43 - Civil engineering
Description
This division includes specialized construction activities (special works), i.e., the construction of parts of buildings and civil engineering works or the preparation thereof. These are usually specialised activities involving a common aspect of different structures, requiring particular know-how or equipment, such as pile driving, foundation building, structural work, concreting, masonry, paving, mounting of scaffolding, roofing, etc. Mounting of steel structures is included. Specialized construction works are usually subcontracted but, especially in the case of repair work, they are also carried out directly for the owner of the work.
1 - General information
422,404
companies
1.0%
995,734
employees
3.9%
~ 2
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
 Out of taxes turnover
|
K$ 434 | 100% | +4.3% |
 Purchases & stocks variance
|
K$ -116 | -27% | -2.4 points |
| Gross margin | K$ 319 | 73% | +2.4 points |
 Operating expenses & revenues
|
K$ -157 | -36% | +3.0 points |
 Taxes and subsidies
|
K$ 5 | 1% | -0.1 points |
| Value added at factor costs | K$ 158 | 36% | +1.0 points |
|
Wages costs
(1 employee = K$ 55)
|
K$ -129 | -30% | +0.5 points |
| Gross operating surplus | K$ 29 | 7% | +0.6 points |
 Depreciation and provisions
|
K$ -8 | -2% | +0.5 points |
| Operating income | K$ 21 | 5% | +0.1 points |
 Financial incomes and costs
|
K$ 0 | 0% | -7.3 points |
| Earnings before taxes | K$ 20 | 5% | -7.3 points |
 Exceptional incomes and costs
|
K$ 1 | 0% | -7.0 points |
|
Income tax
|
K$ -3 | -1% | +0.0 points |
| Net income | K$ 18 | 4% | -0.3 points |
| Self-financing capacity | K$ 25 | 6% | +0.3 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
 Gross intangible assets
|
K$ 19 | 5% |
 Equity
|
K$ 132 | 36% |
| Of which goodwill | K$ 15 | 4% | Of which share capital | K$ 43 | 12% |
|
Gross tangible assets
|
K$ 97 | 26% |
 Bank loans
|
K$ 69 | 19% |
| Of which lands | K$ 1 | 0% | |||
|
Gross financial capital assets
|
K$ 71 | 19% | |||
|
Depreciations
|
K$ -68 | -19% | |||
| Net fixed assets | K$ 117 | 32% | Permanent capital | K$ 201 | 55% |
 Stocks
|
K$ 29 | 8% |
Payables
|
K$ 57 | 16% |
|
Receivables
|
K$ 156 | 43% |
 Other liabilities
|
K$ 108 | 29% |
 Cash
|
K$ 63 | 17% | |||
|
Other assets
|
K$ 0 | 0% | |||
| Current assets | K$ 248 | 68% | Short term debts | K$ 165 | 45% |
| total assets | K$ 365 | 100% | total liabilities | K$ 365 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 38 days)
|
K$ 29 | 7% |
|
Receivables
(payment terms : 108 - 130 days)
|
K$ 156 | 36% |
|
Other assets
|
K$ 0 | 0% |
|
Payables
(payment terms : 62 - 75 days)
|
K$ -57 | -13% |
|
Other liabilities
|
K$ -108 | -25% |
| Net working capital (A) | K$ 20 | 5% |
|
Permanent capital
|
K$ 201 | 46% |
|
Net fixed assets
|
K$ -117 | -27% |
| Working capital (B) | K$ 83 | 19% |
| Cash (B - A) | K$ 63 | 14% |
5 - Profitability analysis
Asset turnover ratio
Turnover
K$ 434
Assets
K$ 365
119%
Profit rate
Operating income
K$ 21
Turnover
K$ 434
4.7%
Return on investment
Operating income
K$ 21
Assets
K$ 365
5.6%
1 - General information
403,001
companies
1.0%
406,564
employees
-0.9%
~ 1
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
K$ 187 | 100% | +3.0% |
|
Purchases & stocks variance
|
K$ -55 | -30% | -0.5 points |
| Gross margin | K$ 132 | 70% | +0.5 points |
|
Operating expenses & revenues
|
