23 - Other non-metallic mineral products manufacture
Description
Division 23 juxtaposes different filières each relating to the same material of mineral origin. Firstly, the glass industry in all its forms (flat glass, hollow glass, fibres, technical articles, etc.). Then that of ceramic products, tiles and terracotta materials. Then come the filières of cement and plaster, from the raw material to the elaborated products. Finally, stone and other mineral products.
Similar activities
10 - Food industries 11 - Beverage manufacturing 12 - Tobacco products manufacture 13 - Textile manufacturing 14 - Clothing industry 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 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
8,490
companies
1.8%
108,027
employees
1.3%
~ 13
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
 Out of taxes turnover
|
M$ 3.7 | 100% | +1.6% |
 Purchases & stocks variance
|
M$ -1.3 | -37% | -1.3 points |
| Gross margin | M$ 2.3 | 63% | +1.3 points |
 Operating expenses & revenues
|
M$ -1.2 | -32% | +0.2 points |
 Taxes and subsidies
|
M$ 0.1 | 2% | -0.1 points |
| Value added at factor costs | M$ 1.0 | 28% | +0.8 points |
|
Wages costs
(1 employee = K$ 62)
|
M$ -0.8 | -22% | +0.5 points |
| Gross operating surplus | M$ 0.2 | 7% | +0.4 points |
 Depreciation and provisions
|
M$ -0.1 | -4% | +0.1 points |
| Operating income | M$ 0.1 | 3% | +0.3 points |
 Financial incomes and costs
|
M$ -0.1 | -1% | -0.2 points |
| Earnings before taxes | M$ 0.2 | 5% | +0.1 points |
 Exceptional incomes and costs
|
M$ 0.0 | -1% | +4.2 points |
|
Income tax
|
M$ 0.0 | -1% | +0.3 points |
| Net income | M$ 0.1 | 3% | -4.3 points |
| Self-financing capacity | M$ 0.4 | 10% | +3.2 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
 Gross intangible assets
|
M$ 0.5 | 6% |
 Equity
|
M$ 3.9 | 41% |
| Of which goodwill | M$ 0.4 | 4% | Of which share capital | M$ 2.5 | 26% |
|
Gross tangible assets
|
M$ 3.3 | 35% |
 Bank loans
|
M$ 4.0 | 42% |
| Of which lands | M$ 0.2 | 2% | |||
|
Gross financial capital assets
|
M$ 6.4 | 68% | |||
|
Depreciations
|
M$ -3.4 | -35% | |||
| Net fixed assets | M$ 6.9 | 73% | Permanent capital | M$ 7.9 | 83% |
 Stocks
|
M$ 0.5 | 6% |
Payables
|
M$ 0.6 | 6% |
|
Receivables
|
M$ 1.7 | 18% |
 Other liabilities
|
M$ 1.1 | 11% |
 Cash
|
M$ 0.3 | 4% | |||
|
Other assets
|
M$ 0.0 | 0% | |||
| Current assets | M$ 2.6 | 27% | Short term debts | M$ 1.6 | 17% |
| total assets | M$ 9.5 | 100% | total liabilities | M$ 9.5 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 76 days)
|
M$ 0.5 | 15% |
|
Receivables
(payment terms : 140 - 168 days)
|
M$ 1.7 | 47% |
|
Other assets
|
M$ 0.0 | 0% |
|
Payables
(payment terms : 65 - 78 days)
|
M$ -0.6 | -15% |
|
Other liabilities
|
M$ -1.1 | -30% |
| Net working capital (A) | M$ 0.6 | 17% |
|
Permanent capital
|
M$ 7.9 | 215% |
|
Net fixed assets
|
M$ -6.9 | -189% |
| Working capital (B) | M$ 1.0 | 26% |
| Cash (B - A) | M$ 0.3 | 9% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 3.7
Assets
M$ 9.5
38%
Profit rate
Operating income
M$ 0.1
Turnover
M$ 3.7
3.2%
Return on investment
Operating income
M$ 0.1
Assets
M$ 9.5
1.2%
1 - General information
7,713
companies
2.4%
5,695
employees
-0.2%
~ 1
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
K$ 160 | 100% | -1.2% |
|
Purchases & stocks variance
|
K$ -64 | -40% | -1.3 points |
| Gross margin | K$ 96 | 60% | +1.3 points |
|
