Documente Academic
Documente Profesional
Documente Cultură
Nr. rd.
A. ACTIVE IMOBILIZATE
I. IMOBILIZRI NECORPORALE
1. Ch. de constituire 1
2. Ch. de dezvoltare 2
3. Concesiuni ,brevete i alte imobilizri necorporale. 3
4. Fondul comercial 4
5. Active necorporale de exploatare si evaluare a res minerale 5
6. Avansuri si imobilizri necorporale n curs 6
TOTAL (rd. 01 la 06) 7
II. IMOBILIZRI CORPORALE
1. Terenuri i construcii 8
2. Instalaii tehnice i maini 9
3. Alte instalaii, utilaje i mobilier 10
4. Investitii imobiliare 11
5. Imobilizari corporale in curs de executie 12
6.Investitii imobiliare in curs de executie 13
7.Active corporale de explorare si evaluare a resurselor minerale 14
8.Active biologice productive 15
9. Avansuri (ct. 4093) 16
TOTAL: (rd. 08 la 16) 17
Nr. rd.
1. CA net (rd. 2+3-4+5+6) 1
Producia vndut (ct.701+702+703+704+705+706+708) 2
Venituri din vnzarea mrfurilor (ct.707) 3
Reduceri comerciale acordate 4
Venituri din dobnzi nregistrate de entitile radiate din Registrul general
5
i care mai au n derulare contracte de leasing
Venituri din subvenii de exploatare aferente CA nete 6
2. Venituri aferente costului produciei n curs de execuie
sold C 7
sold D 8
3. Venituri din producia de imobilizari necorporale si corporale (ct.721+
722) 9
0 0 0
7,003,876 5,904,421 3,700,635
96,229,643 89,614,326 101,159,339
18,824 18,824 18,824
18,824 18,824 18,824
210,846 43,280
6,919,926 577,971 324,262
0 0 0
5,251,506 0 15,540,808
0 1,505,356
254,635
1,945,675 19,018,016 5,290,123
833,504 542,094
102,490,754 128,470,762 79,283,934
45,633,716 53,469,577 42,147,390
1,376,530 1,028,806 374,359
908,984 914,738 836,833
47,243 1,064,267 1,428,815
8,350
42,554,657 18,442,826 103,568,910 24,047,450 10,736,708 43,215
15,000 23,350
12,750,601 6,869,063 109,450,448 34,740,943 15,668,361 4,562,319
Sold 31.12.2014
16,400,042
16,400,042
4,746,298
12,872,072
722,531
0
18,340,901
34,740,943
Sold 31.12.2015
28,409,066
28,409,066
5,599,020
11,069,145
769,754
17,437,919
45,846,985
BILAN FINANCIAR
0 0 0.00 0.00
0 0 0.00 0.00
0 0 0.00 0.00
0 0 0.00 0.00
0 0 0.00 0.00
-6,615,317 11,545,013 93.13 112.88
1,203,313 11,292,554 102.36 121.63
-54,959 -1,943,073 99.71 89.57
-1,505,356 15,540,808 86.42 262.18
-22,919 15,761 27.63 280.08
2,786,547 -2,320,942 113.15 90.32
-6,719,175 2,456,245 82.42 107.80
-3,179,514 -3,110,134 90.56 89.80
0 0 0.00 0.00
0 0 0.00 0.00
-3,539,661 5,566,379 22.26 649.14
0 0 0.00 0.00
0 0 0.00 0.00
-1,099,455 -2,203,786 84.30 62.68
0 0 0.00 0.00
-1,099,455 -2,203,786 84.30 62.68
6,803,021 6,320,509 104.49 103.99
0 0 0.00 0.00
-210,846 43,280 0.00 0.00
0 0 0.00 0.00
15,165,760 8,931,779 116.90 108.52
3,761,177 -823,124 106.50 98.66
2,305,866 -2,461,562 908.70 5.00
-4,557,422 6,038,803 66.63 166.35
-169,799 454,041 0.00 0.00
0 0 0.00 0.00
0 0 0.00 0.00
-3,941,018 -2,290,619 56.05 54.42
10,123,550 -2,563,787 129.11 94.29
11,404,583 9,754,903 135.80 122.55
0 0 0.00 0.00
11,404,583 9,754,903 135.80 122.55
6,803,021 6,320,509 104.49 103.99
0.04
61.40 Structura AT anul 2014
62.77
26.29
1. Rata
39.57 activelor
0.04 43.44 imobilizate
34.10 56.56
33.57 2. Rata
80.63 activelor
circulante
19.37
*
3.66
2.25
* Structura AT anul 2015
3.66
2.25
1. Rata activelor
38.60 imobilizate
AC anul 2014 61.40
2. Rata activelor
circulante
2.1. Rata
stocurilor
2.2. Rata
creanelor
25 2.3. Gradul net de
asigurare cu
disponibliti Structura AC anul 2015
2.1. Rata
3.66
stocurilor
33.57 2.2. Rata
creanelor
62.77
creanelor
25 2.3. Gradul net de
asigurare cu
disponibliti Structura AC anul 2015
2.1. Rata
3.66
stocurilor
33.57 2.2. Rata
creanelor
Anul 3 62.77 2.3. Gradul net de
* asigurare cu
30.92 disponibliti
69.08
46.58
13.30
16.73
223.38
*
30.73