K$ -57 | -31% | +0.6 points |
|
Taxes and subsidies
|
K$ 2 | 1% | -0.1 points |
| Value added at factor costs | K$ 73 | 39% | -0.3 points |
|
Wages costs
(1 employee = K$ 56)
|
K$ -57 | -30% | -0.4 points |
| Gross operating surplus | K$ 17 | 9% | +0.1 points |
|
Depreciation and provisions
|
K$ -5 | -3% | +0.0 points |
| Operating income | K$ 12 | 6% | +0.1 points |
|
Financial incomes and costs
|
K$ 0 | 0% | +0.0 points |
| Earnings before taxes | K$ 12 | 6% | +0.1 points |
|
Exceptional incomes and costs
|
K$ 0 | 0% | 0.0 points |
|
Income tax
|
K$ -1 | -1% | +0.0 points |
| Net income | K$ 11 | 6% | +0.0 points |
| Self-financing capacity | K$ 15 | 8% | +0.1 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
K$ 5 | 4% |
Equity
|
K$ 48 | 41% |
| Of which goodwill | K$ 4 | 4% | Of which share capital | K$ 13 | 11% |
|
Gross tangible assets
|
K$ 49 | 41% |
Bank loans
|
K$ 20 | 17% |
| Of which lands | K$ 0 | 0% | |||
|
Gross financial capital assets
|
K$ 10 | 8% | |||
|
Depreciations
|
K$ -29 | -24% | |||
| Net fixed assets | K$ 35 | 30% | Permanent capital | K$ 68 | 57% |
|
Stocks
|
K$ 9 | 7% |
Payables
|
K$ 18 | 15% |
|
Receivables
|
K$ 45 | 38% |
Other liabilities
|
K$ 33 | 27% |
|
Cash
|
K$ 32 | 26% | |||
|
Other assets
|
K$ -1 | -1% | |||
| Current assets | K$ 84 | 70% | Short term debts | K$ 51 | 43% |
| total assets | K$ 119 | 100% | total liabilities | K$ 119 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 28 days)
|
K$ 9 | 5% |
|
Receivables
(payment terms : 72 - 86 days)
|
K$ 45 | 24% |
|
Other assets
|
K$ -1 | -1% |
|
Payables
(payment terms : 48 - 57 days)
|
K$ -18 | -10% |
|
Other liabilities
|
K$ -33 | -18% |
| Net working capital (A) | K$ 2 | 1% |
|
Permanent capital
|
K$ 68 | 37% |
|
Net fixed assets
|
K$ -35 | -19% |
| Working capital (B) | K$ 33 | 18% |
| Cash (B - A) | K$ 32 | 17% |
5 - Profitability analysis
Asset turnover ratio
Turnover
K$ 187
Assets
K$ 119
157%
Profit rate
Operating income
K$ 12
Turnover
K$ 187
6.3%
Return on investment
Operating income
K$ 12
Assets
K$ 119
9.9%
1 - General information
19,269
companies
2.1%
421,209
employees
1.1%
~ 22
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 3.8 | 100% | +6.2% |
|
Purchases & stocks variance
|
M$ -1.1 | -29% | -0.2 points |
| Gross margin | M$ 2.7 | 71% | +0.2 points |
|
Operating expenses & revenues
|
M$ -1.4 | -36% | +0.5 points |
|
Taxes and subsidies
|
M$ 0.0 | 1% | 0.0 points |
| Value added at factor costs | M$ 1.3 | 34% | -0.3 points |
|
Wages costs
(1 employee = K$ 50)
|
M$ -1.1 | -29% | -0.9 points |
| Gross operating surplus | M$ 0.2 | 5% | +0.6 points |
|
Depreciation and provisions
|
M$ -0.1 | -2% | +0.4 points |
| Operating income | M$ 0.1 | 4% | +0.2 points |
|
Financial incomes and costs
|
M$ 0.0 | 0% | +0.1 points |
| Earnings before taxes | M$ 0.1 | 4% | +0.3 points |
|
Exceptional incomes and costs
|
M$ 0.0 | 0% | 0.0 points |
|
Income tax
|
M$ 0.0 | -1% | 0.0 points |
| Net income | M$ 0.1 | 3% | +0.3 points |
| Self-financing capacity | M$ 0.2 | 4% | +0.7 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 0.1 | 3% |
Equity
|
M$ 1.2 | 41% |
| Of which goodwill | M$ 0.1 | 2% | Of which share capital | M$ 0.3 | 11% |
|
Gross tangible assets
|
M$ 0.7 | 26% |
Bank loans
|
M$ 0.5 | 16% |
| Of which lands | M$ 0.0 | 1% | |||
|
Gross financial capital assets
|
M$ 0.4 | 15% | |||
|
Depreciations
|
M$ -0.6 | -21% | |||