Operating expenses & revenues
|
K$ -46 | -29% | -2.5 points |
|
Taxes and subsidies
|
K$ 2 | 1% | -0.1 points |
| Value added at factor costs | K$ 48 | 30% | +3.7 points |
|
Wages costs
(1 employee = K$ 54)
|
K$ -40 | -25% | +0.5 points |
| Gross operating surplus | K$ 9 | 6% | +3.2 points |
|
Depreciation and provisions
|
K$ -14 | -9% | +3.5 points |
| Operating income | K$ -5 | -3% | -0.3 points |
|
Financial incomes and costs
|
K$ 0 | 0% | +0.3 points |
| Earnings before taxes | K$ -6 | -3% | -0.1 points |
|
Exceptional incomes and costs
|
K$ 1 | 0% | +0.1 points |
|
Income tax
|
K$ -1 | -1% | -0.1 points |
| Net income | K$ -6 | -4% | -0.1 points |
| Self-financing capacity | K$ 9 | 5% | +3.4 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
K$ 10 | 6% |
Equity
|
K$ 60 | 38% |
| Of which goodwill | K$ 6 | 4% | Of which share capital | K$ 37 | 23% |
|
Gross tangible assets
|
K$ 126 | 80% |
Bank loans
|
K$ 39 | 24% |
| Of which lands | K$ 3 | 2% | |||
|
Gross financial capital assets
|
K$ 24 | 15% | |||
|
Depreciations
|
K$ -87 | -55% | |||
| Net fixed assets | K$ 73 | 46% | Permanent capital | K$ 99 | 62% |
|
Stocks
|
K$ 19 | 12% |
Payables
|
K$ 25 | 16% |
|
Receivables
|
K$ 48 | 30% |
Other liabilities
|
K$ 34 | 21% |
|
Cash
|
K$ 34 | 22% | |||
|
Other assets
|
K$ -16 | -10% | |||
| Current assets | K$ 85 | 54% | Short term debts | K$ 59 | 38% |
| total assets | K$ 158 | 100% | total liabilities | K$ 158 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 63 days)
|
K$ 19 | 12% |
|
Receivables
(payment terms : 89 - 107 days)
|
K$ 48 | 30% |
|
Other assets
|
K$ -16 | -10% |
|
Payables
(payment terms : 68 - 82 days)
|
K$ -25 | -16% |
|
Other liabilities
|
K$ -34 | -21% |
| Net working capital (A) | K$ -8 | -5% |
|
Permanent capital
|
K$ 99 | 62% |
|
Net fixed assets
|
K$ -73 | -46% |
| Working capital (B) | K$ 26 | 16% |
| Cash (B - A) | K$ 34 | 21% |
5 - Profitability analysis
Asset turnover ratio
Turnover
K$ 160
Assets
K$ 158
101%
Profit rate
Operating income
K$ -5
Turnover
K$ 160
-3.4%
Return on investment
Operating income
K$ -5
Assets
K$ 158
-3.4%
1 - General information
698
companies
-3.5%
24,872
employees
2.6%
~ 36
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 8.3 | 100% | +2.4% |
|
Purchases & stocks variance
|
M$ -3.3 | -40% | -2.1 points |
| Gross margin | M$ 5.0 | 60% | +2.1 points |
|
Operating expenses & revenues
|
M$ -2.4 | -28% | +1.8 points |
|
Taxes and subsidies
|
M$ 0.1 | 2% | -0.1 points |
| Value added at factor costs | M$ 2.4 | 29% | +0.3 points |
|
Wages costs
(1 employee = K$ 51)
|
M$ -1.8 | -22% | +0.2 points |
| Gross operating surplus | M$ 0.6 | 7% | +0.2 points |
|
Depreciation and provisions
|
M$ -0.2 | -2% | -0.1 points |
| Operating income | M$ 0.4 | 5% | +0.2 points |
|
Financial incomes and costs
|
M$ 0.0 | 0% | 0.0 points |
| Earnings before taxes | M$ 0.4 | 4% | +0.2 points |
|
Exceptional incomes and costs
|
M$ 0.1 | 1% | -0.2 points |
|
Income tax
|
M$ -0.1 | -1% | +0.0 points |
| Net income | M$ 0.3 | 4% | +0.4 points |
| Self-financing capacity | M$ 0.5 | 6% | +0.3 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 0.4 | 5% |
Equity
|
M$ 4.1 | 48% |
| Of which goodwill | M$ 0.2 | 2% | Of which share capital | M$ 1.5 | 17% |
|
Gross tangible assets
|
M$ 5.5 | 65% |
Bank loans
|
M$ 2.0 | 23% |
| Of which lands | M$ 0.3 | 4% | |||
|
Gross financial capital assets
|
M$ 1.6 | 19% | |||
|
Depreciations
