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Analiza economico - financiara a unei firme utilizand bilantul
acesteia si contul de profit si pierderi
CAPITOLUL I
PREZENTAREA SOCIETII TOBIMAR SRL ALBA IULIA
SCURT ISTORIC
Societatea comercial TOBIMAR SRL, c !e"il #$ Al%a Ilia, !tr& Cl'li $r&()A,
tele*o$, *a+ (-.././)/, a01$" $mrl "e #$re2i!trare la Re2i!trl Comer3li
4/5-6(5/))., co"l "e #$re2i!trare *i!cal R//7/)-8, c co$t cre$t "e!c9i! la Ba$ca
Comerciala Roma$a SA Sc&4"& Al%a , co" IBAN RO(6RNCB//6)/& E!te o
!ocietate c ca:ital i$te2ral :ri0at, i$ !ma "e /& mii lei , "eti$t "e $icl a!ociat&
;$*ii$3at #$ a$l /))., *irma e!te !:ecialiILIPS i$ '"etele Al%a, Mre!,
>$e"oara, Si%i, ca!ti2a$"?!i o clie$tela !ta%ila i$ ace!te ora!e :recm !i i$ localitatile
i$0eci$ate&
@e!*acerea :ro"!elor catre :o:latie !e *ace :ri$ raio$l "e electrice "e la :arterl
ma2a
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Mi!i$ea re:re
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Ce$trali
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/&7 STRUCTURA ORKANIZATORIC A SC TOBIMAR SRL
Pri$ !trctra or2a$i
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!t"iai22i$! e!te "e :rere c a$ali
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Cercettorl 'a:o$e< >iro$i Ita$i co$!i"er c :e l1$2 o%iecti0ele :o!t*actm i
cre$te, a$alii22im! J A$al!i! *or i$a$cial Ma$a2e$t, Ir0i$ m >omeoo", >, Bo!to$ MA, USA, /))(, :a2&/
(>i"roi Itami Mi%iliar0ar" U$i0er!it Pre!!, Bo!to$ , USA
/))/,:a2&(7@&Mr2le!c !&c&? @ia2$o!tic eco$omico?*i$a$ciar , E"itra Romcart, Bcreti,
/))6, :a2,(6M& Nicle!c o:&cit& , :a2 ((
Pagina 6 din 50
7/23/2019 Analiza Economico - Financiara a Unei Firme
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A$ali
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(&/&7 OBIECTIDELE ANALIZEI MICROECONOMICE
;$ co$cor"a$3 c co$!i"era3iile teoretice ale co$ce:tli, co$!i"erm, #$ :riml r1$",
ca a$ali
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A$ali
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;$ com:ara3ie c alte tii$3e #$ $clel eco$omic e+:erime$tele "e la%orator #$!eam$
"e *a:t e+:erime$tarea :e 0ia $ei !trate2ii care :oate *i %e$e*ic !a $ :e$tr *irma
re!:ecti0 & @e aceea !:re "eo!e%ire tii$3ele e+acte cm ar *i *i
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e0olti0 al *irmei, iar :e "e alt :arte :ro2re!l e0olti0 al *irmei, iar :e "e alt :arte
"i$amica !ociet3ii& ;$ ace!t !e$! acce:tm c rela3ia co!t J :ro*it !e re2!ete #$ *a:t, :e "e o
:arter, #$ cota3ia la %r! a *irmei, iar :e "e alt :arte rela3ia e!te im:leme$tat #$ !ocietate
!% *orma :re3rilor i ac3i$ilor !ociale ale *irmei, rela3ie care 0a re*lecta alocarea
e*icie$tHi$e*icie$t a re!r!elor #$ *$c3ie "e com:ortame$tl clie$telei *a3 "e o*erta
*irmei
$c3ia "e co$!er0are a re
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Cle2erea i !electarea i$*orma3iilor J a!i2r %a
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@e!com:$erea re
