Exemplu Curs Lorand

P&L luna an % din ven

Număr comenzi 3,000 36,000
Comanda medie 1,000 1,000
Total venituri 3,000,000 36,000,000 100.0%
Cost marfa 1,500,000 18,000,000 50.0%
Margin (adaos) 1,500,000 18,000,000 50.0%

forta de vanzari 180,000 2,160,000 6.0%

transport 90,000 1,080,000 3.0%

Costuri fixe fara amortizare

personal 250,000 3,000,000 8.3%
inchiriere masina 20,000 220,000 0.6%
diverse de exploatare 500,000 6,000,000 16.7%

EBITDA 460,000 5,540,000 15.4%

amortizare 16,667 200,000 0.6%

dobanda 8,333 100,000 0.3%

Profit inainte de impozitare 435,000 5,240,000 14.6%

Impozit pe profit - - 0.0%

Profit net (inainte de repartizare ) 435,000 5,240,000 14.6%
Dividende 500,000 1.4%
Profit reinvestit 4,740,000 13.2%
Aplicat pe Active Research
P&L luna an % din ven
Număr comenzi 3,000 36,000
Comanda medie 1,000 1,000
Total venituri 3,000,000 36,000,000 100.0%
Cost marfa 1,500,000 18,000,000 50.0%
Margin (adaos) 1,500,000 18,000,000 50.0%

forta de vanzari 180,000 2,160,000 6.0%

transport 90,000 1,080,000 3.0%

Costuri fixe fara amortizare

personal 250,000 3,000,000 8.3%
inchiriere masina 20,000 220,000 0.6%
diverse de exploatare 500,000 6,000,000 16.7%

EBITDA 460,000 5,540,000 15.4%

amortizare 16,667 200,000 0.6%

dobanda 8,333 100,000 0.3%

Profit inainte de impozitare 435,000 5,240,000 14.6%

Impozit pe profit - - 0.0%

Profit net (inainte de repartizare ) 435,000 5,240,000 14.6%
Dividende 500,000 1.4%
Profit reinvestit 4,740,000 13.2%
Bilant 31-Dec-19 Capital productiv

Active
numerar 3,110,000 3,110,000
stocuri - -
debitori 3,000,000 3,000,000
avansuri - -
Total active circ 6,110,000 6,110,000

Active fixe nete 1,800,000

Total active 7,910,000

Pasive
Furnizori TS 2,270,000 2,270,000
Imprumut TL 800,000

Profit reinvestit 4,740,000

Capital 100,000

Total pasive 7,910,000

3,840,000