Executive summary
Economic net result for the period is a profit of 109,746.00. EBIT is 173,700.00.
This upload has no prior-period comparison.
No increase or decrease is claimed because prior-period data are missing.
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| Account Code | Account Name | Balance Class | Account Type | Amount |
|---|---|---|---|---|
| 100 | Cash | Cash and Cash Equivalents | Current Asset | |
| 101 | Cheques Received | Cash and Cash Equivalents | Current Asset | |
| 102 | Banks | Cash and Cash Equivalents | Current Asset | |
| 103 | Cheques Issued and Payment Orders (-) | Cash and Cash Equivalents | Current Asset | |
| 108 | Other Cash and Cash Equivalents | Cash and Cash Equivalents | Current Asset | |
| 110 | Shares | Marketable Securities | Current Asset | |
| 111 | Private Sector Bonds, Notes and Bills | Marketable Securities | Current Asset | |
| 112 | Public Sector Bonds, Notes and Bills | Marketable Securities | Current Asset | |
| 118 | Other Marketable Securities | Marketable Securities | Current Asset | |
| 119 | Allowance for Decline in Value of Marketable Securities (-) | Marketable Securities | Current Asset | |
| 120 | Trade Receivables | Trade Receivables | Current Asset | |
| 121 | Notes Receivable | Trade Receivables | Current Asset | |
| 122 | Rediscount on Notes Receivable (-) | Trade Receivables | Current Asset | |
| 124 | Unearned Finance Lease Interest Income (-) | Trade Receivables | Current Asset | |
| 126 | Deposits and Guarantees Given | Trade Receivables | Current Asset | |
| 127 | Other Trade Receivables | Trade Receivables | Current Asset | |
| 128 | Doubtful Trade Receivables | Trade Receivables | Current Asset | |
| 129 | Allowance for Doubtful Trade Receivables (-) | Trade Receivables | Current Asset | |
| 131 | Due from Partners | Other Receivables | Current Asset | |
| 132 | Due from Associates | Other Receivables | Current Asset | |
| 133 | Due from Subsidiaries | Other Receivables | Current Asset | |
| 135 | Due from Personnel | Other Receivables | Current Asset | |
| 136 | Other Miscellaneous Receivables | Other Receivables | Current Asset | |
| 137 | Rediscount on Other Notes Receivable (-) | Other Receivables | Current Asset | |
| 138 | Other Doubtful Receivables | Other Receivables | Current Asset | |
| 139 | Allowance for Other Doubtful Receivables (-) | Other Receivables | Current Asset | |
| 150 | Raw Materials and Supplies | Inventories | Current Asset | |
| 151 | Work in Process - Production | Inventories | Current Asset | |
| 152 | Finished Goods | Inventories | Current Asset | |
| 153 | Merchandise | Inventories | Current Asset | |
| 157 | Other Inventories | Inventories | Current Asset | |
| 158 | Allowance for Decline in Value of Inventories (-) | Inventories | Current Asset | |
| 159 | Order Advances Given | Inventories | Current Asset | |
| 170 | Long-term construction and repair costs — project 1 | Long-Term Construction and Repair Costs | Current Asset | |
| 178 | Long-term Construction and Repair Inflation Adjustment Account | Long-Term Construction and Repair Costs | Current Asset | |
| 179 | Advances to Subcontractors | Long-Term Construction and Repair Costs | Current Asset | |
| 180 | Prepaid Expenses for Following Months | Prepaid Expenses and Accruals (Next Months) | Current Asset | |
| 181 | Accrued Income | Prepaid Expenses and Accruals (Next Months) | Current Asset | |
| 190 | VAT Carried Forward | Other Current Assets | Current Asset | |
| 191 | Deductible VAT | Other Current Assets | Current Asset | |
| 192 | Other VAT | Other Current Assets | Current Asset | |
| 193 | Prepaid Taxes and Funds | Other Current Assets | Current Asset | |
| 195 | Advances for Business Expenses | Other Current Assets | Current Asset | |
| 196 | Personnel Advances | Other Current Assets | Current Asset | |
| 197 | Inventory and Receipt Shortages | Other Current Assets | Current Asset | |
| 198 | Other Miscellaneous Current Assets | Other Current Assets | Current Asset | |
| 199 | Allowance for Other Current Assets (-) | Other Current Assets | Current Asset | |
