| BALANCE SHEET WITH FINANCIAL RATIOS - 3 YEARS (example) | |
| Company name | DOMICONF - SPA |
| Company type | LIMITED COMPANY |
| Fiscal code |
00687790393 |
| Address |
25, Via Roma, 15 48022 - LUGO (RA) |
| Chamber of Commerce registration |
RA 86142 |
| Economic Activity | COMPUTER PROGRAMMING, CONSULTANCY AND RELATED ACTIVITIES |
| BALANCE SHEET: ASSETS | |||||
| 31/12/2005 | 2005-2006 | 31/12/2006 | 2006-2007 | 31/12/2007 | |
| DUE FROM SHAREHOLDERS FOR SUBSCRIBED SHARE CAPITAL UNPAID | 0,00 | 0,00 % | 0,00 | 0,00 % | 0,00 |
| FIXED ASSETS | 142.707.876,10 | 93,28 % | 275.830.367,15 | -10,13 % | 247.879.980,33 |
| Intangible assets | 43.686.414,02 | 8,15 % | 47.247.627,21 | -5,90 % | 44.460.396,56 |
| Tangible assets | 21.442.306,11 | 687,46 % | 168.848.971,89 | -5,86 % | 158.962.702,64 |
| of which Land and buildings | 20.921.277,46 | 262,45 % | 75.828.519,40 | -12,22 % | 66.564.607,33 |
| Financial assets | 77.579.155,97 | -23,00 % | 59.733.768,05 | -25,57 % | 44.456.881,13 |
| of which Amounts owed by assoc./affiliated co.s | 0,00 | N.D. | 9.346.844,65 | -49,62 % | 4.708.645,12 |
| of which Holdings | 77.506.769,03 | -46,29 % | 41.631.001,82 | -23,79 % | 31.725.364,26 |
| of which Treasury stocks | 0,00 | 0,00 % | 0,00 | 0,00 % | 0,00 |
| CURRENT ASSETS | 24.679.606,54 | 1266,63 % | 337.279.475,99 | 5,07 % | 354.368.699,88 |
| Stocks | 0,00 | N.D. | 95.620.283,82 | 12,70 % | 107.765.829,69 |
| of which Holdings | 0,00 | N.D. | 60.639.685,58 | 16,21 % | 70.471.939,10 |
| Credits | 23.747.393,58 | 854,81 % | 226.741.418,78 | -10,01 % | 204.048.880,27 |
| of which Short-term debtors | 22.807.742,28 | 785,78 % | 202.027.318,37 | -13,59 % | 174.574.278,23 |
| of which Trade debtors | 166.901,75 | 37975,26 % | 63.548.268,83 | 15,75 % | 73.557.762,01 |
| of which Short-term trade debtors | 166.901,75 | 36923,48 % | 61.792.831,83 | 19,04 % | 73.557.762,01 |
| Financial assets | 0,00 | 0,00 % | 0,00 | 0,00 % | 0,00 |
| of which Treasury stocks | 0,00 | 0,00 % | 0,00 | 0,00 % | 0,00 |
| Cash and bank | 932.212,96 | 1500,25 % | 14.917.773,39 | 185,26 % | 42.553.989,92 |
| PREPAYMENTS & ACCRUED INCOME | 112.090,19 | 875,86 % | 1.093.840,67 | -33,21 % | 730.523,03 |
| TOTAL ASSETS | 167.499.572,83 | 266,69 % | 614.203.683,80 | -1,83 % | 602.979.203,25 |
| BALANCE SHEET:LIABILITIES | |||||
| SHAREHOLDERS' EQUITY | 146.534.178,14 | 5,81 % | 155.041.220,03 | -54,82 % | 70.047.060,10 |
| Share capital | 43.720.899,46 | 0,00 % | 43.720.899,46 | 0,00 % | 43.720.899,46 |
| Share premium reserve | 0,00 | 0,00 % | 0,00 | 0,00 % | 0,00 |
| Revaluation reserve | 29.050.987,11 | 0,00 % | 29.050.987,11 | 0,00 % | 29.050.987,11 |
| PROVISIONS FOR RISKS & CHARGES | 9.304.557,00 | 79,06 % | 16.661.154,69 | 99,31 % | 33.208.073,45 |
| Provisions for taxation | 4.359.223,96 | -0,10 % | 4.354.906,48 | -41,98 % | 2.526.649,60 |
| PROVISION FOR SEVERANCE INDEMNITY | 90.466,87 | 56480,33 % | 51.186.454,40 | 5,39 % | 53.944.905,86 |
| CREDITORS | 11.474.911,16 | 3293,58 % | 389.409.916,52 | 13,76 % | 442.982.362,59 |
| Short-term creditors | 9.770.006,61 | 2854,28 % | 288.633.110,48 | 30,07 % | 375.434.648,86 |
