|
|
ESEMPIO DI BILANCIO ESTERO
RICLASSIFICATO |
|
INCOME STATEMENT |
31/12/2004 |
% |
|
Production value |
23.151.319,00 |
100,00% |
|
- Money operating costs |
23.989.684,00 |
103,62% |
|
Gross operative margin |
-838.365,00 |
-3,62% |
|
- depreciation, appropriation and devaluation |
1.022.428,00 |
4,42% |
|
Operative profit |
-1.860.793,00 |
-8,04% |
|
- Financial charges |
1.289.904,00 |
5,57% |
|
Profit before taxation |
-3.150.697,00 |
-13,61% |
|
- taxation |
271.559,32 |
1,17% |
|
Net profit |
-3.422.256,32 |
-14,78% |
|
additional and extraordinary items |
3.540.898,32 |
15,29% |
|
PROFIT/LOSS |
118.642,00 |
0,51% |
|
|
BALANCE SHEET: ASSETS |
31/12/2004 |
% |
|
Current liquidity |
1.914.501,00 |
5,87% |
|
Deferred liquidity |
13.854.748,00 |
42,48% |
|
Current assets |
4.558.373,00 |
13,98% |
|
Total fixed assets |
7.606.768,00 |
23,32% |
|
Financial assets |
4.677.877,00 |
14,34% |
|
TOT. ASSETS |
32.612.267,00 |
100,00% |
|
|
BALANCE SHEET: LIABILITIES |
31/12/2004 |
% |
|
Short term debts |
4.897.100,00 |
15,02% |
|
Debts other than financial debts |
23.526.389,00 |
72,14% |
|
Medium/long term financial debts |
0,00 |
0,00% |
|
Shareholders' equity |
4.188.778,00 |
12,84% |
|
TOT. LIABILITIES |
32.612.267,00 |
100,00% |
|
|
|
|
2. Analytical
riclassification |
|
|
INCOME STATEMENT |
31/12/2004 |
% |
|
Production value |
23.151.319,00 |
100,00% |
|
Total revenue |
23.521.210,00 |
101,60% |
|
Total changes (in inventories and work in
progress) |
-655.455,00 |
0,00% |
|
Change in inventories |
-655.455,00 |
-2,83% |
|
Change in work in progress |
N.a. |
N.a. |
|
Internal construction |
285.564,00 |
1,23% |
|
- Money operating costs |
23.989.684,00 |
103,62% |
|
Stock consumption |
11.551.774,00 |
49,90% |
|
General expenses |
4.187.486,00 |
18,09% |
|
Personnel cost |
8.250.424,00 |
35,64% |
|
Gross operative margin |
-838.365,00 |
-3,62% |
|
- depreciation, appropriation and devaluation |
1.022.428,00 |
4,42% |
|
Operative profit |
-1.860.793,00 |
-8,04% |
|
- Financial charges |
1.289.904,00 |
5,57% |
|
Profit before taxation |
-3.150.697,00 |
-13,61% |
|
- taxation |
271.559,32 |
1,17% |
|
Net profit |
-3.422.256,32 |
-14,78% |
|
additional and extraordinary items |
3.540.898,32 |
15,29% |
|
Non - operating income |
4.831.359,00 |
20,87% |
|
Adjustement of financial activities |
-332.024,00 |
-1,43% |
|
Extraordinary items |
252.546,00 |
1,09% |
|
- Taxation on additional and extraordinary items
|
-1.210.982,68 |
-5,23% |
|
PROFIT/LOSS |
118.642,00 |
0,51% |
|
|
BALANCE SHEET: ASSETS |
31/12/2004 |
% |
|
Cash balances |
1.837.819,00 |
5,64% |
|
Financial assets |
76.682,00 |
0,24% |
|
Liquididtà immediate |
1.914.501,00 |
5,87% |
|
|
|
Credit |
13.319.378,00 |
40,84% |
|
|
|
|
|
of which short term |
12.621.389,00 |
38,70% |
|
|
|
|
|
of which trade debtors |
6.804.419,00 |
20,86% |
|
|
|
|
|
Accrued income and prepaid expenses |
535.370,00 |
1,64% |
|
|
|
|
|
Deferred liquidity |
13.854.748,00 |
42,48% |
|
|
|
|
|
|
|
Raw materials |
2.139.535,00 |
6,56% |
|
|
|
|
|
Finished and semifinished goods |
2.418.838,00 |
7,42% |
|
|
|
|
|
Work in progress |
N.a. |
N.a. |
|
|
|
|
|
Current assets |
4.558.373,00 |
13,98% |
|
|
|
|
|
|
|
Intangible assets |
2.045.297,00 |
6,27% |
|
|
|
|
|