|
M$ -4.3 | -51% | |||
| Net fixed assets | M$ 3.2 | 38% | Permanent capital | M$ 6.0 | 71% |
|
Stocks
|
M$ 1.2 | 14% |
Payables
|
M$ 1.2 | 15% |
|
Receivables
|
M$ 2.7 | 32% |
Other liabilities
|
M$ 1.2 | 14% |
|
Cash
|
M$ 1.4 | 16% | |||
|
Other assets
|
M$ 0.0 | 0% | |||
| Current assets | M$ 5.3 | 62% | Short term debts | M$ 2.4 | 29% |
| total assets | M$ 8.5 | 100% | total liabilities | M$ 8.5 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 72 days)
|
M$ 1.2 | 14% |
|
Receivables
(payment terms : 98 - 118 days)
|
M$ 2.7 | 33% |
|
Other assets
|
M$ 0.0 | 0% |
|
Payables
(payment terms : 65 - 78 days)
|
M$ -1.2 | -15% |
|
Other liabilities
|
M$ -1.2 | -14% |
| Net working capital (A) | M$ 1.4 | 17% |
|
Permanent capital
|
M$ 6.0 | 73% |
|
Net fixed assets
|
M$ -3.2 | -39% |
| Working capital (B) | M$ 2.8 | 34% |
| Cash (B - A) | M$ 1.4 | 17% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 8.3
Assets
M$ 8.5
97%
Profit rate
Operating income
M$ 0.4
Turnover
M$ 8.3
4.6%
Return on investment
Operating income
M$ 0.4
Assets
M$ 8.5
4.5%
1 - General information
79
companies
-8.1%
77,461
employees
1.0%
~ 981
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 304 | 100% | +1.6% |
|
Purchases & stocks variance
|
M$ -109 | -36% | -1.1 points |
| Gross margin | M$ 195 | 64% | +1.1 points |
|
Operating expenses & revenues
|
M$ -102 | -34% | -0.1 points |
|
Taxes and subsidies
|
M$ 7 | 2% | -0.1 points |
| Value added at factor costs | M$ 86 | 28% | +0.8 points |
|
Wages costs
(1 employee = K$ 66)
|
M$ -65 | -21% | +0.5 points |
| Gross operating surplus | M$ 20 | 7% | +0.3 points |
|
Depreciation and provisions
|
M$ -11 | -4% | -0.1 points |
| Operating income | M$ 10 | 3% | +0.4 points |
|
Financial incomes and costs
|
M$ -6 | -2% | -0.2 points |
| Earnings before taxes | M$ 16 | 5% | +0.1 points |
|
Exceptional incomes and costs
|
M$ -4 | -1% | +5.4 points |
|
Income tax
|
M$ -2 | -1% | +0.4 points |
| Net income | M$ 9 | 3% | -5.7 points |
| Self-financing capacity | M$ 34 | 11% | +3.9 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 52 | 6% |
Equity
|
M$ 375 | 40% |
| Of which goodwill | M$ 36 | 4% | Of which share capital | M$ 248 | 27% |
|
Gross tangible assets
|
M$ 294 | 32% |
Bank loans
|
M$ 406 | 44% |
| Of which lands | M$ 15 | 2% | |||
|
Gross financial capital assets
|
M$ 674 | 72% | |||
|
Depreciations
|
M$ -314 | -34% | |||
| Net fixed assets | M$ 706 | 76% | Permanent capital | M$ 781 | 84% |
|
Stocks
|
M$ 47 | 5% |
Payables
|
M$ 46 | 5% |
|
Receivables
|
M$ 155 | 17% |
Other liabilities
|
M$ 103 | 11% |
|
Cash
|
M$ 21 | 2% | |||
|
Other assets
|
M$ 2 | 0% | |||
| Current assets | M$ 224 | 24% | Short term debts | M$ 149 | 16% |
| total assets | M$ 931 | 100% | total liabilities | M$ 931 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 78 days)
|
M$ 47 | 15% |
|
Receivables
(payment terms : 153 - 183 days)
|
M$ 155 | 51% |
|
Other assets
|
M$ 2 | 1% |
|
Payables
(payment terms : 65 - 77 days)
|
M$ -46 | -15% |
|
Other liabilities
|
M$ -103 | -34% |
| Net working capital (A) | M$ 54 | 18% |
|
Permanent capital
|
M$ 781 | 257% |
|
Net fixed assets
|
M$ -706 | -232% |
| Working capital (B) | M$ 75 | 25% |
| Cash (B - A) | M$ 21 | 7% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 304
Assets
M$ 931
33%
Profit rate
Operating income
M$ 10
Turnover
M$ 304
3.2%
Return on investment
Operating income
M$ 10
Assets
M$ 931
1.0%