| 220 | Customers | Trade Receivables | Non-Current Asset | |
| 221 | Notes Receivable | Trade Receivables | Non-Current Asset | |
| 222 | Rediscount on Notes Receivable (-) | Trade Receivables | Non-Current Asset | |
| 224 | Unearned Finance Lease Interest Income (-) | Trade Receivables | Non-Current Asset | |
| 226 | Deposits and Guarantees Given | Trade Receivables | Non-Current Asset | |
| 229 | Allowance for Doubtful Trade Receivables (-) | Trade Receivables | Non-Current Asset | |
| 231 | Receivables from Partners | Other Receivables | Non-Current Asset | |
| 232 | Receivables from Associates | Other Receivables | Non-Current Asset | |
| 233 | Receivables from Subsidiaries | Other Receivables | Non-Current Asset | |
| 235 | Receivables from Personnel | Other Receivables | Non-Current Asset | |
| 236 | Other Miscellaneous Receivables | Other Receivables | Non-Current Asset | |
| 237 | Rediscount on Other Notes Receivable (-) | Other Receivables | Non-Current Asset | |
| 238 | Other Doubtful Receivables | Other Receivables | Non-Current Asset | |
| 239 | Allowance for Other Doubtful Receivables (-) | Other Receivables | Non-Current Asset | |
| 240 | Non-current Marketable Securities | Financial Non-Current Assets | Non-Current Asset | |
| 241 | Allowance for Impairment of Non-current Marketable Securities (-) | Financial Non-Current Assets | Non-Current Asset | |
| 242 | Associates | Financial Non-Current Assets | Non-Current Asset | |
| 243 | Capital Commitments to Associates (-) | Financial Non-Current Assets | Non-Current Asset | |
| 244 | Allowance for Impairment of Interests in Associates (-) | Financial Non-Current Assets | Non-Current Asset | |
| 245 | Subsidiaries | Financial Non-Current Assets | Non-Current Asset | |
| 246 | Capital Commitments to Subsidiaries (-) | Financial Non-Current Assets | Non-Current Asset | |
| 247 | Allowance for Impairment of Interests in Subsidiaries (-) | Financial Non-Current Assets | Non-Current Asset | |
| 248 | Other Financial Fixed Assets | Financial Non-Current Assets | Non-Current Asset | |
| 249 | Allowance for Other Financial Fixed Assets (-) | Financial Non-Current Assets | Non-Current Asset | |
| 250 | Land and Plots | Tangible Non-Current Assets | Non-Current Asset | |
| 251 | Land Improvements | Tangible Non-Current Assets | Non-Current Asset | |
| 252 | Buildings | Tangible Non-Current Assets | Non-Current Asset | |
| 253 | Plant, Machinery and Equipment | Tangible Non-Current Assets | Non-Current Asset | |
| 254 | Vehicles | Tangible Non-Current Assets | Non-Current Asset | |
| 255 | Furniture and Fixtures | Tangible Non-Current Assets | Non-Current Asset | |
| 256 | Other Tangible Fixed Assets | Tangible Non-Current Assets | Non-Current Asset | |
| 257 | Accumulated Depreciation (-) | Tangible Non-Current Assets | Non-Current Asset | |
| 258 | Construction in Progress | Tangible Non-Current Assets | Non-Current Asset | |
| 259 | Advances Given | Tangible Non-Current Assets | Non-Current Asset | |
| 260 | Rights | Intangible Non-Current Assets | Non-Current Asset | |
| 261 | Goodwill | Intangible Non-Current Assets | Non-Current Asset | |
| 262 | Incorporation and Organisation Expenses | Intangible Non-Current Assets | Non-Current Asset | |
| 263 | Capitalised Research and Development Costs | Intangible Non-Current Assets | Non-Current Asset | |
| 264 | Leasehold Improvements | Intangible Non-Current Assets | Non-Current Asset | |
| 265 | Assets Subject to Finance Lease | Intangible Non-Current Assets | Non-Current Asset | |
| 267 | Other Intangible Fixed Assets | Intangible Non-Current Assets | Non-Current Asset | |
| 268 | Accumulated Amortisation (-) | Intangible Non-Current Assets | Non-Current Asset | |
| 269 | Advances Given | Intangible Non-Current Assets | Non-Current Asset | |
| 271 | Exploration Expenses | Depletable Assets | Non-Current Asset | |
| 272 | Preparation and Development Expenses | Depletable Assets | Non-Current Asset | |
| 277 | Other Assets Subject to Special Depletion | Depletable Assets | Non-Current Asset | |
