analiza financiara aprofundata

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PROIECTANALIZA FINANCIARA APROFUNDATAREALIZAT PE BAZA SITUATIILOR FINANCIARE ALE SC AZOMURES SA, TG.MURESCUPRINS1 PREZENTAREA SOCIETATII............................................................................................ 3 2 CURS VALUTAR BNR..................................................................................................... 5 3 ANALIZA PERFORMANELOR NTREPRINDERII PE BAZA CONTULUI DE PROFIT I PIERDERE ........................................................................................................................ 7 3.1 ANALIZA STRUCTURAL A REZULTATELOR DUP NATURA VENITURILOR I CHELTUIELILOR .............................................................................................................. 13 3.2 ANALIZA FACTORIAL A MARJEI BRUTE AFERENTE CIFREI DE AFACERI ................... 18 3.3 ANALIZA FACTORIALA A PROFITULUI AFERENT CIFREI DE AFACERI ......................... 21 3.4 ANALIZA RATELOR DE RENTABILITATE .................................................................... 25 3.4.1 ANALIZA RATEI RENTABILITATII COMERCIALE................................................. 26 3.4.2 ANALIZA RATEI RENTABILITATII RESURSELOR CONSUMATE........................... 28 3.4.3 ANALIZA RATEI RENTABILITATII ECONOMICE .................................................. 29 3.4.4 ANALIZA RATEI RENTABILITATII FINANCIARE .................................................. 30 4 ANALIZA PERFORMANELOR BURSIERE ALE NTREPRINDERII ..................................... 33 5 ANALIZA POZIIEI FINANCIARE A NTREPRINDERII..................................................... 36 5.1 ANALIZA ACTIVULUI NET CONTABIL PE BAZA BILANULUI FINANCIAR..................... 36 5.2 ANALIZA STRUCTURII RESURSELOR ECONOMICE I A SURSELOR DE FINANARE . . .40 5.3ANALIZACORELAIEI DINTRE FONDUL DE RULMENT, NECESARUL DEFONDDE RULMENT I TREZORERIE NET..................................................................................... 44 5.4 ANALIZA LICHIDITII, SOLVABILITII I A GRADULUI DE NDATORARE................. 45 6 ANALIZA FLUXURILOR DE NUMERAR ALE NTREPRINDERII.......................................... 48 6.1 ANALIZA SITUAIEI FLUXURILOR DE NUMERAR ........................................................ 48 6.2 ANALIZA RATELOR FINANCIARE CONSTRUITE PE BAZA CASH-FLOW....................... 48 21 PREZENTAREA SOCIETATIIAZOMURES S.A. TARGU-MURES ESTE OSOCIETATE PE ACTIUNI INFIINTATA CONFORMLEGII NR. 15/1990SI PRINHOTARAREAGUVERNULUI NR. 1200DIN2 NOIEMBRIE 1990.PLATFORMACHIMICASI SEDIULCENTRALALSOCIETATII SUNTAMPLASATEIN EXTREMITATEA DE VEST A ZONEI INDUSTRIALE A MUNICIPIULUI TARGU-MURES, LA O DISTANTA DE 5 KMDE CENTRUL ORASULUI. SOCIETATEA AZOMURES DETINE O SUPRAFATA DE TEREN DE 147 HA.TOATEUNITATILEDEPRODUCTIEAULABAZALICENTEDEMAREPRESTIGIU MONDIAL CUMAR FI: STAMICARBON, KELLOGG, KALTENBACH-THURING, GRANDE-PAROISSE, MONTEDISON, NORSK-HYDRO, KONISHIROKU, ETC.INCURSUL ANULUI FINANCIAR1998, SOCIETATEAAFOST PRIVATIZATA DE CATRE GUVERNUL ROMAN. IN PREZENT, ACTIUNILE SOCIETATII SUNT INREGISTRATE LA BURSA DE VALORI DIN BUCURESTI.CAPITALUL SOCIAL AL AZOMURES S.A., INREGISTRAT LA 31 DECEMBRIE 2002, A FOST DE 52.603.263 RON, CONSTAND INTR-UN NUMAR TOTAL DE 526.032.633 ACTIUNI CU O VALOARE NOMINALA DE 0,10 RON FIECARE. ACTIONARI SEMNIFICATIVI - S.C. EUROFERT INVESTMENTS L.L.C. NEW CASTLE USA 55.97% - ALTI ACTIONARI / OTHERS 24.98% - AZOMURES HOLDINGS LLC WILMINGTON USA 19.05% 342 CURS VALUTAR BNR2007 2008CURS MEDIU ANUAL: 1 EUR = 3,3337 RON CURS MEDIU ANUAL: 1 EUR = 3,6809 RONDATA CURS DATA CURS DATA CURS DATA CURS DATA CURS DATA CURS DATA CURS DATA CURS DATA CURS DATA CURS03.IAN.073,356015.MAR.073,372229.MAI.073,272508.AUG.073,172018.OCT.073,3451 03.IAN.083,597114.MAR.083,710028.MAI.083,671607.AUG.083,471917.OCT.083,735304.IAN.073,383416.MAR.073,363930.MAI.073,272309.AUG.073,170219.OCT.073,3618 04.IAN.083,589717.MAR.083,760829.MAI.083,649908.AUG.083,500120.OCT.083,669105.IAN.073,391419.MAR.073,347731.MAI.073,272410.AUG.073,189022.OCT.073,3995 07.IAN.083,579818.MAR.083,741830.MAI.083,621311.AUG.083,564421.OCT.083,620708.IAN.073,387120.MAR.073,338801.IUN.073,264813.AUG.073,194423.OCT.073,3733 08.IAN.083,592519.MAR.083,727702.IUN.083,608212.AUG.083,557022.OCT.083,590909.IAN.073,387621.MAR.073,349904.IUN.073,260514.AUG.073,196724.OCT.073,3711 09.IAN.083,633320.MAR.083,723203.IUN.083,621513.AUG.083,542023.OCT.083,614010.IAN.073,410322.MAR.073,346905.IUN.073,256015.AUG.073,226025.OCT.073,3463 10.IAN.083,682221.MAR.083,723004.IUN.083,628414.AUG.083,537024.OCT.083,687511.IAN.073,405323.MAR.073,352806.IUN.073,264616.AUG.073,250226.OCT.073,3508 11.IAN.083,662124.MAR.083,722005.IUN.083,619815.AUG.083,548327.OCT.083,686912.IAN.073,404626.MAR.073,357907.IUN.073,266717.AUG.073,275429.OCT.073,3402 14.IAN.083,710625.MAR.083,708306.IUN.083,642218.AUG.083,530228.OCT.083,737015.IAN.073,388027.MAR.073,367808.IUN.073,285020.AUG.073,257630.OCT.073,3433 15.IAN.083,697826.MAR.083,715509.IUN.083,681019.AUG.083,529529.OCT.083,664516.IAN.073,384628.MAR.073,367511.IUN.073,272621.AUG.073,277231.OCT.073,3360 16.IAN.083,704427.MAR.083,717610.IUN.083,665820.AUG.083,523830.OCT.083,626217.IAN.073,399829.MAR.073,365812.IUN.073,260622.AUG.073,265901.NOV.073,3157 17.IAN.083,685428.MAR.083,720211.IUN.083,667321.AUG.083,532431.OCT.083,661018.IAN.073,390430.MAR.073,354813.IUN.073,272123.AUG.073,252402.NOV.073,3408 18.IAN.083,697231.MAR.083,727612.IUN.083,665922.AUG.083,521603.NOV.083,684419.IAN.073,382402.APR.073,347414.IUN.073,251924.AUG.073,259905.NOV.073,3458 21.IAN.083,720201.APR.083,732213.IUN.083,672425.AUG.083,522404.NOV.083,683822.IAN.073,379603.APR.073,341915.IUN.073,239527.AUG.073,249206.NOV.073,3671 22.IAN.083,761902.APR.083,718016.IUN.083,660126.AUG.083,545505.NOV.083,682923.IAN.073,394304.APR.073,337318.IUN.073,218028.AUG.073,249407.NOV.073,3969 23.IAN.083,763503.APR.083,710417.IUN.083,661227.AUG.083,549606.NOV.083,714824.IAN.073,398205.APR.073,335019.IUN.073,221529.AUG.073,257408.NOV.073,4099 24.IAN.083,769504.APR.083,714518.IUN.083,662928.AUG.083,557407.NOV.083,727125.IAN.073,389806.APR.073,338120.IUN.073,212630.AUG.073,259509.NOV.073,4112 25.IAN.083,769407.APR.083,694919.IUN.083,673229.AUG.083,533010.NOV.083,748226.IAN.073,410710.APR.073,344721.IUN.073,199931.AUG.073,271912.NOV.073,4414 28.IAN.083,769008.APR.083,672520.IUN.083,668801.SEP.083,520411.NOV.083,783529.IAN.073,404711.APR.073,338422.IUN.073,177403.SEP.073,262713.NOV.073,4451 29.IAN.083,742009.APR.083,674723.IUN.083,673702.SEP.083,534512.NOV.083,835930.IAN.073,410412.APR.073,340625.IUN.073,178204.SEP.073,293414.NOV.073,4477 30.IAN.083,724610.APR.083,670424.IUN.083,676003.SEP.083,548713.NOV.083,812131.IAN.073,408413.APR.073,341426.IUN.073,181605.SEP.073,323815.NOV.073,4615 