
25 - Metal products manufacture, excluding machinery and equipment
Description
Division 25 is organised around two sets of activities :
- own-account production of metal articles (of steel, cast iron, aluminium, etc.) performing a specific function (elements for construction, tanks, boilers, radiators and boilers, tools, hardware, utensils, etc.)
- industrial services concerning subcontracted operations : stamping, stamping, sintering, metal coating, Turning, general mechanical, etc.
The manufacture of weapons and ammunition (with the exception of self-propelled equipment) is classified in this division.
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 23 - Other non-metallic mineral products manufacture 24 - Metallurgy 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




~ 15
employees
per company
per company
2 - Income statement
Average | % | Trend | |
---|---|---|---|
![]() |
M$ 3.3 | 100% | +0.4% |
![]() |
M$ -1.2 | -38% | +1.0 points |
Gross margin | M$ 2.0 | 62% | -1.0 points |
![]() |
M$ -0.9 | -28% | -0.4 points |
![]() |
M$ 0.1 | 2% | 0.0 points |
Value added at factor costs | M$ 1.1 | 32% | -0.6 points |
![]() |
M$ -0.8 | -26% | -0.3 points |
Gross operating surplus | M$ 0.2 | 7% | -0.2 points |
![]() |
M$ -0.1 | -2% | +0.1 points |
Operating income | M$ 0.1 | 4% | -0.3 points |
![]() |
M$ 0.0 | 0% | -0.4 points |
Earnings before taxes | M$ 0.1 | 4% | -0.7 points |
![]() |
M$ 0.0 | 0% | +0.4 points |
![]() |
M$ 0.0 | -1% | -0.1 points |
Net income | M$ 0.1 | 3% | -1.0 points |
Self-financing capacity | M$ 0.2 | 7% | +1.5 points |
3 - Balance sheet
Assets | Average | % | Liabilities | Average | % |
---|---|---|---|---|---|
![]() |
M$ 0.3 | 5% |
![]() |
M$ 2.3 | 45% |
Of which goodwill | M$ 0.1 | 3% | Of which share capital | M$ 1.0 | 19% |
![]() |
M$ 1.6 | 33% |
![]() |
M$ 1.4 | 27% |
Of which lands | M$ 0.0 | 1% | |||
![]() |
M$ 2.3 | 46% | |||
![]() |
M$ -1.6 | -32% | |||
Net fixed assets | M$ 2.6 | 52% | Permanent capital | M$ 3.6 | 72% |
![]() |
M$ 0.6 | 12% |
![]() |
M$ 0.5 | 9% |
![]() |
M$ 1.3 | 27% |
![]() |
M$ 0.9 | 19% |
![]() |
M$ 0.5 | 9% | |||
![]() |
M$ 0.0 | 0% | |||
Current assets | M$ 2.4 | 48% | Short term debts | M$ 1.4 | 28% |
total assets | M$ 5.1 | 100% | total liabilities | M$ 5.1 | 100% |
4 - Cash
Average | % Turnover | |
---|---|---|
![]() |
M$ 0.6 | 19% |
![]() |
M$ 1.3 | 41% |
![]() |
M$ 0.0 | 1% |
![]() |
M$ -0.5 | -15% |
![]() |
M$ -0.9 | -29% |
Net working capital (A) | M$ 0.6 | 17% |
![]() |
M$ 3.6 | 111% |
![]() |
M$ -2.6 | -80% |
Working capital (B) | M$ 1.0 | 32% |
Cash (B - A) | M$ 0.5 | 14% |
5 - Profitability analysis
Asset turnover ratio

