69 - Legal and accounting activities

Statistics Section M Division 69

Description

This division includes the legal representation of a party against an adverse party, whether or not before courts or other judicial bodies, by or under the control of members of the bar, in the form of advisory and representation activities in civil or criminal cases or in industrial disputes. It also includes the drafting of legal documents such as statutes, association agreements or similar documents relating to the formation of companies, activities relating to patents and copyright, drafting of documents, wills, trust deeds, etc., as well as other activities of notaries, bailiffs, investigating judges and arbitrators. It also includes accounting and bookkeeping services, such as account verification, financial statement preparation and bookkeeping.

Similar activities

70 - Head office activities, management board 71 - Architectural and engineering activities, control activities and technical analyses 72 - Scientific research and development 73 - Advertising and market research 74 - Other specialized, scientific and technical activities 75 - Veterinary activities

1 - General information

89,351 companies 2.6%

240,546 employees 0.8%

~ 3 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 524	100%	+7.0%
Purchases & stocks variance	K$ -2	0%	+0.0 points
Gross margin	K$ 522	100%	0.0 points
Operating expenses & revenues	K$ -164	-31%	-0.2 points
Taxes and subsidies	K$ 13	2%	-0.1 points
Value added at factor costs	K$ 348	66%	-0.3 points
Wages costs (1 employee = K$ 84)	K$ -225	-43%	-1.6 points
Gross operating surplus	K$ 123	23%	+1.4 points
Depreciation and provisions	K$ -16	-3%	+1.9 points
Operating income	K$ 106	20%	-0.6 points
Financial incomes and costs	K$ -5	-1%	+0.2 points
Earnings before taxes	K$ 111	21%	-0.4 points
Exceptional incomes and costs	K$ 1	0%	+0.0 points
Income tax	K$ -6	-1%	-0.1 points
Net income	K$ 106	20%	-0.3 points
Self-financing capacity	K$ 121	23%	+1.7 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 71	13%	Equity	K$ 264	48%
Of which goodwill	K$ 53	10%	Of which share capital	K$ 65	12%
Gross tangible assets	K$ 45	8%	Bank loans	K$ 78	14%
Of which lands	K$ 1	0%
Gross financial capital assets	K$ 88	16%
Depreciations	K$ -45	-8%
Net fixed assets	K$ 159	29%	Permanent capital	K$ 341	62%
Stocks	K$ 7	1%	Payables	K$ 31	6%
Receivables	K$ 153	28%	Other liabilities	K$ 179	32%
Cash	K$ 149	27%
Other assets	K$ 83	15%
Current assets	K$ 392	71%	Short term debts	K$ 209	38%
total assets	K$ 551	100%	total liabilities	K$ 551	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 15 days)	K$ 7	1%
Receivables (payment terms : 88 - 105 days)	K$ 153	29%
Other assets	K$ 83	16%
Payables (payment terms : 55 - 66 days)	K$ -31	-6%
Other liabilities	K$ -179	-34%
Net working capital (A)	K$ 34	6%
Permanent capital	K$ 341	65%
Net fixed assets	K$ -159	-30%
Working capital (B)	K$ 183	35%
Cash (B - A)	K$ 149	28%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 524

Assets K$ 551

95%

Profit rate

Operating income K$ 106

Turnover K$ 524

20.3%

Return on investment

Operating income K$ 106

Assets K$ 551

19.3%

1 - General information

84,223 companies 2.7%

71,480 employees -3.3%

~ 1 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 220	100%	+0.0%
Purchases & stocks variance	K$ -1	-1%	+0.5 points
Gross margin	K$ 219	99%	+99.5 points
Operating expenses & revenues	K$ -66	-30%	+29.9 points
Taxes and subsidies	K$ 6	3%	-2.7 points
Value added at factor costs	K$ 152	69%	+68.8 points
Wages costs (1 employee = K$ 96)	K$ -81	-37%	+36.9 points
Gross operating surplus	K$ 70	32%	+31.9 points
Depreciation and provisions	K$ -7	-3%	+3.0 points
Operating income	K$ 64	29%	+28.9 points
Financial incomes and costs	K$ -3	-1%	+1.1 points
Earnings before taxes	K$ 66	30%	+30.0 points
Exceptional incomes and costs	K$ 0	0%	-0.1 points
Income tax	K$ -2	-1%	+0.9 points
Net income	K$ 64	29%	+29.2 points
Self-financing capacity	K$ 71	32%	+32.3 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 25	12%	Equity	K$ 126	59%
Of which goodwill	K$ 20	10%	Of which share capital	K$ 22	10%
Gross tangible assets	K$ 18	8%	Bank loans	K$ 28	13%
Of which lands	K$ 0	0%
Gross financial capital assets	K$ 25	12%
Depreciations	K$ -13	-6%
Net fixed assets	K$ 55	26%	Permanent capital	K$ 154	72%
Stocks	K$ 1	0%	Payables	K$ 7	3%
Receivables	K$ 41	19%	Other liabilities	K$ 52	24%
Cash	K$ 59	28%
Other assets	K$ 57	27%
Current assets	K$ 157	74%	Short term debts	K$ 59	28%
total assets	K$ 213	100%	total liabilities	K$ 213	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 6 days)	K$ 1	0%
Receivables (payment terms : 56 - 67 days)	K$ 41	19%
Other assets	K$ 57	26%
Payables (payment terms : 32 - 38 days)	K$ -7	-3%
Other liabilities	K$ -52	-24%
Net working capital (A)	K$ 40	18%
Permanent capital	K$ 154	70%
Net fixed assets	K$ -55	-25%
Working capital (B)	K$ 99	45%
Cash (B - A)	K$ 59	27%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 220