31.IAN.083,701111.APR.083,613025.IUN.083,663904.SEP.083,555514.NOV.083,737901.FEB.073,397416.APR.073,336327.IUN.073,169906.SEP.073,323216.NOV.073,476401.FEB.083,685414.APR.083,623826.IUN.083,654205.SEP.083,605917.NOV.083,752202.FEB.073,387717.APR.073,330628.IUN.073,166107.SEP.073,306919.NOV.073,483304.FEB.083,609515.APR.083,614427.IUN.083,656108.SEP.083,599518.NOV.083,839105.FEB.073,378918.APR.073,329829.IUN.073,134010.SEP.073,312820.NOV.073,494805.FEB.083,624916.APR.083,631730.IUN.083,647509.SEP.083,580219.NOV.083,842106.FEB.073,367819.APR.073,3370 02.IUL.073,111211.SEP.073,312021.NOV.073,539306.FEB.083,657917.APR.083,6167 01.IUL.083,643510.SEP.083,597420.NOV.083,825807.FEB.073,366320.APR.073,3328 03.IUL.073,123112.SEP.073,313922.NOV.073,594407.FEB.083,667018.APR.083,6066 02.IUL.083,640411.SEP.083,612321.NOV.083,793808.FEB.073,374723.APR.073,3393 04.IUL.073,135413.SEP.073,317723.NOV.073,622108.FEB.083,676021.APR.083,5640 03.IUL.083,636512.SEP.083,603124.NOV.083,798509.FEB.073,385224.APR.073,3374 05.IUL.073,135914.SEP.073,359226.NOV.073,592111.FEB.083,652122.APR.083,5638 04.IUL.083,613915.SEP.083,621225.NOV.083,793312.FEB.073,394325.APR.073,3300 06.IUL.073,121217.SEP.073,390827.NOV.073,586512.FEB.083,632323.APR.083,5614 07.IUL.083,606616.SEP.083,649426.NOV.083,8131513.FEB.073,394526.APR.073,3104 09.IUL.073,123118.SEP.073,378328.NOV.073,561513.FEB.083,634924.APR.083,5768 08.IUL.083,593417.SEP.083,638827.NOV.083,858014.FEB.073,387627.APR.073,3222 10.IUL.073,139219.SEP.073,372029.NOV.073,524814.FEB.083,643625.APR.083,6055 09.IUL.083,543418.SEP.083,689728.NOV.083,779415.FEB.073,380330.APR.073,3272 11.IUL.073,129420.SEP.073,373330.NOV.073,497315.FEB.083,638829.APR.083,6531 10.IUL.083,550719.SEP.083,648002.DEC.083,809016.FEB.073,376302.MAI.073,3241 12.IUL.073,137021.SEP.073,402603.DEC.073,507818.FEB.083,637930.APR.083,6759 11.IUL.083,582922.SEP.083,628403.DEC.083,837919.FEB.073,372703.MAI.073,3136 13.IUL.073,134824.SEP.073,383904.DEC.073,527819.FEB.083,638802.MAI.083,6467 14.IUL.083,579423.SEP.083,659604.DEC.083,843120.FEB.073,381404.MAI.073,3197 16.IUL.073,129525.SEP.073,387105.DEC.073,546320.FEB.083,647505.MAI.083,6323 15.IUL.083,602624.SEP.083,669005.DEC.083,854521.FEB.073,382607.MAI.073,3118 17.IUL.073,128526.SEP.073,382206.DEC.073,519921.FEB.083,657806.MAI.083,6506 16.IUL.083,595225.SEP.083,677308.DEC.083,857322.FEB.073,382208.MAI.073,3060 18.IUL.073,128927.SEP.073,380307.DEC.073,512122.FEB.083,672807.MAI.083,6615 17.IUL.083,570526.SEP.083,682809.DEC.083,899823.FEB.073,377109.MAI.073,2974 19.IUL.073,127628.SEP.073,355910.DEC.073,515025.FEB.083,659008.MAI.083,6816 18.IUL.083,558129.SEP.083,702810.DEC.083,887426.FEB.073,378610.MAI.073,2841 20.IUL.073,133401.OCT.073,351511.DEC.073,516326.FEB.083,643009.MAI.083,6952 21.IUL.083,547430.SEP.083,733611.DEC.083,904727.FEB.073,385311.MAI.073,2863 23.IUL.073,129102.OCT.073,352412.DEC.073,526027.FEB.083,647412.MAI.083,6775 22.IUL.083,566601.OCT.083,734812.DEC.083,915128.FEB.073,396114.MAI.073,2755 24.IUL.073,120403.OCT.073,371113.DEC.073,523328.FEB.083,654813.MAI.083,6632 23.IUL.083,584202.OCT.083,760315.DEC.083,924901.MAR.073,392015.MAI.073,2831 25.IUL.073,132304.OCT.073,373514.DEC.073,548429.FEB.083,726914.MAI.083,6678 24.IUL.083,572103.OCT.083,872016.DEC.083,938902.MAR.073,392616.MAI.073,2777