c) Solvabilitatea patrimoniala
|
|
|
|
Sp = Capitaluri proprii / Total pasiv •100 %
|
|
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
Sp
|
4.22%
|
3.42%
|
3.34%
|
1.50%
|
2.00%
|
CP
|
243,317.6
|
285,460.1
|
371,576.4
|
180,261.3
|
207,835.2
|
TP
|
5,768,848.1
|
8,336,754.8
|
11,111,243.2
|
12,007,011.1
|
10,385,569.9
|
|
|
|
|
|
|
d) Rata solvabilitatii generale
|
|
|
|
RSg = Total Activ / Dastorii Curente
|
|
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
RSg
|
128.73%
|
190.77%
|
#DIV/0!
|
#DIV/0!
|
#DIV/0!
|
TA
|
5,768,848.1
|
8,336,754.8
|
11,111,243.2
|
12,007,011.1
|
10,385,569.9
|
DC
|
4,481,372.6
|
4,370,027.3
|
0.0
|
0.0
|
0.0
|
|
|
|
|
|
|
|
|
|
|
|
|
4) Analiza rentabilitatii si potentialului de crestere
|
|
|
|
|
|
|
|
|
a) Rentabilitatea economica
|
|
|
|
|
RE = EBE / Total activ •100
|
|
%
|
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
RE
|
2.08%
|
3.73%
|
0.00%
|
3.80%
|
1.02%
|
EBE
|
119,847.2
|
311,224.6
|
-172,976.7
|
455,918.3
|
105,450.1
|
TA
|
5,768,848.1
|
8,336,754.8
|
11,111,243.2
|
12,007,011.1
|
10,385,569.9
|
|
|
|
|
|
|
b) Rentabilitatea financiara
|
|
|
|
|
RF = Rezultatul curent / Capitaluri proprii •100
|
|
%
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
RF
|
28.65%
|
0.00%
|
0.00%
|
0.00%
|
0.00%
|
RC
|
69,705.7
|
-97,627.0
|
-485,618.0
|
-108,527.3
|
-2,940.0
|
CP
|
243,317.6
|
285,460.1
|
371,576.4
|
180,261.3
|
207,835.2
|
|
|
|
|
|
|
5) Ratele de rentabilitate
|
|
|
|
|
|
|
|
|
|
|
Ratele de rentabilitate comerciala
|
|
|
|
|
|
|
|
|
|
1. Rata marjei comerciale - se utilizeaza de intreprinderile cu activitate comerciala
|
Rmc = MC / Vanzari de marfuri
|
|
|
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
Rmc
|
15.35%
|
17.98%
|
20.10%
|
20.68%
|
17.92%
|
MC
|
1,381,711.2
|
1,611,763.0
|
1,432,345.9
|
968,429.8
|
343,247.7
|
VM
|
9,000,906.4
|
8,963,820.6
|
7,124,600.4
|
4,682,763.1
|
1,915,125.7
|
2. Rata marjei brute de exploatare – indica aptitudinea activitatii de exploatare de a degaja profit.
|
Rmb = EBE / CA
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
Rmb
|
1.28%
|
3.30%
|
0.00%
|
8.81%
|
4.55%
|
EBE
|
119,847.2
|
311,224.6
|
-172,976.7
|
455,918.3
|
105,450.1
|
CA
|
9,333,523.2
|
9,420,946.7
|
7,863,304.1
|
5,176,346.6
|
2,319,509.3
|
|
|
|
|
|
|
3. Rata marjei nete – exprima capacitatea intreprinderii de a realiza profit si a face fata concurentei.
|
Rmn = RN / CA
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
Rmn
|
0.42%
|
0.00%
|
0.00%
|
0.00%
|
0.00%
|
RN
|
38,779.1
|
-120,981.0
|
-516,379.1
|
-115,860.3
|
-15,237.0
|
CA
|
9,333,523.2
|
9,420,946.7
|
7,863,304.1
|
5,176,346.6
|
2,319,509.3
|
|
|
|
|
|
|
4. Rata marjei nete de exploatare – pune in evidenta eficienta activitatii de exploatare
|
Rmne= RE / CA
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
Rmne
|
0.05%
|
0.31%
|
0.00%
|
5.28%
|
0.11%
|
RE
|
5,095.4
|
29,472.9
|
-354,034.6
|
273,228.1
|
2,458.9
|
CA
|
9,333,523.2
|
9,420,946.7
|
7,863,304.1
|
5,176,346.6
|
2,319,509.3
|
|
|
|
|
|
|
5. Rata marjei brute de autofinantare – masoara surplusul de resurse de care dispune intreprinderea
|
Rmba = CAF / CA
|
|
|
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
Rmba
|
1.67%
|
1.04%
|
-3.24%
|
0.40%
|
0.88%
|
CAF
|
155,716.2
|
97,769.5
|
-254,474.7
|
20,947.3
|
20,348.7
|
CA
|
9,333,523.2
|
9,420,946.7
|
7,863,304.1
|
5,176,346.6
|
2,319,509.3
|
|
|
|
|
|
|
6) Gradul de indatorare
|
|
|
|
|
G.I.
|
= TOTAL DATORII / TOTAL ACTIV
|
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
G.I.
|
83.67%
|
87.46%
|
88.84%
|
91.40%
|
89.61%
|
TD
|
4,826,937.5
|
7,290,994.0
|
9,871,012.9
|
10,974,037.9
|
9,306,730.3
|
TA
|
5,768,848.1
|
8,336,754.8
|
11,111,243.2
|
12,007,011.1
|
10,385,569.9
|
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