diagnostic financiarfinal (1)

7/25/2019 Diagnostic Financiarfinal (1)

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DIAGNOSTICUL FINANCIAR

1.Rentabilitatea comerciala

Rc=Pr

CA *100= qp qc

qp *100

mil lire

Indicatori 2010 2011 2012 2013 2014

Proft net 8.618 7.87 7.003 7.87 8.618Cira deAaceri 44.472 45.884 46.417 44.445 38.346

Rentabilitatecomerciala(%)

19.37848534

17.1519483

15.0871448

17.70727866

22.47431284

Interpretare: Se remarca o mo!"!care #!n$#o!a%a a renta&!%!tat!! comerc!a%e. Acea#ta e#te

atorata pr!nc!pa%e%or "actor! e !n"%$enta #! an$me: pro"!t$% net #! c!"ra e a"acer!. Raportan$'

ne %a pr!m$% !n!cator( p$tem a"!rma ca ace#ta !nre)!#treaa !n !nter+a%e%e ,010',011( ,011',01,o m!c#orare e 0(-8 m!%!oane %!re #! re#pect!+ 0(86- m!%!oane %!re.Ca$e%e care pot eterm!na

re$cerea pro"!t$%$! #$nt cre#terea c/e%t$!e%!%or( !m!n$area +en!t$r!%or( acoper!rea $nor p!erer!(

etc. In $rmatoare%e o$a per!oae( ace#ta #e maoreaa.C!"ra e a"acer!( !n per!oaa ,010',01, a$ !nre)!#trat o cre#tere e 12 m!%!oane %!re( $rman

ca !n per!oae%e $rmatoare( #a #e !m!n$ee a#t"e%: !n ,01,',013( acea#ta a #ca$t c$ 1(-,

m!%!oane %!re( !ar !n !nter+a%$% ,013',01( acea#ta #'a m!c#orat c$ 6(0 m!%!oane %!re.


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1 2 3 4 5

0

5

10

15

20

25

Rentabilitatea comerciala(%)

Rentabilitatea comerciala(%

,. Rentabiliatea resurselor consumate

Rrc =Pr

Ch * 100 = qp qc

qc * 100

mil lire

Indicatori 2010 2011 2012 2013 2014

Cira de Aaceri 44.472 45.884 46.417 44.445 38.346C!elt"ieli dine#$loatare 2.43 30.814 31.546 30.505 27.42Proft aerent cirei de

aaceri (CA&C'e 15.033 15.07 14.871 13.4 10.404Rentabilitatearesurselorconsumate(%)

51.06491389

48.9063412

47.140683

45.6974

37.2342709

Interpretare:In ceea ce pr!+e#te renta&!%!tatea re#$r#e%or con#$mate( e'a%$n)$% ce%or 2 an!(

acea#ta #e !m!n$eaa pro)re#!+ e %a 21(064( +a%oarea ace#te!a !n an$% e &aa( %a 3-(,34 !n

an$% ,01. Acea#ta re$cere e 13(834 a !n!cator$%$! ment!onat anter!or( e#te atorata !npr!nc!pa% mo!"!car!! pr!nc!pa%!%or "actor! e !n"%$enta( ma! e5act a c!"re! e a"acer! #! a

c/e%t$!e%!%or e e5p%oatare. C!"ra e a"acer!( !n per!oaa ,010',01, a$ !nre)!#trat o cre#tere e

12 m!%!oane %!re( $rman ca !n per!oae%e $rmatoare( #a #e !m!n$ee a#t"e%: !n ,01,',013(

acea#ta a #ca$t c$ 1(-, m!%!oane %!re( !ar !n !nter+a%$% ,013',01( acea#ta #'a m!c#orat c$ 6(0m!%!oane %!re.

C/e%t$!e%!%e !n e5p%oatare a$ o mo!"!care o#c!%anta a#t"e% !n per!oaa ,010',01, ace#ta

!nre)!#treaa o cre#tere e %a ,(3 m!%!oane %!re %a 31(2 m!%!oane %!re( "enomen $rmat!neaproape e o #caere e apro5!mat!+ 3(6 m!%!oane %!re !n pro5!m! , an! ana%!at!.