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:%lici !a :ri0ate& Am%ele cate2orii "e re!r!e *i$a$ciar i$cl" $ a$mit ti: "e ri!c i
a$me =
;m:rmtrile :re!:$ ri!cl #m:rmtrilor $e:er*orma$te F
I$0e!ti3iile "e ca:ital :re!:$ ri!cl $e#$ca!rii "i0i"e$"elor i ri!cl !c"erii
cr!li ac3i$ilor la %r!&
Utili
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e0ol3ia cota3iei la Br! a ac3i$ilor *irmei c a'torl rmtorilor i$"icatori = cr!l
ac3i$ii, c1ti2l :e ac3i$e F
ri!cl "e *alime$t, care :oate *i :ro2$o
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Lic9i"itatea i$terme"iar e0i"e$3iaI@ITATEA EECTID
Lic9i"itatea e*ecti0 m!oar 2ra"l #$ care "i!:o$i%ilit3ile %$eti aco:er :l3ile
!ca"e$te& ;m%rac i ea "o *orme =
orma a%!olt
LE TR J @TS ,
$"e =
LE J lic9i"itatea e*ecti0FTR J tre
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? LIC>I@ITATEA KENERAL
a Mrimi a%!olte =
LK AC ? @TS
LK/ H6..&/8 Q /&))?86/&78/ ?(7&--
LK( H-&77 Q ?/&7-&6 ?8.)&67/
LK7 H--/&67- Q J /&-()&( ?)88&.(-
% Mrimi relati0e =
/,,@TS
ACRLK
=
,-&7/,,(,&-()&/
,67-&--/RLK
8.&6//,,,6&/7-
,77&-RLK
.&,8/,,86/&78/
/&,))6..&/8RLK
7
(
/
=+
=
=
+
=
=+
=
? LIC>I@ITATEA INTERME@IAR
a orma a%!olt =
LIHAC ? S J@TS
LI/ H6..&/8 Q /&)) J 7.)&7)7 ?86/&78/?(&6.LI( H-&77 J -6-&(( J /&7-&6 ? /&776&-8
LI7 H--/&67- J 6)8&8(7 J /&-()&( ? /&68-&-6.
% orma relati0 =
/,,@TS
SACRLI
=
--&/-/,,78/&86/
7)7&7.),))&//8&6..HRLI/ =
+=
-8&//,,,6&7-&/
((&-6-77&-RLI( =
=
7&-//,,/&-()&(,
6)8&8(7--/&67-RLI7 =
=
? LIC>I@ITATEA EECTIDA
a orma a%!olt=
LE TR J @TS
LE/ 8.&86) J 86/&78/ ?(&((LE( (&777 J /&7-&6 ?/&7-7&87/
Pagina 17 din 50
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LE7 6&-(. J /&-()&( ?/&6...&87(
% orma relati0 =
/,,@TS
TRRLI =
/,&(/,,86/&78/
86)&8.RLI/ ==
,&/8/,,/&7-&,6
777&(RLI( ==
-&(/,,/&-()&(,
-(.&6,RLI7 ==
A$ali
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EDOLUIA RATEI LIC>I@ITII EECTIDEi2&7 Ca:itoll III, Para2ra* 7&/&7
I$ter:retare = (7 *a3 "e ((
? Rata lic9i"itatii 2e$erale =
;$ (7 !e o%!er0 o !c"ere a ratei lic9i"it3ii 2e$erale c ,/, "atorit creterii
"atoriilor :e terme$ !crt c /6&)7 #$ 0alori a%!olte, re!:ecti0 c .(,)/, *a3 "e o
!c"ere a acti0elor circla$te c /&)/8 #$ 0alori a%!olte, re!:ecti0 c /(,( #$ 0alori
relati0e&
?Rata lic9i"itatii i$terme"iare =
;$ (7 *a3 "e (( !e o%!er0 o !c"ere a ratei lic9i"it3ii i$terme"iare "e ,/,"atorit !c"erii acti0elor circla$te c /)&)/8 lei #$ 0alori a%!olte i creterii le$te a
Pagina 19 din 50
(( (7 (6
(( (7 (6
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!tocrilor c /--&.77 #$ 0alori a%!olte re!:ecti0 c 6,/ c1t i o cretere a "atoriilor :e
terme$ !crt c /6&)7 lei #$ 0alori relati0e re!:ecti0 c .(,)/&
? Rata lic9i"itatii e*ecti0e =
;$ (7 *a3 "e (( !e o%!er0 o !c"ere %r!c a ratei lic9i"it3ii e*ecti0e c ,/,
"atorit !c"erii tre
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7&(&/ SOLDABILITATEA INANCIAR KENERAL
Sol0a%ilitatea 2e$eral e+:rim ca:acitatea "e a ram%r!a la !ca"e$3 ratele cre$te,
cre"itele :e terme$ me"i i l$2 rma!e "e ac9itat&
Mrimi a%!olte
=>
ELTUIELI ECEPIONALE J
TOTAL
Hct& 8/Q8(Q.8
68 /6&./6 .7&-7 (6&)/.
