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ANEXA 1ANALIZA PERFORMANELOR NTREPRINDERIISC TRANSILVANIA CONSTRUCII S.A.

Elemente2008200920102011201220132014

Cifra de afaceri58.939.82628.866.45035.543.93343.255.97535.526.08629.103.73026.520.220

V. din vnzarea mrfurilor216.523163.242214.958311.012186.557148.019316.895

Ch. privind mrfurile124.51896.837156.799250.604133.708133.500277.040

Marja comercial92.00566.40558.15960.40852.84914.51939.855

Producia vndut58.723.30328.703.20835.344.78542.954.94635.372.96329.037.61826.262.171

Variaia stocurilor3.187.0571.543.2045.722.39811.765.725(3.884.920)(9.239.633)(8.436.079)

Producia imob.3.532.7101.244.7471.940.909----

Producia exerciiului65.443.07031.491.15943.008.09254.720.67131.488.04319.797.98517.826.092

Consumuri externe1.880.5951.546.6011.549.2951.896.8472.255.1982.008.7721.898.520

Valoare adugat63.654.48030.010.96341.516.95652.884.23229.285.69417.803.73215.867.427

V. din subv. De exploatare af. CA-------

Reduceri comerciale acordate/primite--15.8109.98333.43481.90758.846

Ch. cu personalul15.673.7537.775.9749.846.4028.985.9936.636.0194.674.2531.585.783

Ch. cu alte imp., taxe,vrsm.asim.505.114618.189682.716759.048839.169932.1391.057.773

EBE47.475.61321.616.80030.972.02843.129.20821.777.07212.115.43313.165.025

EBITDA12.752.0895.655.5255.964.7168.227.4138.795.7718.988.0297.916.207

EBIT7.902.3671.490.7981.023.4571.770.2793.999.4174.853.9163.347.919

EBT6.506.539654.021643.5321.502.1482.613.3653.383.1711.870.918

Rezultat net (NI)5.532.676302.977335.1651.085.9362.156.6062.701.2871.658.039

CAF10.382.3984.467.7045.276.4247.543.0702.589.0766.835.4006.226.327

ANEXA 2Elemente de calcul aferente ratelor de rotaie laSC TRANSILVANIA CONSTRUCII S.A.

Elemente calcul rate de rotaie2008200920102011201220132014

Cifra de afaceri58.939.82628.866.45035.543.93343.255.97535.526.08629.103.73026.520.220

Stocuri841.2612.131.90913.969.44126.035.64314.660.3147.574.0243.461.856

Creane8.634.4068.762.5454.761.5925.418.8531.376.1973.754.8985.642.588

Activ circulant net (ACR)8.323.6003.201.0535.324.03610.235.52929.717-4.434.581-13.785.441

Datorii28.130.46624.264.15523.499.04663.176.01655.523.95545.221.81878.524.886

Activ Economic (AE)145.880.022137.195.426130.846.136148.919.614147.410.851141.362.637131.157.327

ANEXA 3Elemente de calcul aferente ratelor de rentabilitate economic laSC TRANSILVANIA CONSTRUCII S.A.

Elemente de calcul ale ratei de rentabilitate economic2008200920102011201220132014

Activ Economic (AE)145.880.022137.195.426130.846.136148.919.614147.410.851141.362.637131.157.327

EBIT7.902.3671.490.7981.023.4571.770.2793.999.4174.853.9163.347.919

EBE47.475.61321.616.80030.972.02843.129.20821.777.07212.115.43313.165.025

Impozit pe profit973.863351.044308.367416.212791.027775.533503.785

Rezultat net (NI)5.532.676302.977335.1651.085.9362.156.6062.701.2871.658.039

Ratele rentabilitii economice:1) Rec (ROA) = (EBIT1 Impozit/profit1) / AE02) REBE = EBE1 / AE03) RPN (ROI) = PN1 / AE0

Elemente de calcul ale analizei factoriale Rec2013 (0)2014 (1)

Cifra de afaceri (CA)29.103.73026.520.220

Activ total (AT)159.193.336156.925.919

EBIT4.853.9163.347.919

CA / AT0,180,17

(EBIT/CA) x 100 ( Rentabilitatea comercial)16,6812,62

ANEXA 4Elemente de calcul aferente analizei factoriale a rentabilitii economice laSC TRANSILVANIA CONSTRUCII S.A.

ANEXA 5Elemente de calcul aferente analizei factoriale a rentabilitii economice laSC TRANSILVANIA CONSTRUCII S.A.

