56 - Catering
Description
This division includes the activities of providing complete meals or drinks for immediate consumption, whether they are traditional restaurants, self-service or take-away establishments, permanent or temporary establishments, with or without seats. The decisive criterion of belonging to this division is the fact that the dishes are intended for immediate consumption and not the type of establishment that offers them.
Similar activities
55 - Hosting1 - General information
206,924
companies
0.4%
644,675
employees
-1.3%
~ 3
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
 Out of taxes turnover
|
K$ 366 | 100% | +4.2% |
 Purchases & stocks variance
|
K$ -105 | -29% | +0.4 points |
| Gross margin | K$ 261 | 71% | -0.4 points |
 Operating expenses & revenues
|
K$ -89 | -24% | +0.4 points |
 Taxes and subsidies
|
K$ 6 | 2% | -0.1 points |
| Value added at factor costs | K$ 152 | 42% | -1.3 points |
|
Wages costs
(1 employee = K$ 40)
|
K$ -125 | -34% | +0.1 points |
| Gross operating surplus | K$ 27 | 7% | -1.4 points |
 Depreciation and provisions
|
K$ -11 | -3% | -1.2 points |
| Operating income | K$ 16 | 4% | -0.2 points |
 Financial incomes and costs
|
K$ -4 | -1% | +1.6 points |
| Earnings before taxes | K$ 19 | 5% | +1.4 points |
 Exceptional incomes and costs
|
K$ 4 | 1% | -0.5 points |
|
Income tax
|
K$ -3 | -1% | 0.0 points |
| Net income | K$ 20 | 6% | +2.0 points |
| Self-financing capacity | K$ 28 | 8% | -0.1 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
 Gross intangible assets
|
K$ 80 | 19% |
 Equity
|
K$ 131 | 32% |
| Of which goodwill | K$ 72 | 17% | Of which share capital | K$ 61 | 15% |
|
Gross tangible assets
|
K$ 151 | 36% |
 Bank loans
|
K$ 141 | 34% |
| Of which lands | K$ 4 | 1% | |||
|
Gross financial capital assets
|
K$ 127 | 31% | |||
|
Depreciations
|
K$ -103 | -25% | |||
| Net fixed assets | K$ 255 | 62% | Permanent capital | K$ 272 | 66% |
 Stocks
|
K$ 12 | 3% |
Payables
|
K$ 37 | 9% |
|
Receivables
|
K$ 90 | 22% |
 Other liabilities
|
K$ 105 | 25% |
 Cash
|
K$ 54 | 13% | |||
|
Other assets
|
K$ 4 | 1% | |||
| Current assets | K$ 159 | 38% | Short term debts | K$ 142 | 34% |
| total assets | K$ 414 | 100% | total liabilities | K$ 414 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 21 days)
|
K$ 12 | 3% |
|
Receivables
(payment terms : 74 - 88 days)
|
K$ 90 | 25% |
|
Other assets
|
K$ 4 | 1% |
|
Payables
(payment terms : 54 - 65 days)
|
K$ -37 | -10% |
|
Other liabilities
|
K$ -105 | -29% |
| Net working capital (A) | K$ -37 | -10% |
|
Permanent capital
|
K$ 272 | 74% |
|
Net fixed assets
|
K$ -255 | -70% |
| Working capital (B) | K$ 17 | 5% |
| Cash (B - A) | K$ 54 | 15% |
5 - Profitability analysis
Asset turnover ratio
Turnover
K$ 366
Assets
K$ 414
88%
Profit rate
Operating income
K$ 16
Turnover
K$ 366
4.3%
Return on investment
Operating income
K$ 16
Assets
K$ 414
3.8%
1 - General information
197,967
companies
0.4%
272,179
employees
-3.3%
~ 1
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
K$ 158 | 100% | +4.9% |
|
Purchases & stocks variance
|
K$ -52 | -33% | -0.7 points |
| Gross margin | K$ 107 | 67% | +0.7 points |
|
Operating expenses & revenues
|
K$ -49 | -31% | +0.0 points |
|
Taxes and subsidies
|
K$ 3 | 2% | 0.0 points |
| Value added at factor costs | K$ 55 | 35% | +0.4 points |
|
Wages costs
(1 employee = K$ 41)
|
K$ -57 | -36% | -0.7 points |