REZULTATUL ECEPIONAL
Pro*itHr"& 6?68
6. /-&/- ? ?
Pier"ere Hr"& 68?6 6) ? 68&(8 -&8)DII DENITURI TOTALE
Hr"& //Q76Q6
- /&.)&8.8 /(&.8(&- /(&/.-&-7)
DIII C>ELTUIELI TOTALE
Hr"& (-Q6/Q68
-/ )&)6&-) /7&7(&/6 /(&(/6&(.6
REZULTATUL BRUT AL EERCIIULUIPro*itHr"& -?-/ -( /6)&(/. ?Pier"ere Hr"& -/?- -7 ? 6.)&66. (.&86-
Im:o
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C9eltieli c lcrri i !er0icii e+ectate -,) ,/ 6,./C9eltieli c im:oELTUIELI TOTALE ).,- /7,. /,(REZULTATUL BRUT AL EERCIIULUI
Pro*it 5Pier"ere
/,68 7,. ,(7
Im:o
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Pe$tr i$ter:retarea !trctrii 0e$itrilor "i$ e+:loatare ra:ortate la 0e$itrile totale=
i2 6& Ca: 6&6&/, E0ol3ia !trctrii 0e$itrilor "i$ e+:loatare ra:ortate la 0e$itrile
totale
i2 -& Ca: 6&6&/, E0ol3ia !trctrii c9eltielilor "i$ e+:loatare ra:ortate la 0e$itrile
totale
i2 & Ca: 6&6&/, E0ol3ia !trctrii 0e$itrilor e+ce:3io$ale
Pagina 29 din 50
(( (7 (6
(( (7 (6
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i2 8& Ca: 6&6&/, E0ol3ia !trctrii c9eltielilor e+ce:3io$ale
i2 .& Ca: 6&6&/, E0ol3ia re
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i2 )& Ca: 6&6&/, E0ol3ia re
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@i$ 2ra*icele "e mai !! :ri0i$" e0ol3ia :o$"erii i$"icatorilor "i$ co$tl "e :ro*it i
:ier"ere #$ total 0e$itri, :e :erioa"a a$ali
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(&Pro"c3ia e+erci3ili HVE e0i"e$3ia
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DEP J total 0e$itri "i$ e+:loatare
CEP J total c9eltieli "i$ e+:loatare
Ni0ell *i$a$ciar
/&Re
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/&ReCQC>AQC>AQC>EA?HDOCQDPEQDPQDEP
C>C J c9eltieli :ri0i$" o:era3i$ile "e ca:ital
C>A J c9eltieli "e e+:loatare :ri0i$" amorti
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RENTABILITATEA (( (7 (6Ci*ra "e a*aceri /&7&88 /(&.7&8- /(&7/&/.Pro"c3ia e+erci3ili 6)/&7 6&)-7 87&)//Mar'a comercial (&/(&. (&8.(&(/) (&(-&./Mar'a i$"!trial ?66(&).6 ?8-.&)7 .-&7/
Daloarea a"2at /&.7&/( (&(6&/( (&8//&6(Re
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I$tre:retare= "i$ ace!t 2ra*ic re
