14 - Clothing industry
Description
The clothing industry covers all clothing (ready-to-wear or custom-made), of all materials (leather, fabric, knitted fabrics, etc.), of all clothing (upper/lower, men/women/children, work/city/leisure) and accessories. There is no distinction between adult or child clothing or between modern and traditional clothing.
Similar activities
10 - Food industries 11 - Beverage manufacturing 12 - Tobacco products manufacture 13 - Textile manufacturing 15 - Leather and footwear industry 16 - Wood working and wood and cork materials manufacture, excluding furniture, plaiting materials manufacture 17 - Paper and paperboard industry 18 - Records printing and reproduction 19 - Coke and refined manufacture 20 - Chemical industry 21 - Pharmaceutical industry 22 - Rubber and plastic products manufacture 23 - Other non-metallic mineral products manufacture 24 - Metallurgy 25 - Metal products manufacture, excluding machinery and equipment 26 - Computer, electronic and optical products manufacture 27 - Electrical equipment manufacture 28 - Machinery and equipment n.e.c. manufacture 29 - Car industry 30 - Other transport equipment manufacture 31 - Furniture manufacture 32 - Other manufacturing industries 33 - Machinery and equipment repair and installation1 - General information
12,175
companies
6.1%
34,486
employees
9.9%
~ 3
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
 Out of taxes turnover
|
K$ 582 | 100% | +19.3% |
 Purchases & stocks variance
|
K$ -197 | -34% | -1.3 points |
| Gross margin | K$ 385 | 66% | +1.3 points |
 Operating expenses & revenues
|
K$ -209 | -36% | +3.1 points |
 Taxes and subsidies
|
K$ 9 | 2% | -0.1 points |
| Value added at factor costs | K$ 171 | 29% | 0.0 points |
|
Wages costs
(1 employee = K$ 52)
|
K$ -146 | -25% | 0.0 points |
| Gross operating surplus | K$ 25 | 4% | +0.0 points |
 Depreciation and provisions
|
K$ -13 | -2% | +0.2 points |
| Operating income | K$ 12 | 2% | -0.2 points |
 Financial incomes and costs
|
K$ 3 | 1% | +0.9 points |
| Earnings before taxes | K$ 9 | 2% | +0.7 points |
 Exceptional incomes and costs
|
K$ 6 | 1% | -1.6 points |
|
Income tax
|
K$ -6 | -1% | +0.5 points |
| Net income | K$ 9 | 2% | +1.8 points |
| Self-financing capacity | K$ 21 | 4% | -1.0 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
 Gross intangible assets
|
M$ 0.1 | 10% |
 Equity
|
M$ 0.5 | 45% |
| Of which goodwill | M$ 0.1 | 7% | Of which share capital | M$ 0.2 | 21% |
|
Gross tangible assets
|
M$ 0.2 | 16% |
 Bank loans
|
M$ 0.3 | 31% |
| Of which lands | M$ 0.0 | 0% | |||
|
Gross financial capital assets
|
M$ 0.5 | 49% | |||
|
Depreciations
|
M$ -0.3 | -31% | |||
| Net fixed assets | M$ 0.5 | 45% | Permanent capital | M$ 0.8 | 77% |
 Stocks
|
M$ 0.2 | 17% |
Payables
|
M$ 0.1 | 10% |
|
Receivables
|
M$ 0.3 | 26% |
 Other liabilities
|
M$ 0.1 | 14% |
 Cash
|
M$ 0.1 | 13% | |||
|
Other assets
|
M$ 0.0 | -1% | |||
| Current assets | M$ 0.6 | 55% | Short term debts | M$ 0.2 | 23% |
| total assets | M$ 1.1 | 100% | total liabilities | M$ 1.1 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 153 days)
|
M$ 0.2 | 30% |
|
Receivables
(payment terms : 141 - 169 days)
|
M$ 0.3 | 47% |
|
Other assets
|
M$ 0.0 | -2% |
|
Payables
(payment terms : 72 - 87 days)
|
M$ -0.1 | -17% |
|
Other liabilities
|
M$ -0.1 | -25% |
| Net working capital (A) | M$ 0.2 | 33% |
|
Permanent capital
|
M$ 0.8 | 138% |
|
Net fixed assets
|
M$ -0.5 | -82% |
| Working capital (B) | M$ 0.3 | 57% |
| Cash (B - A) | M$ 0.1 | 23% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 0.6
Assets
M$ 1.1
55%
