32 - Other manufacturing industries
Description
This division includes the manufacture of different articles not classified elsewhere in the nomenclature. In so far as it is a residual division, the production processes, the basic materials and the use of the articles produced may vary considerably and the usual criteria for grouping the classes into divisions have not been applied here.
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 28 - Machinery and equipment n.e.c. manufacture 29 - Car industry 30 - Other transport equipment manufacture 31 - Furniture manufacture 33 - Machinery and equipment repair and installation1 - General information
23,063
companies
3.6%
66,927
employees
-8.0%
~ 3
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
 Out of taxes turnover
|
K$ 752 | 100% | +1.3% |
 Purchases & stocks variance
|
K$ -289 | -38% | +0.5 points |
| Gross margin | K$ 440 | 58% | -3.5 points |
 Operating expenses & revenues
|
K$ -188 | -25% | -4.2 points |
 Taxes and subsidies
|
K$ 16 | 2% | -0.2 points |
| Value added at factor costs | K$ 276 | 37% | -1.8 points |
|
Wages costs
(1 employee = K$ 68)
|
K$ -197 | -26% | -2.3 points |
| Gross operating surplus | K$ 78 | 10% | +0.5 points |
 Depreciation and provisions
|
K$ -9 | -1% | -0.8 points |
| Operating income | K$ 70 | 9% | +1.2 points |
 Financial incomes and costs
|
K$ -11 | -1% | -3.0 points |
| Earnings before taxes | K$ 81 | 11% | -1.8 points |
 Exceptional incomes and costs
|
K$ -7 | -1% | +1.8 points |
|
Income tax
|
K$ -21 | -3% | +1.4 points |
| Net income | K$ 52 | 7% | -5.0 points |
| Self-financing capacity | K$ 81 | 11% | -4.3 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
 Gross intangible assets
|
M$ 0.0 | 1% |
 Equity
|
M$ 1.9 | 72% |
| Of which goodwill | M$ 0.0 | 2% | Of which share capital | M$ 1.5 | 54% |
|
Gross tangible assets
|
M$ 0.3 | 13% |
 Bank loans
|
M$ 0.4 | 15% |
| Of which lands | M$ 0.0 | 0% | |||
|
Gross financial capital assets
|
M$ 2.0 | 76% | |||
|
Depreciations
|
M$ -0.3 | -13% | |||
| Net fixed assets | M$ 2.1 | 77% | Permanent capital | M$ 2.3 | 87% |
 Stocks
|
M$ 0.1 | 5% |
Payables
|
M$ 0.1 | 3% |
|
Receivables
|
M$ 0.4 | 15% |
 Other liabilities
|
M$ 0.3 | 10% |
 Cash
|
M$ 0.1 | 3% | |||
|
Other assets
|
M$ 0.0 | 0% | |||
| Current assets | M$ 0.6 | 23% | Short term debts | M$ 0.4 | 13% |
| total assets | M$ 2.7 | 100% | total liabilities | M$ 2.7 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 112 days)
|
M$ 0.1 | 19% |
|
Receivables
(payment terms : 157 - 188 days)
|
M$ 0.4 | 52% |
|
Other assets
|
M$ 0.0 | 0% |
|
Payables
(payment terms : 58 - 70 days)
|
M$ -0.1 | -12% |
|
Other liabilities
|
M$ -0.3 | -35% |
| Net working capital (A) | M$ 0.2 | 24% |
|
Permanent capital
|
M$ 2.3 | 313% |
|
Net fixed assets
|
M$ -2.1 | -277% |
| Working capital (B) | M$ 0.3 | 35% |
| Cash (B - A) | M$ 0.1 | 11% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 0.8
Assets
M$ 2.7
28%
Profit rate
Operating income
M$ 0.1
Turnover
M$ 0.8
9.3%
Return on investment
Operating income
M$ 0.1
Assets
M$ 2.7
2.6%
1 - General information
22,249
companies
3.9%
11,445
employees
-11.7%
~ 1
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
K$ 99 | 100% | -2.8% |
|
Purchases & stocks variance
|
K$ -22 | -23% | +1.0 points |
| Gross margin | K$ 75 | 76% | -2.1 points |
|
Operating expenses & revenues
|
K$ -26 | -26% | -2.6 points |