| Net fixed assets | M$ 0.6 | 23% | Permanent capital | M$ 1.6 | 57% |
|
Stocks
|
M$ 0.2 | 9% |
Payables
|
M$ 0.6 | 20% |
|
Receivables
|
M$ 1.4 | 48% |
Other liabilities
|
M$ 0.6 | 23% |
|
Cash
|
M$ 0.5 | 19% | |||
|
Other assets
|
M$ 0.0 | 1% | |||
| Current assets | M$ 2.2 | 77% | Short term debts | M$ 1.2 | 43% |
| total assets | M$ 2.8 | 100% | total liabilities | M$ 2.8 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 36 days)
|
M$ 0.2 | 6% |
|
Receivables
(payment terms : 106 - 127 days)
|
M$ 1.4 | 35% |
|
Other assets
|
M$ 0.0 | 1% |
|
Payables
(payment terms : 66 - 80 days)
|
M$ -0.6 | -14% |
|
Other liabilities
|
M$ -0.6 | -17% |
| Net working capital (A) | M$ 0.4 | 11% |
|
Permanent capital
|
M$ 1.6 | 42% |
|
Net fixed assets
|
M$ -0.6 | -16% |
| Working capital (B) | M$ 1.0 | 25% |
| Cash (B - A) | M$ 0.5 | 14% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 3.8
Assets
M$ 2.8
137%
Profit rate
Operating income
M$ 0.1
Turnover
M$ 3.8
3.8%
Return on investment
Operating income
M$ 0.1
Assets
M$ 2.8
5.3%
1 - General information
134
companies
9.8%
167,961
employees
27.5%
~ 1,253
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 253 | 100% | +2.9% |
|
Purchases & stocks variance
|
M$ -39 | -15% | -11.4 points |
| Gross margin | M$ 214 | 85% | +11.4 points |
|
Operating expenses & revenues
|
M$ -123 | -49% | +13.7 points |
|
Taxes and subsidies
|
M$ 4 | 2% | -0.2 points |
| Value added at factor costs | M$ 89 | 35% | +6.9 points |
|
Wages costs
(1 employee = K$ 63)
|
M$ -79 | -31% | +5.3 points |
| Gross operating surplus | M$ 11 | 4% | +1.6 points |
|
Depreciation and provisions
|
M$ -3 | -1% | +1.7 points |
| Operating income | M$ 8 | 3% | -0.1 points |
|
Financial incomes and costs
|
M$ 0 | 0% | -39.3 points |
| Earnings before taxes | M$ 8 | 3% | -39.4 points |
|
Exceptional incomes and costs
|
M$ 0 | 0% | -37.1 points |
|
Income tax
|
M$ -1 | 0% | +0.2 points |
| Net income | M$ 7 | 3% | -2.5 points |
| Self-financing capacity | M$ 9 | 4% | +0.1 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 31 | 8% |
Equity
|
M$ 103 | 26% |
| Of which goodwill | M$ 27 | 7% | Of which share capital | M$ 54 | 14% |
|
Gross tangible assets
|
M$ 53 | 14% |
Bank loans
|
M$ 93 | 24% |
| Of which lands | M$ 1 | 0% | |||
|
Gross financial capital assets
|
M$ 133 | 34% | |||
|
Depreciations
|
M$ -44 | -11% | |||
| Net fixed assets | M$ 173 | 44% | Permanent capital | M$ 196 | 50% |
|
Stocks
|
M$ 29 | 8% |
Payables
|
M$ 45 | 12% |
|
Receivables
|
M$ 163 | 42% |
Other liabilities
|
M$ 149 | 38% |
|
Cash
|
M$ 25 | 7% | |||
|
Other assets
|
M$ -1 | 0% | |||
| Current assets | M$ 217 | 56% | Short term debts | M$ 194 | 50% |
| total assets | M$ 390 | 100% | total liabilities | M$ 390 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 65 days)
|
M$ 29 | 12% |
|
Receivables
(payment terms : 193 - 232 days)
|
M$ 163 | 64% |
|
Other assets
|
M$ -1 | 0% |
|
Payables
(payment terms : 83 - 100 days)
|
M$ -45 | -18% |
|
Other liabilities
|
M$ -149 | -59% |
| Net working capital (A) | M$ -3 | -1% |
|
Permanent capital
|
M$ 196 | 77% |
|
Net fixed assets
|
M$ -173 | -68% |
| Working capital (B) | M$ 23 | 9% |
| Cash (B - A) | M$ 25 | 10% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 253
Assets
M$ 390
65%
Profit rate
Operating income
M$ 8
Turnover
M$ 253
3.1%
Return on investment
Operating income
M$ 8
Assets
M$ 390
2.0%