| Trade creditors | 488.300,08 | 37096,48 % | 181.630.459,59 | 38,60 % | 251.732.932,11 |
| Amounts due to banks - medium/long-term | 0,00 | N.D. | 85.689.709,23 | -32,73 % | 57.645.479,88 |
| Amounts due to banks - short term | 0,00 | N.D. | 49.523.028,37 | 35,24 % | 66.976.879,02 |
| Accrued expenses and deferred income | N.D | N.D | N.D | N.D | N.D |
| PREPAYMENTS & ACCRUED INCOME | 95.459,66 | 1895,54 % | 1.904.938,16 | 46,82 % | 2.796.801,25 |
| TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY | 167.499.572,83 | 266,69 % | 614.203.683,80 | -1,83 % | 602.979.203,25 |
| MEMORANDUM ACCOUNTS | 25.889.246,08 | 202,03 % | 78.192.390,94 | -8,41 % | 71.613.092,24 |
| ACCUMULATED DEPRECIATION OF TANGIBLE ASSETS | N.D | N.D. | N.D | N.D. | N.D |
| PROFIT AND LOSS ACCOUNT | |||||
| PRODUCTION VALUE | 15.860.874,81 | 7245,87 % | 1.165.119.989,99 | -22,20 % | 906.474.070,38 |
| Revenues | 2.691.783,70 | 42788,50 % | 1.154.465.754,01 | -23,75 % | 880.310.254,11 |
| Change in stocks of finished goods & work in progress | 0,00 | N.D. | -8.710.998,90 | -169,23 % | 6.030.562,59 |
| Other revenues | 13.169.091,12 | 46,11 % | 19.241.822,10 | 3,83 % | 19.977.960,21 |
| PRODUCTION COSTS | 14.973.531,66 | 7542,17 % | 1.144.303.305,07 | -23,05 % | 880.504.601,50 |
| Purchase of raw materials & goods | 3.602,68 | 21938846,97 % | 790.390.054,55 | -32,13 % | 536.415.288,11 |
| Change in materials | 0,00 | N.D. | -4.530.378,27 | 34,98 % | -6.114.983,27 |
| CONSUMPTION OF MATERIALS | 3.602,68 | 21813096,74 % | 785.859.676,28 | -32,52 % | 530.300.304,84 |
| OVERHEADS | 5.176.610,42 | 3288,73 % | 175.421.135,46 | -3,65 % | 169.023.378,87 |
| VALUE ADDED | 11.494.339,55 | 1738,00 % | 211.265.828,46 | -0,17 % | 210.898.830,15 |
| STAFF COST | 339.240,50 | 41241,36 % | 140.246.630,26 | -5,30 % | 132.812.590,96 |
| Provision for severance indemnity | 22.636,53 | 34446,06 % | 7.820.029,47 | -2,19 % | 7.648.904,98 |
| G.O.M. | -2.827.669,90 | -1668,45 % | 44.350.725,89 | 22,57 % | 54.359.835,50 |
| AMORT./DEPREC/WRITED. OF FIXED ASSETS | 7.973.596,67 | 403,01 % | 40.108.000,32 | 11,12 % | 44.569.030,94 |
| Amortisation of intangible assets | 5.459.240,39 | 109,82 % | 11.454.590,52 | 1,19 % | 11.590.491,87 |
| Depreciation of tangible assets | 1.214.867,17 | 2258,56 % | 28.653.409,80 | 15,09 % | 32.978.539,08 |
| PROFIT / (LOSS) FROM ORDINARY OPERATING ACTIVITIES | -10.801.266,57 | -139,28 % | 4.242.725,57 | 130,77 % | 9.790.804,56 |
| OTHER INCOME / CHARGES | 20.762.999,11 | 38,33 % | 28.722.312,03 | -24,03 % | 21.820.023,73 |
| Interest receivable & similar income | 9.074.389,39 | 33,88 % | 12.148.352,68 | -53,56 % | 5.641.359,41 |
| OPERATING PROFIT / (LOSS) | 9.961.732,54 | 230,92 % | 32.965.037,60 | -4,11 % | 31.610.828,29 |
| FINANCIAL CHARGES | 272.881,05 | 6084,17 % | 16.875.424,14 | -28,28 % | 12.103.485,44 |
| PROFIT / (LOSS) BEFORE EXTRAORDINARY OP.S | 9.688.851,49 | 66,06 % | 16.089.613,46 | 21,24 % | 19.507.342,85 |
| ADJUSTMENTS TO VALUE OF FINANCIAL ASSETS (+-) | -8.612.981,71 | 76,57 % | -15.207.560,14 | 45,73 % | -22.161.930,88 |