| Gross operating surplus | K$ -2 | -1% | +1.1 points |
|
Depreciation and provisions
|
K$ -6 | -4% | -0.8 points |
| Operating income | K$ -8 | -5% | +2.0 points |
|
Financial incomes and costs
|
K$ 1 | 0% | +0.1 points |
| Earnings before taxes | K$ -9 | -5% | +2.1 points |
|
Exceptional incomes and costs
|
K$ 2 | 2% | -0.5 points |
|
Income tax
|
K$ -1 | -1% | +0.0 points |
| Net income | K$ 0 | 0% | +0.0 points |
| Self-financing capacity | K$ -2 | -1% | +1.5 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
K$ 58 | 43% |
Equity
|
K$ 29 | 22% |
| Of which goodwill | K$ 55 | 41% | Of which share capital | K$ 20 | 15% |
|
Gross tangible assets
|
K$ 66 | 49% |
Bank loans
|
K$ 47 | 35% |
| Of which lands | K$ 0 | 0% | |||
|
Gross financial capital assets
|
K$ 10 | 8% | |||
|
Depreciations
|
K$ -39 | -29% | |||
| Net fixed assets | K$ 96 | 71% | Permanent capital | K$ 76 | 56% |
|
Stocks
|
K$ 4 | 3% |
Payables
|
K$ 19 | 14% |
|
Receivables
|
K$ 22 | 16% |
Other liabilities
|
K$ 40 | 30% |
|
Cash
|
K$ 25 | 19% | |||
|
Other assets
|
K$ -12 | -9% | |||
| Current assets | K$ 39 | 29% | Short term debts | K$ 59 | 44% |
| total assets | K$ 135 | 100% | total liabilities | K$ 135 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 14 days)
|
K$ 4 | 2% |
|
Receivables
(payment terms : 42 - 50 days)
|
K$ 22 | 14% |
|
Other assets
|
K$ -12 | -8% |
|
Payables
(payment terms : 55 - 66 days)
|
K$ -19 | -12% |
|
Other liabilities
|
K$ -40 | -25% |
| Net working capital (A) | K$ -45 | -29% |
|
Permanent capital
|
K$ 76 | 48% |
|
Net fixed assets
|
K$ -96 | -61% |
| Working capital (B) | K$ -20 | -13% |
| Cash (B - A) | K$ 25 | 16% |
5 - Profitability analysis
Asset turnover ratio
Turnover
K$ 158
Assets
K$ 135
118%
Profit rate
Operating income
K$ -8
Turnover
K$ 158
-5.0%
Return on investment
Operating income
K$ -8
Assets
K$ 135
-5.8%
1 - General information
8,877
companies
-0.2%
207,370
employees
-2.8%
~ 23
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 2.6 | 100% | +3.6% |
|
Purchases & stocks variance
|
M$ -0.7 | -27% | +0.3 points |
| Gross margin | M$ 1.9 | 73% | -0.3 points |
|
Operating expenses & revenues
|
M$ -0.6 | -22% | +1.1 points |
|
Taxes and subsidies
|
M$ 0.0 | 1% | -0.1 points |
| Value added at factor costs | M$ 1.2 | 45% | -1.7 points |
|
Wages costs
(1 employee = K$ 38)
|
M$ -0.9 | -34% | 0.0 points |
| Gross operating surplus | M$ 0.3 | 11% | -1.7 points |
|
Depreciation and provisions
|
M$ -0.1 | -3% | -0.8 points |
| Operating income | M$ 0.2 | 8% | -0.8 points |
|
Financial incomes and costs
|
M$ 0.0 | 0% | -0.3 points |
| Earnings before taxes | M$ 0.2 | 8% | -1.1 points |
|
Exceptional incomes and costs
|
M$ 0.0 | 1% | -0.7 points |
|
Income tax
|
M$ 0.0 | -1% | -0.1 points |
| Net income | M$ 0.2 | 8% | -0.3 points |
| Self-financing capacity | M$ 0.2 | 10% | -1.2 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 0.3 | 13% |
Equity
|
M$ 1.1 | 41% |
| Of which goodwill | M$ 0.3 | 11% | Of which share capital | M$ 0.5 | 18% |
|
Gross tangible assets
|
M$ 1.1 | 42% |
Bank loans
|
M$ 1.0 | 37% |
| Of which lands | M$ 0.0 | 1% | |||
|
Gross financial capital assets
|
M$ 0.8 | 32% | |||
|
Depreciations
|
M$ -0.7 | -28% | |||
| Net fixed assets | M$ 1.5 | 58% | Permanent capital | M$ 2.1 | 78% |
|
Stocks
|
M$ 0.2 | 6% |
Payables
|
M$ 0.2 | 8% |
|
Receivables
|
M$ 0.5 | 19% |
Other liabilities
|
M$ 0.3 | 13% |