Turnover
M$ 3.3

Assets
M$ 5.1
65%
Profit rate

Operating income
M$ 0.1

Turnover
M$ 3.3
4.2%
Return on investment

Operating income
M$ 0.1

Assets
M$ 5.1
2.7%
1 - General information




~ 2
employees
per company
per company
2 - Income statement
Average | % | Trend | |
---|---|---|---|
![]() |
K$ 361 | 100% | -0.4% |
![]() |
K$ -95 | -26% | +1.1 points |
Gross margin | K$ 266 | 74% | -1.1 points |
![]() |
K$ -108 | -30% | -0.4 points |
![]() |
K$ 4 | 1% | +0.0 points |
Value added at factor costs | K$ 154 | 43% | -0.6 points |
![]() |
K$ -126 | -35% | -1.0 points |
Gross operating surplus | K$ 28 | 8% | +0.4 points |
![]() |
K$ -9 | -2% | 0.0 points |
Operating income | K$ 19 | 5% | +0.4 points |
![]() |
K$ 2 | 1% | -0.5 points |
Earnings before taxes | K$ 17 | 5% | -0.1 points |
![]() |
K$ 2 | 1% | -0.1 points |
![]() |
K$ -4 | -1% | 0.0 points |
Net income | K$ 16 | 4% | +0.0 points |
Self-financing capacity | K$ 25 | 7% | +0.5 points |
3 - Balance sheet
Assets | Average | % | Liabilities | Average | % |
---|---|---|---|---|---|
![]() |
K$ 17 | 6% |
![]() |
K$ 149 | 48% |
Of which goodwill | K$ 11 | 4% | Of which share capital | K$ 43 | 14% |
![]() |
K$ 166 | 53% |
![]() |
K$ 59 | 19% |
Of which lands | K$ 1 | 0% | |||
![]() |
K$ 39 | 12% | |||
![]() |
K$ -132 | -42% | |||
Net fixed assets | K$ 90 | 29% | Permanent capital | K$ 207 | 66% |
![]() |
K$ 32 | 10% |
![]() |
K$ 43 | 14% |
![]() |
K$ 109 | 35% |
![]() |
K$ 62 | 20% |
![]() |
K$ 87 | 28% | |||
![]() |
K$ -6 | -2% | |||
Current assets | K$ 222 | 71% | Short term debts | K$ 105 | 34% |
total assets | K$ 312 | 100% | total liabilities | K$ 312 | 100% |
4 - Cash
Average | % Turnover | |
---|---|---|
![]() |
K$ 32 | 9% |
![]() |
K$ 109 | 30% |
![]() |
K$ -6 | -2% |
![]() |
K$ -43 | -12% |
![]() |
K$ -62 | -17% |
Net working capital (A) | K$ 30 | 8% |
![]() |
K$ 207 | 57% |
![]() |
K$ -90 | -25% |
Working capital (B) | K$ 117 | 32% |
Cash (B - A) | K$ 87 | 24% |
5 - Profitability analysis
Asset turnover ratio

Turnover
K$ 361

Assets
K$ 312
116%
Profit rate

Operating income
K$ 19

Turnover
K$ 361
5.3%
Return on investment

Operating income
K$ 19

Assets
K$ 312
6.1%
1 - General information




~ 31
employees
per company
per company
2 - Income statement
Average | % | Trend | |
---|---|---|---|
![]() |
M$ 5.7 | 100% | -1.2% |
![]() |
M$ -1.9 | -33% | +0.6 points |
Gross margin | M$ 3.8 | 67% | -0.6 points |
![]() |
M$ -1.7 | -29% | +0.0 points |
![]() |
M$ 0.1 | 2% | 0.0 points |
Value added at factor costs | M$ 2.1 | 36% | -0.6 points |
![]() |
M$ -1.7 | -30% | -0.5 points |
Gross operating surplus | M$ 0.4 | 6% | 0.0 points |
![]() |
M$ -0.1 | -2% | +0.3 points |
Operating income | M$ 0.2 | 4% | -0.3 points |
![]() |
M$ 0.0 | 0% | -0.4 points |
Earnings before taxes | M$ 0.2 | 4% | -0.7 points |
![]() |
M$ 0.1 | 1% | -0.6 points |
![]() |
M$ -0.1 | -1% | -0.1 points |
Net income | M$ 0.2 | 4% | 0.0 points |
Self-financing capacity | M$ 0.3 | 6% | +0.4 points |
3 - Balance sheet
Assets | Average | % | Liabilities | Average | % |
---|---|---|---|---|---|
![]() |
M$ 0.3 | 4% |
![]() |
M$ 3.4 | 52% |
Of which goodwill | M$ 0.1 | 2% | Of which share capital | M$ 1.1 | 16% |
![]() |
M$ 2.8 | 43% |
![]() |
M$ 1.5 | 22% |
Of which lands | M$ 0.1 | 1% | |||
![]() |
M$ 2.1 | 32% | |||
![]() |
M$ -2.4 | -37% | |||
Net fixed assets | M$ 2.8 | 42% | Permanent capital | M$ 4.9 | 74% |
![]() |
M$ 0.9 | 14% |
![]() |
M$ 0.8 | 12% |
![]() |
M$ 1.9 | 29% |
![]() |
M$ 0.9 | 14% |
![]() |
M$ 1.0 | 15% | |||
![]() |
M$ 0.0 | 0% | |||
Current assets | M$ 3.8 | 58% | Short term debts | M$ 1.7 | 26% |
total assets | M$ 6.6 | 100% | total liabilities | M$ 6.6 | 100% |
4 - Cash
Average | % Turnover | |
---|---|---|
![]() |
M$ 0.9 | 16% |
![]() |
M$ 1.9 | 33% |
![]() |
M$ 0.0 | 0% |
![]() |
M$ -0.8 | -13% |
![]() |
M$ -0.9 | -16% |
Net working capital (A) | M$ 1.1 | 19% |
![]() |
M$ 4.9 | 85% |
![]() |
M$ -2.8 | -48% |
Working capital (B) | M$ 2.1 | 37% |
Cash (B - A) | M$ 1.0 | 17% |
5 - Profitability analysis
Asset turnover ratio

