A= 5.676 + 6.3718X1 + 5.3932 X2 - 5.1427X3 - 0.

0105X4
unde
X1 = Profit net/Venituri
X2 = Cash-Flow/Active
X3 = Datorii/Active
X4 = (Obligații/CA) * 360
5.676 = constantă

Element 2020 2021

Profit net 54264580 60355769
Venituri Totale 221215218 241859881
Cash-Flow 82713880 103865018
Total Active 372,376,114 418,778,898
Total Datorii 80,824,583 85,991,581
Obligații Totale 372,376,114 418,778,898
Cifra de afaceri 216451696 239086666

A= 0.817768055 0.926727655

Element 2020 2021

Profit net 26388039.00 29939404.00
Venituri Totale 380393220.00 388925110.00
Cash-Flow 6329458.00 2111377.00
Total Active 862999819.00 895389680.00
Total Datorii 285727771.00 290397880.00
Obligații Totale 862999819.00 895389680.00
Cifra de afaceri 341047668.00 368421809.00

A= -5.11 -4.676191966