|
Taxes and subsidies
|
K$ 3 | 3% | -0.4 points |
| Value added at factor costs | K$ 48 | 48% | +0.2 points |
|
Wages costs
(1 employee = K$ 65)
|
K$ -34 | -34% | -2.5 points |
| Gross operating surplus | K$ 14 | 14% | +2.7 points |
|
Depreciation and provisions
|
K$ -4 | -4% | -0.2 points |
| Operating income | K$ 11 | 11% | +2.9 points |
|
Financial incomes and costs
|
K$ 0 | 0% | +0.1 points |
| Earnings before taxes | K$ 10 | 11% | +3.0 points |
|
Exceptional incomes and costs
|
K$ 1 | 1% | +0.0 points |
|
Income tax
|
K$ -1 | -1% | +0.5 points |
| Net income | K$ 10 | 10% | +2.5 points |
| Self-financing capacity | K$ 13 | 13% | +2.1 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
K$ 12 | 11% |
Equity
|
K$ 52 | 47% |
| Of which goodwill | K$ 11 | 10% | Of which share capital | K$ 21 | 19% |
|
Gross tangible assets
|
K$ 51 | 46% |
Bank loans
|
K$ 27 | 24% |
| Of which lands | K$ 0 | 0% | |||
|
Gross financial capital assets
|
K$ 15 | 14% | |||
|
Depreciations
|
K$ -27 | -24% | |||
| Net fixed assets | K$ 52 | 47% | Permanent capital | K$ 78 | 71% |
|
Stocks
|
K$ 14 | 13% |
Payables
|
K$ 8 | 7% |
|
Receivables
|
K$ 22 | 20% |
Other liabilities
|
K$ 24 | 22% |
|
Cash
|
K$ 21 | 19% | |||
|
Other assets
|
K$ 3 | 2% | |||
| Current assets | K$ 59 | 53% | Short term debts | K$ 32 | 29% |
| total assets | K$ 111 | 100% | total liabilities | K$ 111 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 107 days)
|
K$ 14 | 14% |
|
Receivables
(payment terms : 66 - 79 days)
|
K$ 22 | 22% |
|
Other assets
|
K$ 3 | 3% |
|
Payables
(payment terms : 51 - 61 days)
|
K$ -8 | -8% |
|
Other liabilities
|
K$ -24 | -25% |
| Net working capital (A) | K$ 6 | 6% |
|
Permanent capital
|
K$ 78 | 79% |
|
Net fixed assets
|
K$ -52 | -52% |
| Working capital (B) | K$ 27 | 27% |
| Cash (B - A) | K$ 21 | 21% |
5 - Profitability analysis
Asset turnover ratio
Turnover
K$ 99
Assets
K$ 111
89%
Profit rate
Operating income
K$ 11
Turnover
K$ 99
10.8%
Return on investment
Operating income
K$ 11
Assets
K$ 111
9.6%
1 - General information
762
companies
-3.1%
22,320
employees
-15.4%
~ 29
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 5.7 | 100% | -7.6% |
|
Purchases & stocks variance
|
M$ -1.8 | -32% | +0.5 points |
| Gross margin | M$ 3.6 | 64% | -4.3 points |
|
Operating expenses & revenues
|
M$ -1.4 | -24% | -2.2 points |
|
Taxes and subsidies
|
M$ 0.1 | 2% | -0.2 points |
| Value added at factor costs | M$ 2.1 | 37% | -2.6 points |
|
Wages costs
(1 employee = K$ 57)
|
M$ -1.7 | -29% | -2.1 points |
| Gross operating surplus | M$ 0.4 | 7% | -0.5 points |
|
Depreciation and provisions
|
M$ -0.1 | -2% | +0.3 points |
| Operating income | M$ 0.3 | 6% | -0.8 points |
|
Financial incomes and costs
|
M$ 0.1 | 2% | -1.2 points |
| Earnings before taxes | M$ 0.2 | 4% | -1.9 points |
|
Exceptional incomes and costs
|
M$ 0.0 | 1% | +1.7 points |
|
Income tax
|
M$ -0.1 | -2% | +0.7 points |
| Net income | M$ 0.2 | 3% | -4.2 points |
| Self-financing capacity | M$ 0.3 | 5% | -0.8 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 0.3 | 4% |
Equity
|
M$ 3.3 | 52% |
| Of which goodwill | M$ 0.3 | 4% | Of which share capital | M$ 1.4 | 21% |
|
Gross tangible assets
|
M$ 2.0 | 31% |
Bank loans
|
M$ 1.5 | 24% |
| Of which lands | M$ 0.0 | 0% | |||
|
Gross financial capital assets
|
M$ 1.6 | 26% | |||
|
Depreciations
|
M$ -2.1 | -34% | |||