| 278 | Accumulated Depletion (-) | Depletable Assets | Non-Current Asset | |
| 279 | Advances Given | Depletable Assets | Non-Current Asset | |
| 280 | Prepaid Expenses for Future Years | Prepaid Expenses and Accruals (Future Years) | Non-Current Asset | |
| 281 | Income Accruals | Prepaid Expenses and Accruals (Future Years) | Non-Current Asset | |
| 291 | VAT Deductible in Future Years | Other Non-Current Assets | Non-Current Asset | |
| 292 | Other VAT | Other Non-Current Assets | Non-Current Asset | |
| 293 | Inventories for Future Years' Needs | Other Non-Current Assets | Non-Current Asset | |
| 294 | Inventories and Tangible Fixed Assets Held for Disposal | Other Non-Current Assets | Non-Current Asset | |
| 295 | Prepaid Taxes and Funds | Other Non-Current Assets | Non-Current Asset | |
| 297 | Other Miscellaneous Fixed Assets | Other Non-Current Assets | Non-Current Asset | |
| 298 | Allowance for Inventory Impairment (-) | Other Non-Current Assets | Non-Current Asset | |
| 299 | Accumulated Depreciation (-) | Other Non-Current Assets | Non-Current Asset | |
| 300 | Bank Loans | Financial Liabilities | Short-Term Liability | |
| 301 | Finance Lease Payables – Short-term | Financial Liabilities | Short-Term Liability | |
| 302 | Deferred Finance Lease Borrowing Costs (-) | Financial Liabilities | Short-Term Liability | |
| 303 | Principal Installments and Interest of Long-Term Loans | Financial Liabilities | Short-Term Liability | |
| 304 | Bond Principal Debt Installments and Interest | Financial Liabilities | Short-Term Liability | |
| 305 | Issued Bills and Notes | Financial Liabilities | Short-Term Liability | |
| 306 | Other Issued Marketable Securities | Financial Liabilities | Short-Term Liability | |
| 308 | Marketable Securities Issue Discounts (-) | Financial Liabilities | Short-Term Liability | |
| 309 | Other Financial Liabilities | Financial Liabilities | Short-Term Liability | |
| 320 | Trade Payables | Trade Payables | Short-Term Liability | |
| 321 | Notes Payable | Trade Payables | Short-Term Liability | |
| 322 | Rediscount on Notes Payable (-) | Trade Payables | Short-Term Liability | |
| 326 | Deposits and Guarantees Received | Trade Payables | Short-Term Liability | |
| 329 | Other Trade Payables | Trade Payables | Short-Term Liability | |
| 331 | Payables to Shareholders | Other Payables | Short-Term Liability | |
| 332 | Payables to Associates | Other Payables | Short-Term Liability | |
| 333 | Payables to Subsidiaries | Other Payables | Short-Term Liability | |
| 335 | Payables to Personnel | Other Payables | Short-Term Liability | |
| 336 | Other miscellaneous payables (short-term) | Other Payables | Short-Term Liability | |
| 337 | Rediscount on Other Notes Payable (-) | Other Payables | Short-Term Liability | |
| 339 | Other Miscellaneous Payables | Other Payables | Short-Term Liability | |
| 340 | Order Advances Received | Advances Received | Short-Term Liability | |
| 349 | Other Advances Received | Advances Received | Short-Term Liability | |
| 350 | Long-term construction progress billings — project 1 | Progress Billings on Long-Term Construction and Repair | Short-Term Liability | |
| 358 | Long-term Construction and Repair Inflation Adjustment Account | Progress Billings on Long-Term Construction and Repair | Short-Term Liability | |
| 360 | Taxes and Funds Payable | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 361 | Social Security Withholdings Payable | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 368 | Overdue, Deferred or Installment Taxes and Other Obligations | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 369 | Other Obligations Payable | Taxes and Other Statutory Liabilities Payable | Short-Term Liability | |
| 370 | Provisions for Taxes and Other Legal Liabilities on Period Profiti | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 371 | Prepaid Taxes and Other Liabilities on Period Profit (-) | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 372 | Provision for Severance Pay | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 373 | Provision for Cost Expenses | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 379 | Other Provisions for Payables and Expenses | Provisions for Liabilities and Expenses | Short-Term Liability | |