Assets K$ 213

104%

Profit rate

Operating income K$ 64

Turnover K$ 220

28.9%

Return on investment

Operating income K$ 64

Assets K$ 213

29.9%

1 - General information

5,078 companies 1.5%

117,445 employees 1.8%

~ 23 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 3.9	100%	+6.2%
Purchases & stocks variance	M$ 0.0	0%	+0.0 points
Gross margin	M$ 3.8	100%	0.0 points
Operating expenses & revenues	M$ -1.1	-29%	0.0 points
Taxes and subsidies	M$ 0.1	2%	-0.1 points
Value added at factor costs	M$ 2.6	68%	+0.0 points
Wages costs (1 employee = K$ 75)	M$ -1.7	-45%	-2.1 points
Gross operating surplus	M$ 0.9	23%	+2.2 points
Depreciation and provisions	M$ -0.1	-3%	+2.2 points
Operating income	M$ 0.8	20%	0.0 points
Financial incomes and costs	M$ 0.0	-1%	+0.0 points
Earnings before taxes	M$ 0.8	20%	+0.0 points
Exceptional incomes and costs	M$ 0.0	0%	+0.1 points
Income tax	M$ -0.1	-1%	0.0 points
Net income	M$ 0.7	19%	0.0 points
Self-financing capacity	M$ 0.9	22%	+2.2 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 0.6	13%	Equity	M$ 2.0	45%
Of which goodwill	M$ 0.4	10%	Of which share capital	M$ 0.5	11%
Gross tangible assets	M$ 0.3	7%	Bank loans	M$ 0.6	13%
Of which lands	M$ 0.0	0%
Gross financial capital assets	M$ 0.7	16%
Depreciations	M$ -0.3	-8%
Net fixed assets	M$ 1.2	28%	Permanent capital	M$ 2.5	58%
Stocks	M$ 0.0	1%	Payables	M$ 0.2	4%
Receivables	M$ 1.1	25%	Other liabilities	M$ 1.6	38%
Cash	M$ 1.4	33%
Other assets	M$ 0.6	13%
Current assets	M$ 3.1	72%	Short term debts	M$ 1.8	42%
total assets	M$ 4.3	100%	total liabilities	M$ 4.3	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 14 days)	M$ 0.0	1%
Receivables (payment terms : 84 - 101 days)	M$ 1.1	28%
Other assets	M$ 0.6	15%
Payables (payment terms : 51 - 61 days)	M$ -0.2	-5%
Other liabilities	M$ -1.6	-42%
Net working capital (A)	M$ -0.1	-3%
Permanent capital	M$ 2.5	65%
Net fixed assets	M$ -1.2	-31%
Working capital (B)	M$ 1.3	34%
Cash (B - A)	M$ 1.4	37%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 3.9

Assets M$ 4.3

89%

Profit rate

Operating income M$ 0.8

Turnover M$ 3.9

19.7%

Return on investment

Operating income M$ 0.8

Assets M$ 4.3

17.5%

1 - General information

50 companies 6.4%

51,621 employees 4.5%

~ 1,032 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 174	100%	+0.0%
Purchases & stocks variance	M$ 0	0%	+0.2 points
Gross margin	M$ 173	100%	+99.8 points
Operating expenses & revenues	M$ -70	-40%	+40.4 points
Taxes and subsidies	M$ 4	3%	-2.5 points
Value added at factor costs	M$ 99	57%	+57.1 points
Wages costs (1 employee = K$ 86)	M$ -89	-51%	+51.1 points
Gross operating surplus	M$ 11	6%	+6.1 points
Depreciation and provisions	M$ -5	-3%	+2.9 points
Operating income	M$ 5	3%	+3.1 points
Financial incomes and costs	M$ -2	-1%	+1.0 points
Earnings before taxes	M$ 7	4%	+4.2 points
Exceptional incomes and costs	M$ 1	1%	-0.5 points
Income tax	M$ -2	-1%	+0.9 points
Net income	M$ 6	4%	+3.7 points
Self-financing capacity	M$ 10	6%	+5.7 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 29	15%	Equity	M$ 60	32%
Of which goodwill	M$ 16	9%	Of which share capital	M$ 28	15%
Gross tangible assets	M$ 17	9%	Bank loans	M$ 36	19%
Of which lands	M$ 0	0%
Gross financial capital assets	M$ 45	24%
Depreciations	M$ -23	-12%
Net fixed assets	M$ 68	36%	Permanent capital	M$ 96	52%
Stocks	M$ 6	3%	Payables	M$ 23	12%
Receivables	M$ 95	51%	Other liabilities	M$ 67	36%
Cash	M$ 23	12%
Other assets	M$ -5	-3%
Current assets	M$ 118	64%	Short term debts	M$ 90	48%
total assets	M$ 186	100%	total liabilities	M$ 186	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 29 days)	M$ 6	3%
Receivables (payment terms : 164 - 197 days)	M$ 95	55%
Other assets	M$ -5	-3%
Payables (payment terms : 99 - 118 days)	M$ -23	-13%
Other liabilities	M$ -67	-38%
Net working capital (A)	M$ 6	3%
Permanent capital	M$ 96	55%
Net fixed assets	M$ -68	-39%
Working capital (B)	M$ 28	16%
Cash (B - A)	M$ 23	13%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 174

Assets M$ 186

93%

Profit rate

Operating income M$ 5

Turnover M$ 174

3.1%

Return on investment

Operating income M$ 5

Assets M$ 186

2.9%

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