Profit rate
Operating income
M$ 0.0
Turnover
M$ 0.6
2.1%
Return on investment
Operating income
M$ 0.0
Assets
M$ 1.1
1.2%
1 - General information
11,747
companies
6.5%
2,988
employees
0.0%
~ 0
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
K$ 56 | 100% | -4.1% |
|
Purchases & stocks variance
|
K$ -19 | -34% | -0.8 points |
| Gross margin | K$ 37 | 66% | +0.8 points |
|
Operating expenses & revenues
|
K$ -24 | -43% | +0.3 points |
|
Taxes and subsidies
|
K$ 1 | 1% | -0.2 points |
| Value added at factor costs | K$ 13 | 23% | +0.2 points |
|
Wages costs
(1 employee = K$ 55)
|
K$ -14 | -25% | +1.6 points |
| Gross operating surplus | K$ -1 | -2% | -1.3 points |
|
Depreciation and provisions
|
K$ -2 | -4% | +0.1 points |
| Operating income | K$ -3 | -6% | -1.4 points |
|
Financial incomes and costs
|
K$ 0 | 0% | +0.4 points |
| Earnings before taxes | K$ -3 | -6% | -1.0 points |
|
Exceptional incomes and costs
|
K$ 0 | 0% | +2.4 points |
|
Income tax
|
K$ 0 | 0% | +0.1 points |
| Net income | K$ -3 | -5% | -3.5 points |
| Self-financing capacity | K$ -1 | -2% | -2.9 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
K$ 8 | 9% |
Equity
|
K$ 32 | 34% |
| Of which goodwill | K$ 5 | 5% | Of which share capital | K$ 25 | 27% |
|
Gross tangible assets
|
K$ 34 | 37% |
Bank loans
|
K$ 28 | 30% |
| Of which lands | K$ 0 | 0% | |||
|
Gross financial capital assets
|
K$ 19 | 21% | |||
|
Depreciations
|
K$ -12 | -13% | |||
| Net fixed assets | K$ 50 | 53% | Permanent capital | K$ 60 | 64% |
|
Stocks
|
K$ 14 | 15% |
Payables
|
K$ 10 | 10% |
|
Receivables
|
K$ 19 | 20% |
Other liabilities
|
K$ 24 | 26% |
|
Cash
|
K$ 21 | 22% | |||
|
Other assets
|
K$ -10 | -11% | |||
| Current assets | K$ 44 | 47% | Short term debts | K$ 34 | 36% |
| total assets | K$ 94 | 100% | total liabilities | K$ 94 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 119 days)
|
K$ 14 | 25% |
|
Receivables
(payment terms : 103 - 123 days)
|
K$ 19 | 34% |
|
Other assets
|
K$ -10 | -18% |
|
Payables
(payment terms : 68 - 81 days)
|
K$ -10 | -17% |
|
Other liabilities
|
K$ -24 | -44% |
| Net working capital (A) | K$ -11 | -20% |
|
Permanent capital
|
K$ 60 | 107% |
|
Net fixed assets
|
K$ -50 | -90% |
| Working capital (B) | K$ 10 | 17% |
| Cash (B - A) | K$ 21 | 37% |
5 - Profitability analysis
Asset turnover ratio
Turnover
K$ 56
Assets
K$ 94
59%
Profit rate
Operating income
K$ -3
Turnover
K$ 56
-6.1%
Return on investment
Operating income
K$ -3
Assets
K$ 94
-3.6%
1 - General information
400
companies
-4.3%
13,065
employees
-2.1%
~ 33
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 5.3 | 100% | +0.9% |
|
Purchases & stocks variance
|
M$ -1.8 | -33% | -1.2 points |
| Gross margin | M$ 3.5 | 67% | +1.2 points |
|
Operating expenses & revenues
|
M$ -1.8 | -33% | +1.1 points |
|
Taxes and subsidies
|
M$ 0.1 | 1% | -0.1 points |
| Value added at factor costs | M$ 1.6 | 31% | +0.4 points |
|
Wages costs
(1 employee = K$ 46)
|
M$ -1.5 | -28% | +0.7 points |
| Gross operating surplus | M$ 0.1 | 3% | -0.3 points |
|
Depreciation and provisions
|
M$ -0.2 | -3% | +1.8 points |
| Operating income | M$ 0.0 | -1% | -2.1 points |
|
Financial incomes and costs
|
M$ 0.0 | 0% | +2.2 points |
| Earnings before taxes | M$ 0.0 | -1% | +0.2 points |
|
Exceptional incomes and costs
|
M$ -0.1 | -2% | +2.0 points |
|
Income tax
|
M$ 0.0 | -1% | -0.1 points |
| Net income | M$ -0.2 | -4% | -1.8 points |
| Self-financing capacity | M$ 0.0 | 1% | -1.2 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 0.8 | 13% |
Equity
|
M$ 3.0 | 48% |
| Of which goodwill | M$ 0.5 | 9% | Of which share capital | M$ 1.8 | 29% |