| 380 | Income Relating to Future Months | Deferred Income and Accruals (Next Months) | Short-Term Liability | |
| 381 | Expense Accruals | Deferred Income and Accruals (Next Months) | Short-Term Liability | |
| 391 | VAT Calculated | Other Short-Term Liabilities | Short-Term Liability | |
| 392 | Other VAT | Other Short-Term Liabilities | Short-Term Liability | |
| 393 | Head Office and Branches Current Account | Other Short-Term Liabilities | Short-Term Liability | |
| 397 | Inventory Count Surpluses | Other Short-Term Liabilities | Short-Term Liability | |
| 399 | Other Miscellaneous Liabilities | Other Short-Term Liabilities | Short-Term Liability | |
| 400 | Bank Loans | Financial Liabilities | Long-Term Liability | |
| 401 | Finance Lease Payables – Long-term | Financial Liabilities | Long-Term Liability | |
| 402 | Deferred Finance Lease Borrowing Costs (-) | Financial Liabilities | Long-Term Liability | |
| 405 | Issued Bonds | Financial Liabilities | Long-Term Liability | |
| 407 | Other Issued Marketable Securities | Financial Liabilities | Long-Term Liability | |
| 408 | Marketable Securities Issue Discounts (-) | Financial Liabilities | Long-Term Liability | |
| 409 | Other Financial Liabilities | Financial Liabilities | Long-Term Liability | |
| 420 | Trade Payables | Trade Payables | Long-Term Liability | |
| 421 | Notes Payable | Trade Payables | Long-Term Liability | |
| 422 | Rediscount on Notes Payable (-) | Trade Payables | Long-Term Liability | |
| 426 | Deposits and Guarantees Received | Trade Payables | Long-Term Liability | |
| 429 | Other Trade Payables | Trade Payables | Long-Term Liability | |
| 431 | Payables to Shareholders | Other Payables | Long-Term Liability | |
| 432 | Payables to Associates | Other Payables | Long-Term Liability | |
| 433 | Payables to Subsidiaries | Other Payables | Long-Term Liability | |
| 436 | Other miscellaneous long-term payables | Other Payables | Long-Term Liability | |
| 437 | Rediscount on Other Notes Payable (-) | Other Payables | Long-Term Liability | |
| 438 | Deferred or Installment Payables to Public Authorities | Other Payables | Long-Term Liability | |
| 439 | Other Miscellaneous Payables | Other Payables | Long-Term Liability | |
| 440 | Order Advances Received | Advances Received | Long-Term Liability | |
| 449 | Other Advances Received | Advances Received | Long-Term Liability | |
| 472 | Provision for Severance Pay | Provisions for Liabilities and Expenses | Long-Term Liability | |
| 479 | Other Provisions for Payables and Expenses | Provisions for Liabilities and Expenses | Long-Term Liability | |
| 480 | Income Relating to Future Years | Deferred Income and Accruals (Future Years) | Long-Term Liability | |
| 481 | Expense Accruals | Deferred Income and Accruals (Future Years) | Long-Term Liability | |
| 492 | VAT Deferred to Future Years or Written Off | Other Long-Term Liabilities | Long-Term Liability | |
| 493 | Facility Participation Contributions | Other Long-Term Liabilities | Long-Term Liability | |
| 499 | Other Miscellaneous Long-Term Liabilities | Other Long-Term Liabilities | Long-Term Liability | |
| 500 | Capital | Paid-in Capital | Equity | |
| 501 | Unpaid Capital (-) | Paid-in Capital | Equity | |
| 502 | Positive Capital Adjustment Differences | Paid-in Capital | Equity | |
| 503 | Negative Capital Adjustment Differences (-) | Paid-in Capital | Equity | |
| 520 | Share Issue Premiums | Capital Reserves | Equity | |
| 521 | Share Cancellation Gains | Capital Reserves | Equity | |
| 522 | Tangible Fixed Asset Revaluation Increases | Capital Reserves | Equity | |
| 523 | Associates Revaluation Increases | Capital Reserves | Equity | |
| 524 | Cost Increase Fund | Capital Reserves | Equity | |
| 529 | Other Capital Reserves | Capital Reserves | Equity | |
| 540 | Legal Reserves | Profit Reserves | Equity | |
| 541 | Statutory Reserves | Profit Reserves | Equity | |