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1 2 3 4 5

0

10

20

30

40

50

60

Rentabilitatea resurselor consumate(%)

Rentabilitatea re"relor

con"mate(%

3.Rentabilitatea financiara

R" =Pn

Kpr * 100 =VT

AT *AT

Kpr *Pn

VT * 100

mil lire

Indicatori 2010 2011 2012 2013 2014

ro"!t net 8.618 7.87 7.003 7.87 8.618

Cap!ta% propr!$ 0.810 8-.261 -8.,0, -,.88 -1.-81

Rentabilitate financiara

(%)9.4901442 8.988019 8.955013 10.856969 12.005963

Interpretare:In pr!ma "aa( renta&!%!tatea "!nanc!ara !nre)!#treaa o mo!"!care ne)at!+a (a$n)an e %a ( m!%!oane %!re !n ,010 %a 8(2 m!%!oane %!re !n ,01, .In per!oae%e ,01,',013

#! ,013',01( renta&!%!tatea "!nanc!ara a !nre)!#trat o cre#tere e 3(02 m!%!oane %!re. Ace#teo#c!%at!! #e atoreaa !n"%$ente! mo!"!car!! pr!nc!pa%!%or "actor! e !n"%$enta e )ra$% 1 #!

an$me pro"!t$% net #! cap!ta%$% propr!$.

ro"!t$% net !nre)!#treaa !n !nter+a%e%e ,010',011( ,011',01, o m!c#orare e 0(-8 m!%!oane%!re #! re#pect!+ 0(86- m!%!oane %!re.Ca$e%e care pot eterm!na re$cerea pro"!t$%$! #$nt

cre#terea c/e%t$!e%!%or( !m!n$area +en!t$r!%or( acoper!rea $nor p!erer!( etc. In $rmatoare%e o$a


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per!oae( ace#ta #e maoreaa.

e parc$r#$% ce%or 2 an! ana%!at!( cap!ta%$% propr!$ #e !m!n$eaa treptat( a$n)an e %a 0(81

m!%!oane %!re( %a -1(-8 m!%o!oane %!re. Cea ma! &r$#ca caere a "o#t !nre)!#trata !n per!oaa,011',01,( !nter+a% !n care ace#ta a #ca$t c$ (32 m!%!oane %!re. D!ntre ca$e%e care pot

eterm!na ace#t "enomen( #e n$mara: retra)area $n$! a#oc!at( retra)erea $n$! aport %a cap!ta%(

etc.

1 2 3 4 5

0

2

4

6

8

10

12

14

Rentabilitate nanciara (%)

Rentabilitate fnanciara

(%

.Rentabilitatea economica

Re= PrAT * 100=

Rc

1

CA

AI

+ 1

CA

AC

* 100

mil lire

Indicatori 2010 2011 2012 2013 2014

Act!+ tota% 126.82 121.,,0 13.2-6 1,.68 1,1.80

ro"!t net 8.618 -.8- -.003 -.8- 8.618

Rentabilitate economica

(%)5.489 5.204 5.017 5.5151 7.0732

Interpretare: Renta&!%!tatea econom!ca pre!nta o$a "ae e e+o%$t!e: $na e#cenenta

!nre)!#trata !ntre an!! ,010',01, #! o "aa a#cenenta !nre)!#trata !n !nter+a%$% ,01,',01.

Ace#te o#c!%at!! are renta&!%!tat!! econom!ce #e atoreaa !n"%$ente! mo!"!car!! pr!nc!pa%!%or

"actor!:pro"!t$% net #! act!+$% tota%.

ro"!t$% net !nre)!#treaa !n !nter+a%e%e ,010',011( ,011',01, o m!c#orare e 0(-8

m!%!oane %!re #! re#pect!+ 0(86- m!%!oane %!re.Ca$e%e care pot eterm!na re$cerea

pro"!t$%$! #$nt cre#terea c/e%t$!e%!%or( !m!n$area +en!t$r!%or( acoper!rea $nor p!erer!( etc.