Turnover
M$ 5.7

Assets
M$ 6.6
87%
Profit rate

Operating income
M$ 0.2

Turnover
M$ 5.7
4.0%
Return on investment

Operating income
M$ 0.2

Assets
M$ 6.6
3.5%
1 - General information




~ 615
employees
per company
per company
2 - Income statement
Average | % | Trend | |
---|---|---|---|
![]() |
M$ 181 | 100% | +1.9% |
![]() |
M$ -81 | -45% | +1.2 points |
Gross margin | M$ 101 | 55% | -1.2 points |
![]() |
M$ -47 | -26% | -0.8 points |
![]() |
M$ 3 | 2% | -0.1 points |
Value added at factor costs | M$ 50 | 28% | -0.4 points |
![]() |
M$ -38 | -21% | +0.1 points |
Gross operating surplus | M$ 12 | 6% | -0.5 points |
![]() |
M$ -4 | -2% | 0.0 points |
Operating income | M$ 7 | 4% | -0.5 points |
![]() |
M$ 0 | 0% | -0.3 points |
Earnings before taxes | M$ 7 | 4% | -0.8 points |
![]() |
M$ -3 | -1% | +1.3 points |
![]() |
M$ -2 | -1% | -0.1 points |
Net income | M$ 3 | 2% | -2.0 points |
Self-financing capacity | M$ 15 | 8% | +2.6 points |
3 - Balance sheet
Assets | Average | % | Liabilities | Average | % |
---|---|---|---|---|---|
![]() |
M$ 19 | 5% |
![]() |
M$ 152 | 42% |
Of which goodwill | M$ 11 | 3% | Of which share capital | M$ 76 | 21% |
![]() |
M$ 95 | 26% |
![]() |
M$ 107 | 30% |
Of which lands | M$ 2 | 1% | |||
![]() |
M$ 199 | 55% | |||
![]() |
M$ -103 | -28% | |||
Net fixed assets | M$ 210 | 58% | Permanent capital | M$ 259 | 71% |
![]() |
M$ 41 | 11% |
![]() |
M$ 29 | 8% |
![]() |
M$ 91 | 25% |
![]() |
M$ 75 | 21% |
![]() |
M$ 19 | 5% | |||
![]() |
M$ 2 | 1% | |||
Current assets | M$ 153 | 42% | Short term debts | M$ 104 | 29% |
total assets | M$ 363 | 100% | total liabilities | M$ 363 | 100% |
4 - Cash
Average | % Turnover | |
---|---|---|
![]() |
M$ 41 | 23% |
![]() |
M$ 91 | 50% |
![]() |
M$ 2 | 1% |
![]() |
M$ -29 | -16% |
![]() |
M$ -75 | -41% |
Net working capital (A) | M$ 30 | 17% |
![]() |
M$ 259 | 143% |
![]() |
M$ -210 | -116% |
Working capital (B) | M$ 49 | 27% |
Cash (B - A) | M$ 19 | 10% |
5 - Profitability analysis
Asset turnover ratio

Turnover
M$ 181

Assets
M$ 363
50%
Profit rate

Operating income
M$ 7

Turnover
M$ 181
4.1%
Return on investment

Operating income
M$ 7

Assets
M$ 363
2.1%