| 542 | Extraordinary Reserves | Profit Reserves | Equity | |
| 548 | Other Profit Reserves | Profit Reserves | Equity | |
| 549 | Special Funds | Profit Reserves | Equity | |
| 570 | Prior Years' Profits | Retained Earnings | Equity | |
| 580 | Prior Years' Losses (-) | Prior Year Losses | Equity | |
| 590 | Net Profit for the Period | Net Profit/Loss for the Period | Equity | |
| 591 | Net Loss for the Period (-) | Net Profit/Loss for the Period | Equity |
Totals and Check
Total Assets35,524,625.00
Total Liabilities-29,105,579.00
Total Equity-6,309,300.00
Liabilities + Equity-35,414,879.00
Total Revenue6,206,450.00
Total Expense6,065,750.00
Net Profit/Loss109,746.00 (Period profit)
Balance difference: 109,746.00
DETAILED BALANCE SHEET
ASSETS
I- CURRENT ASSETS
A- Cash and Cash Equivalents476,250.00
100Cash147,750.00
101Cheques Received153,250.00
102Banks161,500.00
103Cheques Issued and Payment Orders (-)-172,500.00
108Other Cash and Cash Equivalents186,250.00
B- Marketable Securities641,250.00
110Shares202,750.00
111Private Sector Bonds, Notes and Bills222,000.00
112Public Sector Bonds, Notes and Bills244,000.00
118Other Marketable Securities268,750.00
119Allowance for Decline in Value of Marketable Securities (-)-296,250.00
C- Trade Receivables559,500.00
120Trade Receivables326,500.00
121Notes Receivable162,875.00
122Rediscount on Notes Receivable (-)-183,500.00
124Unearned Finance Lease Interest Income (-)-206,875.00
126Deposits and Guarantees Given233,000.00
127Other Trade Receivables261,875.00
128Doubtful Trade Receivables293,500.00
129Allowance for Doubtful Trade Receivables (-)-327,875.00
D- Other Receivables1,633,250.00
131Due from Partners365,000.00
132Due from Associates404,875.00
133Due from Subsidiaries447,500.00
135Due from Personnel492,875.00
136Other Miscellaneous Receivables178,000.00
137Rediscount on Other Notes Receivable (-)-213,750.00
138Other Doubtful Receivables252,250.00
139Allowance for Other Doubtful Receivables (-)-293,500.00
E- Inventories2,243,000.00
150Raw Materials and Supplies337,500.00
151Work in Process - Production384,250.00
152Finished Goods433,750.00
153Merchandise486,000.00
157Other Inventories541,000.00
158Allowance for Decline in Value of Inventories (-)-598,750.00
159Order Advances Given659,250.00
F- Long-Term Construction and Repair Costs734,750.00
170Long-term construction and repair costs — project 1193,125.00
178Long-term Construction and Repair Inflation Adjustment Account244,000.00
179Advances to Subcontractors297,625.00
G- Prepaid Expenses and Accruals (Next Months)767,125.00
180Prepaid Expenses for Following Months354,000.00
181Accrued Income413,125.00
H- Other Current Assets4,013,875.00
190VAT Carried Forward475,000.00
191Deductible VAT539,625.00
192Other VAT607,000.00
193Prepaid Taxes and Funds677,125.00
195Advances for Business Expenses750,000.00
196Personnel Advances825,625.00
197Inventory and Receipt Shortages208,250.00
198Other Miscellaneous Current Assets274,250.00
199Allowance for Other Current Assets (-)-343,000.00
II- NON-CURRENT ASSETS
A- Trade Receivables-393,250.00
220Customers479,500.00
221Notes Receivable553,750.00
222Rediscount on Notes Receivable (-)-630,750.00
224Unearned Finance Lease Interest Income (-)-710,500.00
226Deposits and Guarantees Given793,000.00
229Allowance for Doubtful Trade Receivables (-)-878,250.00
B- Other Receivables2,502,375.00
231Receivables from Partners966,250.00
232Receivables from Associates1,057,000.00
233Receivables from Subsidiaries288,375.00
235Receivables from Personnel369,500.00
236Other Miscellaneous Receivables453,375.00
237Rediscount on Other Notes Receivable (-)-540,000.00
238Other Doubtful Receivables629,375.00
239Allowance for Other Doubtful Receivables (-)-721,500.00
C- Financial Non-Current Assets-2,123,625.00
240Non-current Marketable Securities816,375.00
241Allowance for Impairment of Non-current Marketable Securities (-)-914,000.00
242Associates1,014,375.00
243Capital Commitments to Associates (-)-1,117,500.00
244Allowance for Impairment of Interests in Associates (-)-1,223,375.00
245Subsidiaries303,500.00