|
Gross tangible assets
|
M$ 1.3 | 21% |
Bank loans
|
M$ 1.5 | 25% |
| Of which lands | M$ 0.0 | 1% | |||
|
Gross financial capital assets
|
M$ 1.6 | 26% | |||
|
Depreciations
|
M$ -2.2 | -35% | |||
| Net fixed assets | M$ 1.6 | 25% | Permanent capital | M$ 4.5 | 73% |
|
Stocks
|
M$ 1.5 | 24% |
Payables
|
M$ 0.8 | 13% |
|
Receivables
|
M$ 1.9 | 30% |
Other liabilities
|
M$ 0.9 | 15% |
|
Cash
|
M$ 1.4 | 23% | |||
|
Other assets
|
M$ -0.2 | -3% | |||
| Current assets | M$ 4.6 | 75% | Short term debts | M$ 1.7 | 27% |
| total assets | M$ 6.2 | 100% | total liabilities | M$ 6.2 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 148 days)
|
M$ 1.5 | 28% |
|
Receivables
(payment terms : 106 - 128 days)
|
M$ 1.9 | 35% |
|
Other assets
|
M$ -0.2 | -3% |
|
Payables
(payment terms : 65 - 77 days)
|
M$ -0.8 | -15% |
|
Other liabilities
|
M$ -0.9 | -17% |
| Net working capital (A) | M$ 1.5 | 28% |
|
Permanent capital
|
M$ 4.5 | 85% |
|
Net fixed assets
|
M$ -1.6 | -30% |
| Working capital (B) | M$ 2.9 | 55% |
| Cash (B - A) | M$ 1.4 | 27% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 5.3
Assets
M$ 6.2
85%
Profit rate
Operating income
M$ 0.0
Turnover
M$ 5.3
-0.6%
Return on investment
Operating income
M$ 0.0
Assets
M$ 6.2
-0.5%
1 - General information
28
companies
0.0%
18,434
employees
0.0%
~ 658
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 155 | 100% | +36.4% |
|
Purchases & stocks variance
|
M$ -53 | -34% | -1.6 points |
| Gross margin | M$ 102 | 66% | +1.6 points |
|
Operating expenses & revenues
|
M$ -56 | -36% | +5.0 points |
|
Taxes and subsidies
|
M$ 3 | 2% | +0.0 points |
| Value added at factor costs | M$ 46 | 30% | -0.5 points |
|
Wages costs
(1 employee = K$ 55)
|
M$ -36 | -23% | -0.3 points |
| Gross operating surplus | M$ 10 | 6% | -0.2 points |
|
Depreciation and provisions
|
M$ -2 | -2% | -0.5 points |
| Operating income | M$ 7 | 5% | +0.3 points |
|
Financial incomes and costs
|
M$ 1 | 1% | +0.2 points |
| Earnings before taxes | M$ 6 | 4% | +0.6 points |
|
Exceptional incomes and costs
|
M$ 4 | 3% | -4.2 points |
|
Income tax
|
M$ -2 | -1% | +0.8 points |
| Net income | M$ 8 | 5% | +4.0 points |
| Self-financing capacity | M$ 9 | 6% | -1.2 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 33 | 10% |
Equity
|
M$ 152 | 46% |
| Of which goodwill | M$ 21 | 6% | Of which share capital | M$ 61 | 19% |
|
Gross tangible assets
|
M$ 42 | 13% |
Bank loans
|
M$ 109 | 33% |
| Of which lands | M$ 1 | 0% | |||
|
Gross financial capital assets
|
M$ 195 | 59% | |||
|
Depreciations
|
M$ -106 | -32% | |||
| Net fixed assets | M$ 163 | 49% | Permanent capital | M$ 261 | 79% |
|
Stocks
|
M$ 50 | 15% |
Payables
|
M$ 29 | 9% |
|
Receivables
|
M$ 84 | 26% |
Other liabilities
|
M$ 40 | 12% |
|
Cash
|
M$ 30 | 9% | |||
|
Other assets
|
M$ 2 | 1% | |||
| Current assets | M$ 166 | 51% | Short term debts | M$ 69 | 21% |
| total assets | M$ 330 | 100% | total liabilities | M$ 330 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 161 days)
|
M$ 50 | 32% |
|
Receivables
(payment terms : 164 - 197 days)
|
M$ 84 | 55% |
|
Other assets
|
M$ 2 | 1% |
|
Payables
(payment terms : 76 - 92 days)
|
M$ -29 | -19% |
|
Other liabilities
|
M$ -40 | -26% |
| Net working capital (A) | M$ 68 | 44% |
|
Permanent capital
|
M$ 261 | 169% |
|
Net fixed assets
|
M$ -163 | -106% |
| Working capital (B) | M$ 97 | 63% |
| Cash (B - A) | M$ 30 | 19% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 155
Assets
M$ 330
47%
Profit rate
Operating income
M$ 7
Turnover
M$ 155
4.7%
Return on investment
Operating income
M$ 7
Assets
M$ 330
2.2%