| Net fixed assets | M$ 1.7 | 27% | Permanent capital | M$ 4.8 | 76% |
|
Stocks
|
M$ 1.2 | 20% |
Payables
|
M$ 0.7 | 11% |
|
Receivables
|
M$ 2.1 | 34% |
Other liabilities
|
M$ 0.8 | 13% |
|
Cash
|
M$ 0.9 | 14% | |||
|
Other assets
|
M$ 0.4 | 6% | |||
| Current assets | M$ 4.6 | 73% | Short term debts | M$ 1.5 | 24% |
| total assets | M$ 6.3 | 100% | total liabilities | M$ 6.3 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 136 days)
|
M$ 1.2 | 22% |
|
Receivables
(payment terms : 112 - 134 days)
|
M$ 2.1 | 37% |
|
Other assets
|
M$ 0.4 | 6% |
|
Payables
(payment terms : 62 - 74 days)
|
M$ -0.7 | -12% |
|
Other liabilities
|
M$ -0.8 | -14% |
| Net working capital (A) | M$ 2.2 | 39% |
|
Permanent capital
|
M$ 4.8 | 85% |
|
Net fixed assets
|
M$ -1.7 | -30% |
| Working capital (B) | M$ 3.1 | 54% |
| Cash (B - A) | M$ 0.9 | 15% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 5.7
Assets
M$ 6.3
90%
Profit rate
Operating income
M$ 0.3
Turnover
M$ 5.7
5.6%
Return on investment
Operating income
M$ 0.3
Assets
M$ 6.3
5.1%
1 - General information
52
companies
4.0%
33,162
employees
-0.7%
~ 638
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 208 | 100% | +6.4% |
|
Purchases & stocks variance
|
M$ -92 | -44% | -0.4 points |
| Gross margin | M$ 109 | 53% | -2.7 points |
|
Operating expenses & revenues
|
M$ -52 | -25% | -5.5 points |
|
Taxes and subsidies
|
M$ 5 | 2% | -0.1 points |
| Value added at factor costs | M$ 71 | 34% | -1.7 points |
|
Wages costs
(1 employee = K$ 77)
|
M$ -49 | -24% | -2.0 points |
| Gross operating surplus | M$ 22 | 11% | +0.3 points |
|
Depreciation and provisions
|
M$ -1 | 0% | -1.3 points |
| Operating income | M$ 22 | 10% | +1.6 points |
|
Financial incomes and costs
|
M$ -6 | -3% | -4.8 points |
| Earnings before taxes | M$ 28 | 14% | -3.2 points |
|
Exceptional incomes and costs
|
M$ -4 | -2% | +2.2 points |
|
Income tax
|
M$ -7 | -3% | +1.9 points |
| Net income | M$ 17 | 8% | -7.2 points |
| Self-financing capacity | M$ 26 | 12% | -7.6 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 8 | 1% |
Equity
|
M$ 790 | 75% |
| Of which goodwill | M$ 11 | 1% | Of which share capital | M$ 621 | 59% |
|
Gross tangible assets
|
M$ 100 | 9% |
Bank loans
|
M$ 148 | 14% |
| Of which lands | M$ 2 | 0% | |||
|
Gross financial capital assets
|
M$ 878 | 83% | |||
|
Depreciations
|
M$ -109 | -10% | |||
| Net fixed assets | M$ 877 | 83% | Permanent capital | M$ 938 | 89% |
|
Stocks
|
M$ 39 | 4% |
Payables
|
M$ 26 | 2% |
|
Receivables
|
M$ 134 | 13% |
Other liabilities
|
M$ 94 | 9% |
|
Cash
|
M$ 15 | 1% | |||
|
Other assets
|
M$ -6 | -1% | |||
| Current assets | M$ 181 | 17% | Short term debts | M$ 120 | 11% |
| total assets | M$ 1,058 | 100% | total liabilities | M$ 1,058 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 104 days)
|
M$ 39 | 19% |
|
Receivables
(payment terms : 193 - 231 days)
|
M$ 134 | 64% |
|
Other assets
|
M$ -6 | -3% |
|
Payables
(payment terms : 58 - 69 days)
|
M$ -26 | -12% |
|
Other liabilities
|
M$ -94 | -45% |
| Net working capital (A) | M$ 46 | 22% |
|
Permanent capital
|
M$ 938 | 452% |
|
Net fixed assets
|
M$ -877 | -422% |
| Working capital (B) | M$ 61 | 29% |
| Cash (B - A) | M$ 15 | 7% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 208
Assets
M$ 1,058
20%
Profit rate
Operating income
M$ 22
Turnover
M$ 208
10.4%
Return on investment
Operating income
M$ 22
Assets
M$ 1,058
2.0%