246Capital Commitments to Subsidiaries (-)-399,750.00
247Allowance for Impairment of Interests in Subsidiaries (-)-498,750.00
248Other Financial Fixed Assets600,500.00
249Allowance for Other Financial Fixed Assets (-)-705,000.00
D- Tangible Non-Current Assets7,672,250.00
250Land and Plots812,250.00
251Land Improvements922,250.00
252Buildings1,035,000.00
253Plant, Machinery and Equipment1,150,500.00
254Vehicles1,268,750.00
255Furniture and Fixtures1,389,750.00
256Other Tangible Fixed Assets318,625.00
257Accumulated Depreciation (-)-430,000.00
258Construction in Progress544,125.00
259Advances Given661,000.00
E- Intangible Non-Current Assets8,257,000.00
260Rights780,625.00
261Goodwill903,000.00
262Incorporation and Organisation Expenses1,028,125.00
263Capitalised Research and Development Costs1,156,000.00
264Leasehold Improvements1,286,625.00
265Assets Subject to Finance Lease1,420,000.00
267Other Intangible Fixed Assets1,556,125.00
268Accumulated Amortisation (-)-333,750.00
269Advances Given460,250.00
F- Depletable Assets2,307,500.00
271Exploration Expenses589,500.00
272Preparation and Development Expenses721,500.00
277Other Assets Subject to Special Depletion856,250.00
278Accumulated Depletion (-)-993,750.00
279Advances Given1,134,000.00
G- Prepaid Expenses and Accruals (Future Years)2,699,750.00
280Prepaid Expenses for Future Years1,277,000.00
281Income Accruals1,422,750.00
H- Other Non-Current Assets3,533,625.00
291VAT Deductible in Future Years1,571,250.00
292Other VAT1,722,500.00
293Inventories for Future Years' Needs348,875.00
294Inventories and Tangible Fixed Assets Held for Disposal490,500.00
295Prepaid Taxes and Funds634,875.00
297Other Miscellaneous Fixed Assets782,000.00
298Allowance for Inventory Impairment (-)-931,875.00
299Accumulated Depreciation (-)-1,084,500.00
LIABILITIES & EQUITY
I- SHORT-TERM LIABILITIES
A- Financial Liabilities-5,162,375.00
300Bank Loans-1,124,875.00
301Finance Lease Payables – Short-term-1,283,000.00
302Deferred Finance Lease Borrowing Costs (-)1,443,875.00
303Principal Installments and Interest of Long-Term Loans-1,607,500.00
304Bond Principal Debt Installments and Interest-1,773,875.00
305Issued Bills and Notes-249,000.00
306Other Issued Marketable Securities-405,750.00
308Marketable Securities Issue Discounts (-)565,250.00
309Other Financial Liabilities-727,500.00
B- Trade Payables-3,706,000.00
320Trade Payables-892,500.00
321Notes Payable-1,060,250.00
322Rediscount on Notes Payable (-)1,230,750.00
326Deposits and Guarantees Received-1,404,000.00
329Other Trade Payables-1,580,000.00
C- Other Payables-5,189,875.00
331Payables to Shareholders-1,758,750.00
332Payables to Associates-1,940,250.00
333Payables to Subsidiaries-264,125.00
335Payables to Personnel-436,000.00
336Other miscellaneous payables (short-term)-610,625.00
337Rediscount on Other Notes Payable (-)788,000.00
339Other Miscellaneous Payables-968,125.00
D- Advances Received-2,487,625.00
340Order Advances Received-1,151,000.00
349Other Advances Received-1,336,625.00
E- Taxes and Statutory Liabilities Payable-4,762,125.00
360Taxes and Funds Payable-1,910,000.00
361Social Security Withholdings Payable-2,106,625.00
368Overdue, Deferred or Installment Taxes and Other Obligations-279,250.00
369Other Obligations Payable-466,250.00
F- Provisions for Liabilities and Expenses-2,910,454.00
370Provisions for Taxes and Other Legal Liabilities on Period Profit-30,954.00
371Prepaid Taxes and Other Liabilities on Period Profit (-)848,500.00
372Provision for Severance Pay-1,043,750.00
373Provision for Cost Expenses-1,241,750.00
379Other Provisions for Payables and Expenses-1,442,500.00
G- Deferred Income and Accruals (Next Months)-1,646,000.00
380Income Relating to Future Months-1,646,000.00
II- LONG-TERM LIABILITIES
III- EQUITY
A- Paid-in Capital-6,309,300.00
500Capital-6,309,300.00
Total Assets35,524,625.00
Total Liabilities & Equity-35,414,879.00
DETAILED INCOME STATEMENT
A- Gross Sales-1,886,150.00
600Domestic Sales-1,500,800.00
601Foreign Sales-187,800.00
602Other Income-197,550.00
B- Sales Deductions435,150.00
610Sales Returns (-)126,200.00