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In $rmatoare%e o$a per!oae( ace#ta #e maoreaa.

In ceea ce pr!+e#te act!+$% tota%( p$tem a"!rma ca per a#am&%$( ace#ta pre!nta o #!t$at!e

e+o%$t!+a e#cenenta( #!n)$ra e5cept!e e %a ce%e a"!rmate !nre)!#tran$'#e !n per!oaa

,01,',013( per!oaa !n care act!+$% tota% a% compan!e! 7oa"one U #'a maorat c$ 3(1,

m!%!oane %!re. $tem a"!rma !n ace#t #en# ( ca act!+$% tota% e#te !n"%$entat atat e !n+e#t!t!!%e

"ac$te9moern!area $ne! c%a!r!( ac/!!t!e m!%oace "!5e( moern!ar! m!%oace "!5e( cat #!

e o !nca#are ma! rap!a a creante%or( etc

1 2 3 4 5

0

1

2

3

4

56

7

8

Rentabilitate economica (%)

Rentabilitateeconomica (%

1 2 3 4 50

12

3

4

5

6

7

8

10

8.627.87

7

7.878.62

12

3

4

5

!rot net

Proft net

2. Lici!itate si sol"abilitate


6/8

;!% %!re

#L#$#& 2010 2011 2012 2013 2014

'cti" &otal 126.82 121.,,0 13.2-6 1,.6

8

1,1.80

'cti"e mobiliate 1,.-66 13.,1- 11.221 118.

11

-.118

'cti"e *irculante 141.900 1-0.030 ,00.,20 ,3,.8

-0

,-.,,0

+tocuri 43.300 23.-00 8.600 2.00

0

.100

*reante 87.840 ,.20 10-.0 .1,

0

88.860

,is-onibil 44.230 6,.2,0 -1.380 -6.,3

0

101.30

*/,atorii &otal .2 121.,,0 13.2-6 1,.6

8

1,1.80

&otal *a-italurii

ro-rii

0.810 8-.261 -8.,0, -,.8

8

-1.-81

,atorii -e termen lun 37.569 36.,3 3-.3 38.8

6

,2.0,0

Dator!! &ancare ,8.63, ,8.3-2 ,8.36, ,-.0

,1.2

,atorii -e termen scurt 28.616 ,-.,2 ,.0,2 31.,,

,2.03

Dator!! &ancare pe

termen #c$rt

111.630 .060 6,.280 118.0

00

--.-0

&otal ,atorii 66.185 63.659 61.374 70.21

0

50.059

*/*e!ite bancare ,31.0-, ,1.6 16.1 ,18.3

,

1-0.-02

Interpretare: In ceea ce pr!+e#te atat %!c/!!tatea ( cat #! #o%+a&!%!tatea )enera%a( !ntrepr!nerea #e

a"%a !ntr'o #!t$at!e "a+ora&!%a( con"orta&!%a( !n!cator!!( a+an +a%or! #$per!oare p%a"oane%or. In

cee ace pr!+e#te #o%+a&!%!tatea patr!mon!a%a( #oc!etatea !nre)!#treaa e"!c!ent !ntr$'cat ace#t!n!cator( #e a"%a #$& p%a"on$% e 0(2. Se remarca o $#oara !m&$natat!re a #o%+a&!%!tat!!


7/8

patr!mon!a%e.

n!icatori ormula !e

calcul

+ituatie

fa"orabila

2010 2011 2012 2013

L!c/!!tate )enera%a 94 Ac!rt


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1 2 3 4 50

1

2

3

4

56

7

8

&ol'abilitate $enerala (%)

+ol,abilitate *enerala (%

$ncte "orte $ncte #%a&e

'%!c/!!tatea '#o%+a&!%!tatea patr!mon!a%a

'#o%+a&!%!tatea )enera%a 'renta&!%!tatea re#$r#e%or con#$mate

'!m!n$area pro"!t$%$!

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