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i2& /7 Ca: 6&6&/
E0ol3ia re
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Strctra co$tli "e :ro*it i :ier"ere !e o%3i$e ra:ort1$" *iecare i$"icator la 0e$itl
total :e a$l re!:ecti0&
STRUCTURA CONTULUI @E PROIT I PIER@ERE
Ta%& Nr& Ca: 6, :ara2ra* 6&/
Strctra (( (7 (6Ci*ra "e a*aceri )),6 )),8 ).,87Pro"c3ia e+erci3ili 6,. 7,-. -,-7Mar'a comercial (/,8 (/,/ (/,-6Mar'a i$"!trial ?6,7) ?-,.. ,8Daloarea a"2at /,. /-,8( ((,(6Re
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I$ter:retare= ;$ a$l (6 *a3 "e a$l (7 !e o%!er0 o cretere a ca:acit3ii "e
ato*i$a$3are c /,-(, ace!t lcr !e "atorea
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7& Rata ato*i$a$3rii a*acerilor 0iitoare HRAD
/,,Ai
CANRAD =
6&Rata re$ta%ilit3ii eco$omiceHPRE
/,,RBE
PREAB
=
RBE J re
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RB@i J re
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/,,Ai
CANRAD =
7(&6,/,,(8.&7.6
),&(/7RAD/ ==
,RAD( =
,RAD7 =
6&Rata re$ta%ilit3ii eco$imice HPRE
/,,RBE
PREAB
=
8&)(/,,8.7&/,,-7/&)/,PRE (,,, ==
/87&./,,/&(8.&(.
(&(((&--6PRE (,,/ ==
--&)8/,,(&,,-&6,
/&//6&))/PRE (,,( ==
-& Rata re$ta%ilit3ii e+:loatrii
/,,AB
REUPPREUP =
/8&,6/,,8.7&/,,
/77&68.
PREUP(,,, ==
76&(8/,,/&(8.&(.
67.&/68?
PREUP(,,/ ==
).&,/,,(&,,-&6,
/)&86?
PREUP(,,( ==
& Rata re$ta%ilit3ii ca:italli :ro:ri HRRCPR
/,,CPR
RBERRCPR =
78-&-/,,6/&8()
/6)&(/.
RRCPR(,,, ==
/,)&7(/,,668&8/)?
6.)&66.?
RRCPR(,,/ ==
&,)/,,68&66?
()&,6)?
RRCPR(,,( ==
Pagina 43 din 50
PRE((
PRE(7
PRE(6
PREP((
PREP(7
PREP(6
RRCPR((
RRCPR(7
RRCPR(6
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8&Rata re$ta%ilit3ii HRR
/,,CA
RNERR =
/&/,/,,/,&,7,&,88
//,&-8-RR(,,, ==
7&.//,,/(&.7,&8-
6.)&66.?RR(,,/ ==
,&(6/,,/(&,7/&/.
()&,6-?RR(,,( ==
.& Rata re$ta%ilit3ii 2e$erale HRRK
/,,CTE
RNERRK =
/&///,,)&),/&)(
//,&-8-RRK(,,, ==
7&/,,/7&7(&,/6
6.)&66.?RRK(,,/ ==
,&(7/,,/(&(/6&(.6
()&,6-?RRK(,,( ==
)&Rata "e aco:erire a "o%1$@
RB@iRA@OB =
,RA@OB(,,, =
,RA@OB(,,/ =
,&-6/,,/.&./)
/,&((?RA@OB(,,( ==
/& Rata re$ta%ilit3ii *i$a$ciare HRR
/,,CS
RNERR =
(6&)/,,6/&8()
//,&-8-RR(,,, ==
/,)&7/,,,668&8/)?