| EXTRAORDINARY INCOME/CHARGES (+-) | -129.787,59 | -5532,60 % | 7.050.845,79 | -410,61 % | -21.900.722,76 |
| PROFIT / (LOSS) BEFORE TAXATION | 946.082,19 | 738,50 % | 7.932.899,10 | -409,54 % | -24.555.310,79 |
| TAXATION | 0,00 | N.D. | 7.301.103,02 | -16,37 % | 6.105.940,32 |
| PROFIT (LOSS) FOR THE PERIOD | 946.082,19 | -33,22 % | 631.796,09 | -4953,03 % | -30.661.251,10 |
| BALANCE SHEET: RATIOS | |||||
| Returns ratios | |||||
| R.O.E. (Return On Equity) | 0,65 % | -36,84 % | 0,41 % | N.D. | N.D. |
| R.O.I. (Return On Investment) | -6,45 % | -110,71 % | 0,69 % | 135,02 % | 1,62 % |
| R.O.S. (Return On Sales) | 32,97 % | -94,53 % | 1,80 % | 63,62 % | 2,95 % |
| R.O.A. (Return On Assests) | 0,53 % | 539,43 % | 3,39 % | 27,09 % | 4,31 % |
| G.O.M on Returns | -105,05 % | -103,66 % | 3,84 % | 60,72 % | 6,18 % |
| Turnover ratios | |||||
| Invested Capital Turnover | 1,61 | 11596,39 % | 187,96 | -22,33 % | 145,99 |
| Current Assets Turnover | 10,91 | 3038,24 % | 342,29 | -27,42 % | 248,42 |
| Warehouse Turnover | N.D. | N.D. | 1.207,34 | -32,34 % | 816,87 |
| Equity and financial ratios | |||||
| Fixed Assets Cover | 102,68 % | -45,26 % | 56,21 % | -49,73 % | 28,26 % |
| Banks on Current Assets | N.D. | N.D. | 40,09 % | -12,28 % | 35,17 % |
| Short-term Banks on Current Assets | N.D. | N.D. | 14,68 % | 28,72 % | 18,90 % |
| Gearing | 12,52 % | 497,24 % | 74,76 % | 18,23 % | 88,38 % |
| Shareholders' Equity / Invested Capital | 87,48 % | -71,15 % | 25,24 % | -53,98 % | 11,62 % |
| Financial Charges on Turnover | 10,14 % | -85,58 % | 1,46 % | -5,95 % | 1,38 % |
| Financial Charges on G.O.M. | -9,65 % | -494,30 % | 38,05 % | -41,48 % | 22,27 % |
| Productivity ratios | |||||
| Turnover per Employee | 448.630,62 | -38,70 % | 275.003,75 | -20,33 % | 219.091,65 |
| Operating Value Added per Employee | 1.915.723,26 | -97,37 % | 50.325,35 | 4,30 % | 52.488,51 |
| Labour Cost per Employee | 56.540,08 | -40,91 % | 33.407,96 | -1,06 % | 33.054,40 |
| Labour Cost on Turnover | 12,60 | -3,61 % | 12,15 | 24,19 % | 15,09 |
| Value Added on Turnover | 427,02 | -95,71 % | 18,30 | 30,91 % | 23,96 |
| Liquidity ratios | |||||
| Current Ratio | 241,77 % | -55,35 % | 107,96 % | -20,26 % | 86,09 % |
| Acid-Test Ratio | 241,77 % | -68,96 % | 75,05 % | -23,25 % | 57,60 % |
| Days of Credit to Customers or Duration of Amounts owed by Customers | 22,32 | -11,21 % | 19,82 | 51,79 % | 30,08 |
| Days of Credit from Suppliers or Duration of Amounts owed to Suppliers | 40,26 | 69,47 % | 68,23 | 89,29 % | 129,15 |
| Days of Stocks or Duration of Stocks | N.D. | N.D. | 29,82 | 47,80 % | 44,07 |
| Rate of intensity of Current Assets | 886,11 % | -96,93 % | 27,17 % | 36,15 % | 36,99 % |
| Incidence Ratios for Costs | |||||
| Consumption of Materials on Costs | 0,02 % | 86,00 % | 68,68 % | -12,30 % | 60,23 % |
| External Costs on Costs | 29,16 % | 185,84 % | 83,36 % | -5,23 % | 79,00 % |
| Labour Costs on Costs | 2,27 % | 440,86 % | 12,26 % | 23,07 % | 15,08 % |
| Depreciation and Devaluation on Costs | 53,25 % | -93,42 % | 3,51 % | 44,42 % | 5,06 % |
