R·TIOS COMPTABILITAT
R…tios de balan‡
B1 Disponible [570] + [571] + [572] + [573] + [574] + [575]
B2 Realitzable [430] + [431] + [432] + [433] + [435] + [440] + [441] + [445] + [449] + [460] + [470] + [490] - [439]
B3 Magatzem [310] + [340] + [330] + [350]
B4 Actiu circulant [B1] + [B2] + [B3]
B5 Immobilitzat material [220] + [223] + [224] + [225] + [226] + [229]
B6 Immobilitzat financer [260] + [265] + [270] + [291] + [292]
B7 Immobilitzat immaterial [200] + [201] + [202] + [213] + [214] + [219]
B8 Amortitzacions acumulades [281] + [282]
B9 Actiu fix [B5] + [B6] + [B7] + [B8]
B10Actiu [B4] + [B9]
B11Passiu circulant [400] + [401] + [402] + [407] + [410] + [411] + [437] + [465] + [475] + [485] + [560] - [406]
B12Exigible llarg pla‡ [150] + [151] + [161] + [171] + [180]
B13Aportaci˘ socis [190]
B14Recursos aliens [B11] + [B12] + [B13]
B15 Capital [100] + [101] + [102]
B16 Reserves [112] + [116] + [117]
B17Recursos propis [B15] + [B16]
B18Resultats [120] + [122] - [121]
B19Passiu [B17] + [B18]
B20Recursos permanents [B12] + [B13] + [B17]
B21Fons de maniobra [B4] + [B11]
R…tios de resultats
R1 Vendes [700]
R2 Cost vendes [600] + [601] + [607] + [708] + [709] + [627] + [624]
R3 Marge brut [R1] + [R2]
R4 Costos fixos [640] + [642] + [649] + [630] + [631] + [680] + [681] + [682] + [621] + [623] + [625] + [628] + [629]
R5 Flux de caixa [R3] + [R4]
R6 Despeses financeres [626]
R7 Beneficis abans d'impostos [R5] + [R6]
R8 Resultats extraordinaris [778]
B18Beneficis nets [R7] + [R8]
R10Dividends [525]
R11Cash-flow [B18] + [680] + [681] + [682]
R12autofinan‡ament (%) [B16] / [B15]
R…tios activitat
A1 perˇode maduraci˘ empresa [A2] + [A3] + [A4] + [A5] - [A6]
A2 dies de magatzem [310] * 365 / [600]
A3 dies productes en curs [330] * 365 * [R20] / ([310] + [R23] / 2) / 100 / [A7])
A4 dies productes acabats [350] / [R20] * 365
A5 dies cobrament clients [430] / [R20] * 365
A6 dies pagament prove‹dors [400] / [600] * 365
A7 venda mitja di…ria [R20] / 365
A8 necessitats financeres [A1] * [A7]
A9 costos financers [626] / [R20] * 100
R…tios an…lisi financer
liquidesa immediata/tresoreria [B1] / [B11] 0'05 a 0'15
tresoreria/avic test ([B1] + [B2]) / [B11] sobre 1
liquidesa/circulant [B4] / [B11] sobre 2
garantia ([B10] - [B7]) / [B14] menor o igual 2
estabilitat [B20] / [B9] menor 1
finan‡ament existŠncies [B21] / [B3] %
finan‡ament circulant [B21] / [B4] %
endeutament [B14] / [B17] %
R…tios an…lisi econ•mica
rendiment vendes [B18] / [R1] %
rendibilitat recursos propis [B18] / [B17] %
rendibilitat inversions [B18] / [B10] %
R…tios an…lisi estructurals
disponible+realitzable ([B1] + [B2]) / [B10] %
existŠncies [B3] / [B10] %
actiu fix [B9] / [B10] %
passiu circulant [B11] / [B19] %
recursos propis+beneficis ([B18] + [B20]) / [B19] %
R…tios origen i aplicaci˘ de fons
disponible [B1] / [B10] %
realitzable [B2] / [B10] %
magatzem [B3] / [B10] %
actiu circulant [B4] / [B10] %
immobilitzat material [B5] / [B10] %
immobilitzat financer [B6] / [B10] %
immobilitzat immaterial [B7] / [B10] %
amortitzacions acumulades [B8] / [B10] %
actiu fix [B9] / [B10] %
passiu circulant [B11] / [B19] %
exigible a llarg pla‡ [B12] / [B19] %
aportaci˘ socis [B13] / [B19] %
recursos aliens [B14] / [B19] %
capital [B15] / [B19] %
reserves [B16] / [B19] %
recursos propis [B17] / [B19] %
resultats [B18] / [B19] %
recursos permanents [B20] / [B19] %