Elemente de calcul ale ratei de rentabilitate financiar2008200920102011201220132014

Rezultat net (NI)5.532.676302.977335.1651.085.9362.156.6062.701.2871.658.039

Capitaluri proprii123.065.693122.881.534123.216.699129.964.290111.825.942113.392.25678.167.249

Rfin (ROE) = ANEXA 6Elemente de calcul aferente analizei factoriale a rentabilitii financiare laSC TRANSILVANIA CONSTRUCII S.A.Elemente de calcul ale analizei factoriale Rfin2013 (0)2014 (1)

Venituri totale (VT)20.653.47718.508.562

Activ total (AT)159.193.336156.925.919

Capitaluri proprii (Kp)113.392.25678.167.249

Profit net (Pn)2.701.2871.658.039

VT / AT0,130,12

AT / Kp1,402,01

Pn / VT0,130,09

Rfin2,372,17

Datorii45.221.81878.524.886

Gradul de ndatorare0,401,01

Gradul de ndatorare =

ANEXA 7Elemente de calcul ale coeficientului de capitalizare bursier (PER) laSC TRANSILVANIA CONSTRUCII S.A.

Elemente de calcul ale coeficientului de capitalizare bursier (PER)200920102011201220132014

Numr aciuni709.520945.803945.803945.803945.8031.101.624

Curs bursier4633,4024,3059,6052,2934,9

Capitalizare bursier32.636.68232.155.73023.640.82756.373.68149.460.56538.449.924

Profit net302.977335.1651.085.9362.156.6062.701.2871.658.039

PER107,7295,9421,7726,1418,3123,19

ANEXA 8Elemente de calcul ale ratelor de lichiditate i solvabilitate laSC TRANSILVANIA CONSTRUCII S.A.

Elemente calcul rate de solvabilitate i lichiditate2008200920102011201220132014

Active curente18.275.26214.907.89219.853.77437.044.23421.323.18913.213.99211.963.961

Datorii curente8.480.47310.045.26316.019.60920.337.34721.546.14217.830.69925.768.592

Stocuri841.2612.131.90913.969.44126.035.64314.660.3147.574.0243.461.856

Clieni8.634.4068.762.5454.761.5925.833.3181.376.1973.754.8985.642.588

Disponibiliti8.799.5954.013.4381.122.7414.374.8015.286.6781.885.0702.859.517

Activ Total156.493.492149.460.910129.390.215174.606.002168.956.995159.193.336156.925.919

Datorii Totale28.130.46624.264.15523.499.04664.936.66657.131.05345.801.08078.524.886

Capital Propriu123.065.693122.881.534123.216.699129.964.290111.825.942113.392.25678.167.249

ANEXA 9Elemente de calcul ale ratelor de variabilitate (elasticitate) laSC TRANSILVANIA CONSTRUCII S.A.

Elemente calcul rate de variabilitate2008200920102011201220132014

Cifra de afaceri58.939.82628.866.45035.543.93343.255.97535.526.08629.103.73026.520.220

CA--30.073.3766.677.4837.712.042-7.729.889-6.422.356-2.583.510

Profit net5.532.676302.977335.1651.085.9362.156.6062.701.2871.658.039

PN--5.229.69932.188750.7711.070.670544.681-1.043.248

EBIT7.902.3671.490.7981.023.4571.770.2793.999.4174.853.9163.347.919

EBIT--6.411.569-467.341746.8222.229.138854.499-1.505.997

a) Coeficient de elasticitate e = b) Coeficient de elasticitate e = b) Coeficient de elasticitate e = ANEXA 10Elemente de calcul ale ratelor echilibrului financiar laSC TRANSILVANIA CONSTRUCII S.A.

FR SC TRANSILVANIA CONSTRUCII S.A.