Tangible assets |
1.822.218,00 |
5,59% |
|
|
|
|
|
Loans and advances to subsidiaries |
3.739.253,00 |
11,47% |
|
|
|
|
|
Total fixed assets |
7.606.768,00 |
23,32% |
|
|
|
|
|
|
|
Land and buildings (owned) |
0,00 |
0,00% |
|
|
|
|
|
Equity investments |
4.617.929,00 |
14,16% |
|
|
|
|
|
Own shares |
0,00 |
0,00% |
|
|
|
|
|
Other assets |
59.948,00 |
0,18% |
|
|
|
|
|
Financial assets |
4.677.877,00 |
14,34% |
|
|
|
|
|
|
|
ASSETS |
32.612.267,00 |
100,00% |
|
|
|
|
|
|
BALANCE SHEET: LIABILITIES |
31/12/2004 |
% |
|
Short term debts |
4.897.100,00 |
15,02% |
|
|
|
Pension fund |
2.803.446,00 |
8,60% |
|
|
|
|
|
Prov. for risks and charges |
371.644,00 |
1,14% |
|
|
|
|
|
Debt |
19.763.579,00 |
60,60% |
|
|
|
|
|
of which short term |
15.905.408,00 |
48,77% |
|
|
|
|
|
of which to suppliers |
8.325.664,00 |
25,53% |
|
|
|
|
|
Accrued expenses and deferred income |
587.720,00 |
1,80% |
|
|
|
|
|
Debts other than financial debts
|
23.526.389,00 |
72,14% |
|
|
|
|
|
|
|
Medium/long term financial debts |
0,00 |
0,00% |
|
|
|
|
|
|
|
Shareholders' equity |
4.188.778,00 |
12,84% |
|
|
|
|
|
|
|
LIABILITIES |
32.612.267,00 |
100,00% |
|
|
|
|
|
|
|
|
Profit Ratio |
31/12/2004 |
|
ROE - Return on equity
(Net profit/shareholders' equity) |
-81,70% |
|
ROI - Return on investments
(Operative profit/Capital net worth) |
-42,21% |
|
ROS - Return on sales
(Operative profit/Total revenue) |
-7,91% |
|
Incidence of non-typical management
(Profit-Loss/Operative profit) |
-0,06 |
|
|
Financial Ratios |
31/12/2004 |
|
Gearing ratio
(Liabilities/Shareholders' equity) |
7,79 |
|
Financial debts/net invested capital
(Financial debts/Capital net worth) |
53,90% |
|
Current Ratio
(Current assets/Current liabilities) |
0,90 |
|
Quick Ratio (acid test ratio)
((Current liquidity+Deferred liquidity)/Current
liabilities) |
0,69 |
|
net working capital
(Current assets-Current liabilities) |
-2.132.239,00 |
|
Cash margin
(Current liquidity+Deferred liquidity-Current
liabilities) |
-6.690.612,00 |
|
Structural margin index
(Shareholders' equity/Fixed assets) |
0,32 |
|
Enlarged structural margin index
((Shareholders' equity+Medium/long term debts)/Fixed
assets) |
0,84 |
|
Structural margin
(Shareholders' equity-Fixed assets) |
-8.793.856,00 |
|
Enlarged structural margin
(Shareholders' equity+Medium/long term debts-Fixed
assets) |
-2.132.239,00 |
|
Capital intensity
(Total assets/Revenues) |
138,65% |
|
|
Efficiency ratios |
31/12/2004 |
|
Capital invested turnover
(Total revenue/Assets) |
0,72 |
|
Current Asset turnover
(Total revenue/Current assets) |
1,20 |
|
Tangible assets turnover
(Total revenue/Fixed assets) |
1,81 |
|
Receivables turnover
(Total revenue/Receivables) |
2,23 |
|
stock turnover
(Total revenue/Current assets) |
5,16 |
|
Debt Turnover
(Purchases/Debts) |
1,38 |
|
|
Duration ratios (in days) |
31/12/2004 |
|
Average trade debtors' days
(Receivables/(Total revenue/365)) |
163,62 |
|
Turnover rate
(Current assets/(Total revenue/365)) |
70,74 |
|
Average trade creditors' days
(Debts/(Purchases/365)) |
264,14 |
|
Financial cycle term
(Credit terms+Turnover rate-Average trade creditors'
days) |
-29,79 |
|
ATTENZIONE: I dati contenuti nel bilancio aggregato
possono variare a seconda del Paese in cui viene
eseguita la ricerca
|