|
Cash
|
M$ 0.4 | 14% | |||
|
Other assets
|
M$ 0.1 | 2% | |||
| Current assets | M$ 1.1 | 42% | Short term debts | M$ 0.6 | 22% |
| total assets | M$ 2.6 | 100% | total liabilities | M$ 2.6 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 41 days)
|
M$ 0.2 | 6% |
|
Receivables
(payment terms : 59 - 71 days)
|
M$ 0.5 | 20% |
|
Other assets
|
M$ 0.1 | 2% |
|
Payables
(payment terms : 50 - 60 days)
|
M$ -0.2 | -9% |
|
Other liabilities
|
M$ -0.3 | -14% |
| Net working capital (A) | M$ 0.2 | 6% |
|
Permanent capital
|
M$ 2.1 | 80% |
|
Net fixed assets
|
M$ -1.5 | -59% |
| Working capital (B) | M$ 0.5 | 21% |
| Cash (B - A) | M$ 0.4 | 15% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 2.6
Assets
M$ 2.6
98%
Profit rate
Operating income
M$ 0.2
Turnover
M$ 2.6
8.1%
Return on investment
Operating income
M$ 0.2
Assets
M$ 2.6
7.9%
1 - General information
80
companies
2.6%
165,126
employees
4.4%
~ 2,064
employees
per company
per company
2 - Income statement
| Average | % | Trend | |
|---|---|---|---|
|
Out of taxes turnover
|
M$ 269 | 100% | +3.9% |
|
Purchases & stocks variance
|
M$ -66 | -24% | +2.0 points |
| Gross margin | M$ 203 | 76% | -2.0 points |
|
Operating expenses & revenues
|
M$ -46 | -17% | +0.2 points |
|
Taxes and subsidies
|
M$ 5 | 2% | -0.1 points |
| Value added at factor costs | M$ 129 | 48% | -3.3 points |
|
Wages costs
(1 employee = K$ 41)
|
M$ -85 | -32% | +1.5 points |
| Gross operating surplus | M$ 44 | 16% | -4.8 points |
|
Depreciation and provisions
|
M$ -7 | -2% | -2.2 points |
| Operating income | M$ 37 | 14% | -2.5 points |
|
Financial incomes and costs
|
M$ -12 | -4% | +5.8 points |
| Earnings before taxes | M$ 49 | 18% | +3.3 points |
|
Exceptional incomes and costs
|
M$ 1 | 0% | -0.5 points |
|
Income tax
|
M$ -1 | 0% | 0.0 points |
| Net income | M$ 49 | 18% | +3.8 points |
| Self-financing capacity | M$ 49 | 18% | -1.0 points |
3 - Balance sheet
| Assets | Average | % | Liabilities | Average | % |
|---|---|---|---|---|---|
|
Gross intangible assets
|
M$ 27 | 6% |
Equity
|
M$ 148 | 33% |
| Of which goodwill | M$ 18 | 4% | Of which share capital | M$ 58 | 13% |
|
Gross tangible assets
|
M$ 102 | 23% |
Bank loans
|
M$ 141 | 31% |
| Of which lands | M$ 5 | 1% | |||
|
Gross financial capital assets
|
M$ 211 | 47% | |||
|
Depreciations
|
M$ -86 | -19% | |||
| Net fixed assets | M$ 254 | 57% | Permanent capital | M$ 289 | 65% |
|
Stocks
|
M$ 4 | 1% |
Payables
|
M$ 24 | 5% |
|
Receivables
|
M$ 121 | 27% |
Other liabilities
|
M$ 134 | 30% |
|
Cash
|
M$ 35 | 8% | |||
|
Other assets
|
M$ 33 | 7% | |||
| Current assets | M$ 192 | 43% | Short term debts | M$ 158 | 35% |
| total assets | M$ 447 | 100% | total liabilities | M$ 447 | 100% |
4 - Cash
| Average | % Turnover | |
|---|---|---|
|
Stocks
(stock cover : 11 days)
|
M$ 4 | 1% |
|
Receivables
(payment terms : 135 - 162 days)
|
M$ 121 | 45% |
|
Other assets
|
M$ 33 | 12% |
|
Payables
(payment terms : 58 - 70 days)
|
M$ -24 | -9% |
|
Other liabilities
|
M$ -134 | -50% |
| Net working capital (A) | M$ 0 | 0% |
|
Permanent capital
|
M$ 289 | 108% |
|
Net fixed assets
|
M$ -254 | -95% |
| Working capital (B) | M$ 34 | 13% |
| Cash (B - A) | M$ 35 | 13% |
5 - Profitability analysis
Asset turnover ratio
Turnover
M$ 269
Assets
M$ 447
60%
Profit rate
Operating income
M$ 37
Turnover
M$ 269
13.8%
Return on investment
Operating income
M$ 37
Assets
M$ 447
8.3%