611Sales Discounts (-)143,750.00
612Other Deductions (-)165,200.00
NET SALES-1,451,000.00
C- Cost of Sales777,800.00
620Cost of Finished Goods Sold (-)190,550.00
621Cost of Merchandise Sold (-)219,800.00
622Cost of Services Sold (-)252,950.00
623Cost of Other Sales (-)114,500.00
GROSS PROFIT OR LOSS-673,200.00
D- Operating Expenses499,500.00
630Research and Development Expenses (-)137,900.00
631Marketing, Selling and Distribution Expenses (-)165,200.00
632General Administrative Expenses (-)196,400.00
OPERATING PROFIT OR LOSS-173,700.00
E- Other Operating Income and Gains-3,545,250.00
640Dividend Income from Associates-316,500.00
641Dividend Income from Subsidiaries-355,500.00
642Interest Income-398,400.00
643Commission Income-445,200.00
644Provisions No Longer Required-495,900.00
645Gains on Sale of Marketable Securities-217,050.00
646Foreign Exchange Gains-258,000.00
647Rediscount Interest Income-302,850.00
648Inflation Adjustment Gains-351,600.00
649Other Ordinary Income and Profits Related to Operations(1)-404,250.00
F- Other Operating Expenses and Losses2,509,700.00
653Commission Expenses (-)375,800.00
654Provision Expenses (-)436,250.00
655Losses on Sale of Marketable Securities (-)500,600.00
656Foreign Exchange Losses (-)568,850.00
657Rediscount Interest Expenses (-)149,600.00
658Inflation Adjustment Losses (-)208,100.00
659Other Ordinary Expenses and Losses (-)270,500.00
G- Finance Expenses743,800.00
660Short-Term Borrowing Expenses (-)336,800.00
661Long-Term Borrowing Expenses (-)407,000.00
ORDINARY PROFIT OR LOSS-465,450.00
H- Extraordinary Income and Gains-1,210,200.00
671Prior Period Income and Profits-566,100.00
679Other Extraordinary Income and Profits-644,100.00
I- Extraordinary Expenses and Losses1,534,950.00
680Idle Capacity Expenses and Losses (-)641,000.00
681Prior Period Expenses and Losses (-)726,800.00
689Other Extraordinary Expenses and Losses (-)167,150.00
Net Period Profit/Loss109,746.00 (Period profit)
AUTOMATIC FINANCIAL ANALYSES
Method: Turnover ratios, ROA, ROE and asset turnover are annualized for the selected period (—). DSO/DIO/DPO use period days rather than a fixed 365. Balance-sheet ratios use period-end balances. Without opening balances the results are an approximate financial analysis.
DuPont Analysis — Why Is ROE at This Level?
ROE (Return on Equity) shows how much net profit or loss the owners’ equity generated. If annual ROE is 20%, about 20 of every 100 of equity became net profit. If ROE is −10%, about 10 of every 100 of equity was lost.
- Net profit margin: How much net profit or loss remains from every 100 of sales?
- Asset turnover: How much sales does the company generate with its assets?
- Financial leverage: What is assets divided by equity, and how far does the company rely on borrowed funds?
ROE = Net profit margin × Asset turnover × Financial leverage
A high ROE is not automatically a good sign. It can come from a strong margin or efficient assets, but also from heavy debt. DuPont analysis shows the real source of ROE.
The DuPont method is named after the U.S. company DuPont, where it was developed in the early 20th century. In 1914, DuPont executive Donaldson Brown laid the groundwork for reviewing performance through profitability, asset use and financing structure.
Opening assets and equity are missing, so period-end balances were used; this is an approximate analysis.
ROE = Net Profit Margin × Asset Turnover × Financial Leverage. Shows which component drives a low/high ROE.
Net Profit Margin
7.56%
×
Asset Turnover
-
×
Financial Leverage
5.63
≈ ROE
ROE
-
Product result: -
If left blank, income-statement lines whose names include “amortization/depreciation” are summed automatically; otherwise EBITDA ≈ Operating Profit. You can also enter the period amount manually.
Advanced Analysis (EBITDA, Turnover, Cash Cycle)
EBIT
173,700.00
Operating profit or loss before interest and tax. It shows the result of core operations before financing and tax effects.
EBITDA
173,700.00
Depreciation and amortisation data were not found, so EBITDA is approximately equal to EBIT.
