat
7,146,113
7,146,113
7,146,113
7,146,113
8000000
56,900,696
8000000
8,000,000
149%
CF mediu
2,846,029
Termen de
recuperare
2.66
Ratele de Lichiditate
12.00
10.09
10.00
8.00
6.68
6.00
4.00
3.15
2.27
LICHIDITATE GLOBALA
LICHIDITATEA IMEDIATA
3.49
2.39
1.52
1.10
2.00
1.44
1.12
0.00
N
N+1
N+2
Ani
N+3
N+4
0.34
Rata Datoriilor
0.35
0.30
0.25
0.21
0.21
0.19
0.20
0.15
0.10
0.02
0.05
0.00
N
N+1
N+2
Ani
N+3
N+4
N+1
N+2
Ani
N+3
N+4
0.52
0.50
0.40
0.26
0.27
0.23
0.30
0.20
0.02
0.10
0.00
N
N+1
N+2
Ani
N+3
N+4
25.24
25.00
24.00
23.00
22.11
22.38
22.56
21.80
22.00
21.00
20.00
N
N+1
N+2
Ani
N+3
N+4
21.00
20.00
N
N+1
N+2
Ani
N+3
N+4
18.95
19.00
18.50
18.00
17.87
17.68
17.50
17.00
16.21
16.50
16.00
15.50
15.00
14.50
N
N+1
N+2
Ani
N+3
N+4
15.50
15.00
14.50
N
N+1
N+2
Ani
N+3
N+4
32.95
30.00
27.54
25.43
23.72
24.74
25.00
20.00
15.00
10.00
5.00
0.00
N
N+1
N+2
Ani
N+3
N+4
15.00
10.00
5.00
0.00
N
N+1
N+2
Ani
N+3
N+4
30.98
27.21
30.00
27.76
27.64
23.14
25.00
20.00
15.00
10.00
5.00
0.00
N
N+1
N+2
N+3
N+4
20.00
15.00
10.00
5.00
0.00
N
N+1
N+2
Ani
N+3
N+4
N+1
N+2
4,662,154 4,446,010 5,097,566
5,728,466 4,825,848 5,719,868
3,091,841 1,140,598 2,231,118
N+3
5,754,530
6,124,045
2,862,045
N+4
6,002,735
6,381,528
3,631,528
Evoluia comparativ a Profitului net, Cash Flow-ului din exploatare, i Cash Flow-ului net nainte de plata dividendelor
Profitul net
Cash Flow din
exploatare
7,000,000
6,000,000
M
ii Lei
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
N
N+1
N+2
N+3
N+4
M
ii Lei
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
N
N+1
N+2
Ani
N+3
N+4
30,436,327
28,522,813
27,426,104
25,000,000
,002,735
,754,530
10,000,000
97,566
15,000,000
46,010
20,000,000
62,154
Mii Lei
30,000,000
26,376,492
35,000,000
31,672,453
Cifra de afaceri
Rezultatul net
30
28,5
27,42
25,000,000
6,002,735
5,754,530
10,000,000
4,446,010
15,000,000
5,097,566
20,000,000
4,662,154
Mii Lei
30,000,000
26,376
35,000,000
5,000,000
0
N
N+1
N+2
Ani
N+3
N+4
Cifra de afaceri
Rezultatul net
4,000,000
3,000,000
6,381,528
6,124,045
5,719,868
3,268,750
5,000,000
4,825,848
3,695,250
Mii Lei
6,000,000
2,628,125
7,000,000
5,728,466
1,000,000
0
6,1
6,3
Serviciul datoriei
12,000
2,000,000
N+1
Ani
N+2
N+3
3,000,000
5,719
3,268,750
4,000,000
4,825,84
3,695,250
5,000,000
2,628,125
Mii Lei
6,000,000
5,728
7,000,000
N+4