Elemente de calcul200920102011201220132014

I.FR =Capitaluri permanente Active imobilizate nete

1. Capital propriu122.881.534123.216.699109.669.336111.825.942113.392.25678.167.249

2. Datorii pe termen lung14.218.8927.479.43737.489.62833.977.81327.391.11952.756.294

3. Subvenii pentru investiii------

4. Provizioane (pe termen lung)95.000150.0001.760.6501.607.096579.262233.784

Capitaluri permanente137.195.426130.846.136148.919.614147.410.853141.362.637131.157.327

Active imobilizate 133.994.373125.522.100138.684.085147.381.134145.797.218144.942.768

Fond de rulment I3.198.0535.324.03610.235.52929.717-4.434.581-13.785.441

II. FR = Activ circulant net Datorii mai mici de un an

1. Active circulante14.907.89219.853.77435.829.29721.323.18913.213.99211.963.961

2. Cheltuieli efectuate n avans558.6451.882.73892.620252.670182.12619.190

Activ circulant net (total)15.463.53721.736.51235.921.91721.575.85913.396.11811.983.151

3.Datorii pe termen scurt10.045.26316.019.60925.686.38821.546.14217.830.69925.768.592

4. Venituri ncasate n avans2.220.221392.867----

Datorii pe termen scurt (total)12.265.48416.412.47625.686.38821.546.14217.830.69925.768.592

Fond de rulment II3.198.0535.324.03610.235.52929.717-4.434.581-13.785.441

NFR SC TRANSILVANIA CONSTRUCII S.A.


NFR =(Active circulante Disponibiliti Investiii financiare) Obligaii pe termen scurt

1. Active circulante14.907.89219.853.77435.829.29721.323.18913.213.99211.963.961

2. Disponibiliti4.013.4381.122.7414.374.8015.286.6781.885.0702.859.517

3. Investiii financiare------

4. Datorii pe termen scurt10.045.26316.019.60925.686.38821.546.14217.830.69925.768.592

Necesarul de fond de rulment 849.1912.711.4245.768.108-5.509.631-6.501.777-16.664.148

TN SC TRANSILVANIA CONSTRUCII S.A.


1. FR3.198.0535.324.03610.235.52929.717-4.434.581-13.785.441

2. NFR849.1912.711.4245.768.108-5.509.631-6.501.777-16.664.148

TN =(FR - NFR)2.348.8622.612.6124.467.4215.539.3482.067.1962.878.707

ANEXA 11Elemente de calcul ale indicatorilor de rambursare a datoriilor i de autonomie financiarSC TRANSILVANIA CONSTRUCII S.A.

TN SC EMVICON PAN S.R.L


Datorii > 1 an14.218.8927.479.43737.489.62833.977.81327.391.11952.756.294

CAF4.467.7045.276.4247.543.0702.589.0766.835.4006.226.327

EBIT1.490.7981.023.4571.770.2793.999.4174.853.9163.347.919

Ch. dobnzi836.777379.925268.1311.386.0521.470.7451.477.001

Ch. amortizare7.118.0524.874.2974.551.2284.848.7605.161.9464.913.766

Capitaluri proprii123.216.699109.669.336111.825.942113.392.25678.167.249123.216.699

a) Rata capacitii de rambursare =

b) Rata capacitii de plat a dobnzii =

c) Rata capacitii de plat a dobnzii = ANEXA 12Elemente de calcul ale diagnosticului riscului economic laSC TRANSILVANIA CONSTRUCII S.A.

Elemente calcul diagnosticul riscului economic2008200920102011201220132014

V. din exploatare66.071.28432.265.81643.357.14466.755.19032.176.74720.523.58018.406.364

Ch. din exploatare57.550.78429.993.86442.450.76264.797.29027.196.30415.520.45614.742.008

Rezultat din exploatare8.520.5002.271.952906.3821.957.9004.980.4435.003.1243.664.356

Rez. Expl.--6.248.548-1.365.5701.051.5183.022.54322.681-1.338.768

Cifra de afaceri58.939.82628.866.45035.543.93343.255.97535.526.08629.103.73026.520.220

CA--30.073.3766.677.4837.712.042-7.729.889-6.422.356-2.583.510

ANEXA 13Elemente de calcul ale diagnosticului riscului financiar laSC TRANSILVANIA CONSTRUCII S.A.Elemente 2008200920102011201220132014

Reconomic-0,780,521,032,152,772,01

Rdobnzii-4,262,673,584,574,335,39

Datorii-24.264.15523.499.04664.936.66657.131.05345.801.08078.524.886

Capital propriu-123.216.699109.669.336111.825.942113.392.25678.167.249123.216.699

Rezultat net5.532.676302.977335.1651.085.9362.156.6062.701.2871.658.039

RN--5.229.69932.188750.7711.070.670544.681-1.043.248

Rezultat din exploatare8.520.5002.271.952906.3821.957.9004.980.4435.003.1243.664.356

Rez. Expl.--6.248.548-1.365.5701.051.5183.022.54322.681-1.338.768

= Reconomic + (Recnomic- Rdobnzii) x

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