EBIT margin
11.97%
Status: Strong
EBITDA Margin
11.97%
Status: Watch
Interest Coverage Ratio
0.23
Status: Weak
Receivables Turnover
-
Annualized ratios cannot be calculated until a valid period is entered.
Inventory Turnover
-
Annualized ratios cannot be calculated until a valid period is entered.
Payables Turnover
-
Annualized ratios cannot be calculated until a valid period is entered.
Days Sales Outstanding
-
Annualized ratios cannot be calculated until a valid period is entered.
Days Inventory Outstanding
-
Annualized ratios cannot be calculated until a valid period is entered.
Days Payables Outstanding
-
Annualized ratios cannot be calculated until a valid period is entered.
Cash Conversion Cycle (days)
-
Annualized ratios cannot be calculated until a valid period is entered.
EBIT + Depreciation and amortisation = EBITDA
EBITDA is not cash flow. It excludes working-capital changes, capex, interest, tax and financing payments.
Depreciation and amortisation data were not found, so EBITDA is approximately equal to EBIT.
Current Ratio (Current Assets / ST Liabilities)
0.38
Status: Weak
Quick Ratio
0.30
Status: Weak
Net Working Capital
-18,036,579.00
Current assets − short-term liabilities
Debt / Equity
4.61
Status: Weak
Debt Ratio
81.93%
Status: Weak
Equity Ratio
17.76%
Status: Weak
Gross Profit Margin
46.40%
Status: Strong
Operating Profit Margin
11.97%
Status: Watch
Net Profit Margin
7.56%
Status: Watch
Pre-Tax Profit Margin
9.70%
Status: Watch
Expense / Revenue Ratio
97.73%
Status: Weak
ROA (Return on Assets)
-
Annualized ratios cannot be calculated until a valid period is entered.
ROE (Return on Equity)
-
Annualized ratios cannot be calculated until a valid period is entered.
Asset Turnover
-
Annualized ratios cannot be calculated until a valid period is entered.
Cash Ratio (Cash Equivalents / ST Liabilities)
0.02
Status: Weak
Short-Term Debt Share (in Total Debt)
100.00%
Status: Weak
Long-Term Debt Share (in Total Debt)
0.00%
Informational only; it is not labelled strong or weak on its own (use the short-term debt share for maturity pressure).
Non-Current Asset Ratio
68.84%
Share of long-term assets in total assets
Financial Leverage (Assets / Equity)
5.63
Status: Weak
Effective Tax Rate
22.00%
Tax ÷ profit before tax
Management report
Financial position and balance-sheet structure
The debt ratio is 81.93% and net working capital is -18,036,579.00.
Sales and profitability
The absolute net-sales figure used in margin denominators is 1,451,000.00.
Net profit margin is 7.56% and EBIT margin is 11.97%.
EBIT, EBITDA and margins
EBIT 173,700.00, EBITDA 173,700.00; EBIT margin 11.97%, EBITDA margin 11.97%.
EBIT + depreciation and amortisation = EBITDA
EBITDA is not cash flow. It excludes working capital, capex, interest, tax and financing payments.
Depreciation and amortisation data were not found, so EBITDA is approximately equal to EBIT.
DuPont analysis and the source of ROE
ROE and asset turnover were not annualised because no period length was entered.
Opening balances are missing, so period-end figures were used for an approximate analysis.
Liquidity and working capital
Current ratio 0.38, quick ratio 0.30, net working capital -18,036,579.00.
Liquidity looks weak against the current thresholds.
Leverage and interest coverage
Financial leverage 5.63, debt/equity 4.61, interest coverage 0.23.
Leverage looks high against the current thresholds.
Interest coverage looks weak against the current thresholds.
Operating efficiency and the cash cycle
The cash cycle was not calculated because no period length was entered.
Areas that look relatively strong
No area is flagged as relatively strong against the current thresholds.
Areas that need attention
Liquidity looks weak against the current thresholds.
Leverage looks high against the current thresholds.
Interest coverage looks weak against the current thresholds.
Three priority actions for management
Give priority to short-term debt and working-capital management.
Review leverage and interest burden in light of the current results.
Enter depreciation and amortisation to clarify EBITDA quality.
Data quality, assumptions and limits
This text is an automatic, general financial assessment produced from the uploaded statements.
No sector comparison was made.
It is not an official financial statement, audit report or professional opinion.
Balance-sheet ratios use period-end figures because opening balances are missing.
Annualised ratios were not calculated because no period length was entered.
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