28 - Machinery and equipment n.e.c. manufacture

Statistics Section C Division 28

Description

This division covers the manufacture of machinery and equipment which performs, on its own, a mechanical or thermal action on materials or which performs operations on materials (for example, handling, spraying, weighing or packaging), including their mechanical components for the production and transmission of energy and specially manufactured spare parts. Machinery and equipment also includes fixed, mobile or portable equipment, whether used in industry, agriculture or construction or intended for military or private use. The manufacture of specific equipment for the transport of goods or passengers within demarcated installations also belongs to 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 25 - Metal products manufacture, excluding machinery and equipment 26 - Computer, electronic and optical products manufacture 27 - Electrical equipment manufacture 29 - Car industry 30 - Other transport equipment manufacture 31 - Furniture manufacture 32 - Other manufacturing industries 33 - Machinery and equipment repair and installation

1 - General information

4,330 companies -2.6%

194,187 employees 3.4%

~ 45 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 14.1	100%	+4.6%
Purchases & stocks variance	M$ -6.4	-45%	-0.1 points
Gross margin	M$ 7.7	55%	+0.1 points
Operating expenses & revenues	M$ -3.9	-28%	+1.5 points
Taxes and subsidies	M$ 0.2	1%	0.0 points
Value added at factor costs	M$ 3.7	27%	-0.2 points
Wages costs (1 employee = K$ 69)	M$ -3.1	-22%	+0.7 points
Gross operating surplus	M$ 0.6	5%	-0.9 points
Depreciation and provisions	M$ -0.1	-1%	-0.3 points
Operating income	M$ 0.5	4%	-0.6 points
Financial incomes and costs	M$ -1.2	-9%	+4.4 points
Earnings before taxes	M$ 1.7	12%	+3.7 points
Exceptional incomes and costs	M$ -0.1	-1%	-0.9 points
Income tax	M$ -0.1	-1%	+0.1 points
Net income	M$ 1.5	10%	+4.6 points
Self-financing capacity	M$ 1.5	11%	+5.8 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 1.3	4%	Equity	M$ 18.9	53%
Of which goodwill	M$ 0.6	2%	Of which share capital	M$ 11.4	32%
Gross tangible assets	M$ 4.9	14%	Bank loans	M$ 5.0	14%
Of which lands	M$ 0.1	0%
Gross financial capital assets	M$ 18.3	52%
Depreciations	M$ -6.1	-17%
Net fixed assets	M$ 18.4	52%	Permanent capital	M$ 23.9	67%
Stocks	M$ 2.5	7%	Payables	M$ 2.3	6%
Receivables	M$ 12.7	36%	Other liabilities	M$ 9.3	26%
Cash	M$ 1.8	5%
Other assets	M$ 0.0	0%
Current assets	M$ 17.0	48%	Short term debts	M$ 11.5	33%
total assets	M$ 35.5	100%	total liabilities	M$ 35.5	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 87 days)	M$ 2.5	18%
Receivables (payment terms : 271 - 325 days)	M$ 12.7	90%
Other assets	M$ 0.0	0%
Payables (payment terms : 66 - 79 days)	M$ -2.3	-16%
Other liabilities	M$ -9.3	-66%
Net working capital (A)	M$ 3.7	26%
Permanent capital	M$ 23.9	170%
Net fixed assets	M$ -18.4	-131%
Working capital (B)	M$ 5.5	39%
Cash (B - A)	M$ 1.8	13%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 14.1

Assets M$ 35.5

40%

Profit rate

Operating income M$ 0.5

Turnover M$ 14.1

3.6%

Return on investment

Operating income M$ 0.5

Assets M$ 35.5

1.4%

1 - General information

2,826 companies -3.9%

5,532 employees -6.5%

~ 2 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 449	100%	-2.3%
Purchases & stocks variance	K$ -174	-39%	+0.1 points
Gross margin	K$ 276	61%	-0.1 points
Operating expenses & revenues	K$ -117	-26%	-0.2 points
Taxes and subsidies	K$ 4	1%	-0.1 points
Value added at factor costs	K$ 154	34%	+0.1 points
Wages costs (1 employee = K$ 66)	K$ -130	-29%	0.0 points
Gross operating surplus	K$ 25	5%	+0.1 points
Depreciation and provisions	K$ -12	-3%	+0.2 points
Operating income	K$ 13	3%	-0.1 points
Financial incomes and costs	K$ 7	2%	-2.1 points
Earnings before taxes	K$ 6	1%	-2.2 points
Exceptional incomes and costs	K$ 7	2%	-1.7 points
Income tax	K$ -3	-1%	-0.1 points
Net income	K$ 10	2%	-0.4 points
Self-financing capacity	K$ 21	5%	0.0 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 40	9%	Equity	K$ 193	44%
Of which goodwill	K$ 12	3%	Of which share capital	K$ 85	19%
Gross tangible assets	K$ 121	27%	Bank loans	K$ 94	21%
Of which lands	K$ 2	0%
Gross financial capital assets	K$ 51	12%
Depreciations	K$ -111	-25%
Net fixed assets	K$ 101	23%	Permanent capital	K$ 287	65%
Stocks	K$ 76	17%	Payables	K$ 70	16%
Receivables	K$ 152	34%	Other liabilities	K$ 84	19%
Cash	K$ 126	28%
Other assets	K$ -13	-3%
Current assets	K$ 340	77%	Short term debts	K$ 154	35%
total assets	K$ 442	100%	total liabilities	K$ 442	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 91 days)	K$ 76	17%
Receivables (payment terms : 101 - 122 days)	K$ 152	34%
Other assets	K$ -13	-3%
Payables (payment terms : 70 - 84 days)	K$ -70	-16%
Other liabilities	K$ -84	-19%
Net working capital (A)	K$ 60	13%
Permanent capital	K$ 287	64%
Net fixed assets	K$ -101	-23%
Working capital (B)	K$ 186	41%
Cash (B - A)	K$ 126	28%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 449