6.)&66.?RR(,,/ ==
,&,/,,68&6-
()&,6)RR(,,( =
=
Pagina 44 din 50
RR((
RR(7
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@atele :ri0i$" ratele "e re$ta%ilitate :e$tr *irm le :re
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Rata lic9i"it3ii i$terme"iare e!te $e2ati0, #$re2i!tr1$"?!e o aco:erire :ar3ial a
"atoriilor :e terme$ !crtF
E*ectarea a$ali
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Rata ato*i$a$3rii 2e$eralHRA F
Rata ato*i$a$3rii a*acerilor cre$te HRACF
Rata ato*i$a3rii a*acerilor 0iitoare HRADF
Rata re$ta%ilit3ii eco$omiceHRREF
Rata re$ta%ilit3ii e+:loatriiHRREPF
Rata re$ta%ilit3ii ca:italli :ro:riHRRCPRF
Rata re$ta%ilit3iiHRRF
Rata re$ta%ilit3ii 2e$erale HRRKF
Rata "e aco:erire a "o%1$
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#$re2i!trate #$ (6, re:re
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III& INDESTII INANCIARE PE
TERMEN SCURT
8 /&86 ? ?
ID& CASA I CONTURI LA
BNCI
. 8.&86) (&777 6&-(.
ACTIDE CIRCULANTE JTOTAL
Hr"& - la .
) 6..&/8 -&77 --/&67-
C C>ELTUIELI ;N ADANS / /&)) ? ?@ @ATORII CE TREBUIE PLTITE
;NTR?OPERIOA@ @E PN
LA UN AN
// 86/&78/ /&7-&6 /&-()&(
E ACTIDE CIRCULANTE NETE,
RESPECTID @ATORIICURENTE NETEHr"& )Q/?/8?
/.
/( ?(-(&8-6 ?8.)&67/ ?)88&.(-
TOTAL ACTIDE MINUS
@ATORII CURENTE
Hr"& 6Q/(?/8
/7 (-&7 ?88&88. 68&(
K @ATORII CE TREBUIE PLTITE
;NTR?O PERIOA@ MAI MARE
@E UNA AN
/6 ? 7)&6/ )-(&6
> PRODIZIOANE PENTRU
RISCURI I C>ELTUIELI
/- ? ? ?
I DENITURI ;N ADANS Hr"& /8Q/.
"i$ care=
/ ? ? ?
!%0e$3ii :e$tr i$0e!ti3ii /8 ? ? ?0e$itri i$re2i!trate #$ a0a$! /. ? ? ?
4 CAPITAL I REZERDE
I& CAPITALHr"& ( LA (("i$ care=
/) /& /& /&
? ca:ital !%!cri! $e0r!at ( ? ? ??ca:ital !%!cri! 0r!at (/ /& /& /&? :atrimo$il re2iei (( ? ? ?II& PRIME @E CAPITAL (7 ? ? ?
SOL@ C
III& REZERDE @IN EDALUARE
SOL@ @
(6 ? ? ?(- ? ? ?
ID& REZERDE ( 7/&8() 7/&8() 7/&8()
Pagina 49 din 50
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SOL@ C
D& REZULTATUL REPORTAT
SOL@ @
(8 ? ? ?(. ? ? 6.)&66.
SOL@ C
DI&REZULTATUL EERCIULUI
IANACIAR
SOL@ @
() //&-8- ? ?
7 ? 6.)&66. (.&86-
REPARTIZAREA PROITULUI 7/ //&-8- ? ?CAPITALURI PROPRII J TOTAL
Hr"& /)Q(7Q(6?(-Q(Q(8?(.Q()?
7?7/
7( 6/&8() ?668&8/) ?68&66
PATRIMONIUL PUBLIC 77 ? ? ?
CAPITALURI J TOTALHr"& 7(Q77
76 6/&8() ?668&8/) ?68&6-
TOTAL ACTIDH6Q)Q/ 8.7&/ /&(8.&(. (&-&6TOTAL PASIDH//Q/6Q/-Q/Q76 8.7&/ /&(8.&(. (&-&6