99.36
69.27
0.64 Dinamica Ratei stabilitati financiare i a ratei AI
0.64
225.456 50.00 43.44
46.45
40.0036.54 33.80 38.60
32.18 40.84
53.27 30.00 30.92
36.90 Rsf
20.00
RAI
10.00
Anul 3 0.00
50,625,231 1 2 3
324,262
50,949,493
53,012,600
53,336,862
103,962,093
*
63.10
36.90
*
49.01
50.99
48.70
51.30
0.31
*
61.18
-12.17
3.56
2015
activelor
ate
activelor
e
RATELE DE LICHIDITATE I SOLVABILITATE
Lichiditate generala & Solvabilitate patrimonial
LICHIDITATEA Anul 2013 Anul 2014 Anul 2015 100.00
1. Lichiditatea curent 107.26 85.44 88.88
80.00
36.27
2. Lichiditatea imediat 50.42 35.67 33.09 2. Solvabilitatea
60.00 33.44 patrimonial
30.73
SOLVABILITATEA Anul 2013 Anul 2014 Anul 2015
50.42
40.00
1. Solvabilitatea general 156.92 150.24 144.35 2. Lichiditatea
2. Solvabilitatea patrimonial 36.27 33.44 30.73 35.67 33.09
20.00 imediat
0.00
1 2 3
CORELAIA CREANE - OBLIGAII
0.0
1 2 3
bilitate patrimonial
2. Solvabilitatea
patrimonial
.73
2. Lichiditatea
.09 imediat
eante-obligatii
169.4
93.7 Di
Df
3
ANALIZA FONDULUI DE RULMENT
Anul 2015
80.10
79.60
50.82
-24.84
-12.51
-19.93
-34.52
-21.74
Anul 2015
63,494,779
33,963,925
60,800,709
36,657,995
Anul 2015
226.76
0.00
Anul 2015
3,700,635
53,012,600
-49,311,965
RATELE DE GESTIUNE (ROTAIE) A CAPITALURILOR
BAZA DE CALCUL
Indicator Anul 1 Anul 2 Anul 3
Capital permanent 61,923,502 53,560,763 50,949,493
Capital propriu 55,003,576 52,982,792 50,625,231
Capital angajat 93,776,616 96,818,460 103,962,093
Datorii totale 96,635,696 105,459,501 114,137,571
Datorii pe termen mediu i lung 6,919,926 577,971 324,262
Datorii pe termen scurt 89,715,770 104,881,530 113,813,309
Furnizori 13,658,442 9,101,020 15,139,823
Furnizori (fr TVA) 11,382,035 7,584,183 12,616,519
Sold mediu furnizori (fara TVA) * 9,483,109 3,322,440
ANALIZA
Denumire Anul 1 Anul 2 Anul 3
Rata de rotaie a capitalului permanent 1.54 2.07 1.14
Rata de rotaie a capitalului propriu 1.73 2.09 1.15
Rata de rotaie a capitalului angajat 1.02 1.15 0.56
Rata de rotaie a datoriilor totale 0.99 1.05 0.51
Rata de rotaie a Dtml 13.77 191.98 179.48
Rata de acoperire a riscurilor 0.26 0.02 0.03
Rata de rotaie a Dts 1.06 1.06 0.51
Rata de rotaie a furnizorilor * 11.70 17.52
Termenul mediu de plat a furnizorilor * 31.19 20.84
Cpropriu+Dtml+proviz>1an
RATELE DE ROTAIE A ACTIVELOR
BAZA DE CALCUL
Indicator Anul 1 Anul 2 Anul 3
Active totale 151,639,272 158,442,293 164,762,802
Activele imobilizate 55,409,629 68,827,967 63,603,463
Imobilizri corporale (valori nete) 40,601,085 39,265,444 33,611,376
Imobilizri corporale (valori brute) 55,027,988 21,021,183 18,442,826
Active circulante 96,229,643 89,614,326 101,159,339
Soldul mediu al activelor circulante * 92,921,985 95,386,833
Stocuri 50,998,912 52,202,225 63,494,779
Soldul mediu al stocurilor * 51,600,569 57,848,502
Materii prime 39,879,711 42,611,299 38,347,284
Soldul mediu al materiilor prime * 41,245,505 40,479,292
Producie neterminat 11,087,530 9,582,174 25,122,982
Soldul mediu al produciei neterminate * 10,334,852 17,352,578
Produse finite 31,671 8,752 24,513
Soldul mediu al produselor finite * 20,212 16,633
Creane totale 38,226,855 31,507,680 33,963,925
Sold mediu creante totale * 34,867,268 32,735,803
Creane clieni 33,673,531 30,494,017 27,383,883
Creane clieni (fr TVA) 28,061,276 25,411,681 22,819,903
Sold mediu creane clieni fr TVA * 26,736,478 24,115,792
Rotaia AC - Anul 3
Durata unei rotaii a
materiilor prime
Durata unei rotaii a
143.12 produciei neterminate
Durata unei rotaii a
253.87 produselor finite
0.10
Termenul mediu de
108.83 ncasare a creanelor
253.87 produselor finite
0.10
Termenul mediu de
108.83 ncasare a creanelor
240.50
2
425.72
Ciclul operational
Ciclul de plati
140.17
1
236.06