Assets K$ 442

102%

Profit rate

Operating income K$ 13

Turnover K$ 449

2.9%

Return on investment

Operating income K$ 13

Assets K$ 442

2.9%

1 - General information

1,359 companies 0.4%

55,314 employees 0.9%

~ 41 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 9.1	100%	+3.8%
Purchases & stocks variance	M$ -3.8	-41%	-0.6 points
Gross margin	M$ 5.4	59%	+0.6 points
Operating expenses & revenues	M$ -2.2	-24%	+0.2 points
Taxes and subsidies	M$ 0.1	1%	-0.1 points
Value added at factor costs	M$ 3.0	33%	+0.2 points
Wages costs (1 employee = K$ 60)	M$ -2.4	-27%	+0.2 points
Gross operating surplus	M$ 0.6	6%	0.0 points
Depreciation and provisions	M$ -0.2	-2%	+0.2 points
Operating income	M$ 0.4	4%	-0.2 points
Financial incomes and costs	M$ 0.0	0%	-0.3 points
Earnings before taxes	M$ 0.4	4%	-0.5 points
Exceptional incomes and costs	M$ 0.0	0%	+0.1 points
Income tax	M$ -0.1	-1%	0.0 points
Net income	M$ 0.2	3%	-0.6 points
Self-financing capacity	M$ 0.4	4%	-0.6 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 0.7	7%	Equity	M$ 5.0	48%
Of which goodwill	M$ 0.2	2%	Of which share capital	M$ 2.1	20%
Gross tangible assets	M$ 2.9	28%	Bank loans	M$ 2.1	20%
Of which lands	M$ 0.1	1%
Gross financial capital assets	M$ 2.6	25%
Depreciations	M$ -2.9	-28%
Net fixed assets	M$ 3.2	31%	Permanent capital	M$ 7.1	68%
Stocks	M$ 1.9	19%	Payables	M$ 1.4	13%
Receivables	M$ 3.4	33%	Other liabilities	M$ 1.9	19%
Cash	M$ 1.8	17%
Other assets	M$ 0.0	0%
Current assets	M$ 7.2	69%	Short term debts	M$ 3.3	32%
total assets	M$ 10.4	100%	total liabilities	M$ 10.4	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 113 days)	M$ 1.9	21%
Receivables (payment terms : 111 - 133 days)	M$ 3.4	37%
Other assets	M$ 0.0	1%
Payables (payment terms : 68 - 81 days)	M$ -1.4	-15%
Other liabilities	M$ -1.9	-21%
Net working capital (A)	M$ 2.0	22%
Permanent capital	M$ 7.1	77%
Net fixed assets	M$ -3.2	-35%
Working capital (B)	M$ 3.8	42%
Cash (B - A)	M$ 1.8	20%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 9.1

Assets M$ 10.4

88%

Profit rate

Operating income M$ 0.4

Turnover M$ 9.1

4.4%

Return on investment

Operating income M$ 0.4

Assets M$ 10.4

3.8%

1 - General information

145 companies -5.2%

133,341 employees 4.9%

~ 920 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 325	100%	+5.0%
Purchases & stocks variance	M$ -151	-46%	0.0 points
Gross margin	M$ 174	54%	+0.0 points
Operating expenses & revenues	M$ -94	-29%	+1.9 points
Taxes and subsidies	M$ 5	1%	+0.0 points
Value added at factor costs	M$ 80	25%	-0.3 points
Wages costs (1 employee = K$ 73)	M$ -67	-21%	+0.9 points
Gross operating surplus	M$ 13	4%	-1.2 points
Depreciation and provisions	M$ -2	-1%	-0.4 points
Operating income	M$ 11	3%	-0.8 points
Financial incomes and costs	M$ -37	-11%	+5.7 points
Earnings before taxes	M$ 48	15%	+5.0 points
Exceptional incomes and costs	M$ -3	-1%	-1.2 points
Income tax	M$ -3	-1%	+0.2 points
Net income	M$ 41	13%	+6.0 points
Self-financing capacity	M$ 42	13%	+7.6 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 31	3%	Equity	M$ 513	54%
Of which goodwill	M$ 15	2%	Of which share capital	M$ 319	33%
Gross tangible assets	M$ 116	12%	Bank loans	M$ 129	14%
Of which lands	M$ 3	0%
Gross financial capital assets	M$ 521	55%
Depreciations	M$ -151	-16%
Net fixed assets	M$ 518	54%	Permanent capital	M$ 642	67%
Stocks	M$ 55	6%	Payables	M$ 53	6%
Receivables	M$ 345	36%	Other liabilities	M$ 257	27%
Cash	M$ 35	4%
Other assets	M$ 1	0%
Current assets	M$ 435	46%	Short term debts	M$ 310	33%
total assets	M$ 953	100%	total liabilities	M$ 953	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 80 days)	M$ 55	17%
Receivables (payment terms : 318 - 381 days)	M$ 345	106%
Other assets	M$ 1	0%
Payables (payment terms : 65 - 78 days)	M$ -53	-16%
Other liabilities	M$ -257	-79%
Net working capital (A)	M$ 90	28%
Permanent capital	M$ 642	197%
Net fixed assets	M$ -518	-159%
Working capital (B)	M$ 125	38%
Cash (B - A)	M$ 35	11%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 325

Assets M$ 953

34%

Profit rate

Operating income M$ 11

Turnover M$ 325

3.4%

Return on investment

Operating income M$ 11

Assets M$ 953

1.2%

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