72 - Scientific research and development

Statistics Section M Division 72

Description

This division comprises the activities of three types of research and development :
1) experimental or theoretical research carried out primarily with a view to acquiring new knowledge on the foundations of observable phenomena and facts, without considering any particular application or use
2) applied research : original research undertaken with a view to acquiring new knowledge and directed primarily towards a specific practical purpose or objective; and
3) experimental development : a systematic activity based on research and/or practical experience aimed at the production of new materials, products and devices, process development, new systems and services and the development of existing ones. In this division, research and experimental development activities are divided into two categories : natural and engineering sciences and social sciences and humanities.

Similar activities

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

1 - General information

5,875 companies 4.4%

38,313 employees -7.6%

~ 7 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 1.3	100%	-18.4%
Purchases & stocks variance	M$ -0.2	-19%	-5.6 points
Gross margin	M$ 1.0	81%	+5.6 points
Operating expenses & revenues	M$ -0.7	-55%	+4.3 points
Taxes and subsidies	M$ 0.0	-4%	+1.0 points
Value added at factor costs	M$ 0.4	32%	+0.6 points
Wages costs (1 employee = K$ 80)	M$ -0.5	-41%	+5.3 points
Gross operating surplus	M$ -0.1	-9%	-4.7 points
Depreciation and provisions	M$ 0.0	-4%	+0.5 points
Operating income	M$ -0.2	-12%	-5.2 points
Financial incomes and costs	M$ 0.0	-2%	+0.6 points
Earnings before taxes	M$ -0.1	-10%	-4.6 points
Exceptional incomes and costs	M$ 0.0	0%	+0.2 points
Income tax	M$ 0.1	5%	-0.9 points
Net income	M$ -0.1	-6%	-3.8 points
Self-financing capacity	M$ 0.0	-2%	-2.7 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 0.4	12%	Equity	M$ 2.2	57%
Of which goodwill	M$ 0.1	3%	Of which share capital	M$ 2.1	54%
Gross tangible assets	M$ 0.7	19%	Bank loans	M$ 0.7	18%
Of which lands	M$ 0.0	1%
Gross financial capital assets	M$ 1.2	31%
Depreciations	M$ -0.7	-19%
Net fixed assets	M$ 1.6	43%	Permanent capital	M$ 2.9	75%
Stocks	M$ 0.1	3%	Payables	M$ 0.3	9%
Receivables	M$ 1.2	31%	Other liabilities	M$ 0.6	16%
Cash	M$ 0.9	22%
Other assets	M$ 0.0	1%
Current assets	M$ 2.2	57%	Short term debts	M$ 1.0	25%
total assets	M$ 3.8	100%	total liabilities	M$ 3.8	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 48 days)	M$ 0.1	10%
Receivables (payment terms : 275 - 330 days)	M$ 1.2	92%
Other assets	M$ 0.0	2%
Payables (payment terms : 102 - 122 days)	M$ -0.3	-26%
Other liabilities	M$ -0.6	-48%
Net working capital (A)	M$ 0.4	29%
Permanent capital	M$ 2.9	223%
Net fixed assets	M$ -1.6	-126%
Working capital (B)	M$ 1.2	96%
Cash (B - A)	M$ 0.9	67%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 1.3

Assets M$ 3.8

34%

Profit rate

Operating income M$ -0.2

Turnover M$ 1.3

-12.3%

Return on investment

Operating income M$ -0.2

Assets M$ 3.8

-4.1%

1 - General information

5,380 companies 4.6%

3,638 employees -3.7%

~ 1 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 92	100%	+0.0%
Purchases & stocks variance	K$ 0	0%	-0.3 points
Gross margin	K$ 92	100%	+100.3 points
Operating expenses & revenues	K$ -96	-105%	+104.5 points
Taxes and subsidies	K$ -5	-6%	+5.6 points
Value added at factor costs	K$ 11	12%	+11.9 points
Wages costs (1 employee = K$ 83)	K$ -56	-61%	+61.4 points
Gross operating surplus	K$ -45	-49%	-49.5 points
Depreciation and provisions	K$ -10	-11%	+10.8 points
Operating income	K$ -55	-60%	-60.3 points
Financial incomes and costs	K$ 1	1%	-0.9 points
Earnings before taxes	K$ -56	-61%	-61.2 points
Exceptional incomes and costs	K$ 2	2%	-1.9 points
Income tax	K$ 16	17%	-17.1 points
Net income	K$ -39	-42%	-42.2 points
Self-financing capacity	K$ -28	-31%	-30.7 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 101	22%	Equity	K$ 172	38%
Of which goodwill	K$ 3	1%	Of which share capital	K$ 254	56%
Gross tangible assets	K$ 65	14%	Bank loans	K$ 170	37%
Of which lands	K$ 1	0%
Gross financial capital assets	K$ 136	30%
Depreciations	K$ -70	-15%
Net fixed assets	K$ 231	51%	Permanent capital	K$ 343	75%
Stocks	K$ 11	2%	Payables	K$ 42	9%
Receivables	K$ 122	27%	Other liabilities	K$ 71	16%
Cash	K$ 116	25%
Other assets	K$ -24	-5%
Current assets	K$ 224	49%	Short term debts	K$ 113	25%
total assets	K$ 456	100%	total liabilities	K$ 456	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 38 days)	K$ 11	12%
Receivables (payment terms : 400 - 480 days)	K$ 122	133%
Other assets	K$ -24	-27%
Payables (payment terms : 121 - 145 days)	K$ -42	-45%
Other liabilities	K$ -71	-78%
Net working capital (A)	K$ -4	-5%
Permanent capital	K$ 343	374%
Net fixed assets	K$ -231	-253%
Working capital (B)	K$ 112	122%
Cash (B - A)	K$ 116	127%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 92

Assets K$ 456

20%

Profit rate

Operating income K$ -55

Turnover K$ 92

-60.3%

Return on investment

Operating income K$ -55

Assets K$ 456

-12.1%

1 - General information

454 companies 0.9%

14,137 employees -4.9%

~ 31 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 5.0	100%	-0.6%
Purchases & stocks variance	M$ -0.7	-14%	0.0 points
Gross margin	M$ 4.3	86%	+0.0 points
Operating expenses & revenues	M$ -4.1	-82%	+6.2 points
Taxes and subsidies	M$ -0.3	-5%	+1.4 points
Value added at factor costs	M$ 0.7	14%	-6.5 points
Wages costs (1 employee = K$ 88)	M$ -2.7	-54%	-0.8 points
Gross operating surplus	M$ -2.0	-40%	-5.7 points
Depreciation and provisions	M$ -0.3	-5%	-2.5 points
Operating income	M$ -2.3	-45%	-3.2 points
Financial incomes and costs	M$ 0.0	1%	+2.3 points
Earnings before taxes	M$ -2.3	-45%	-0.9 points
Exceptional incomes and costs	M$ 0.0	1%	+0.0 points
Income tax	M$ 0.5	11%	-0.4 points
Net income	M$ -1.7	-34%	-0.5 points
Self-financing capacity	M$ -1.4	-29%	-3.9 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 2.2	13%	Equity	M$ 8.9	54%
Of which goodwill	M$ 0.4	2%	Of which share capital	M$ 14.2	87%
Gross tangible assets	M$ 3.3	20%	Bank loans	M$ 3.2	19%
Of which lands	M$ 0.1	0%
Gross financial capital assets	M$ 3.3	20%
Depreciations	M$ -3.5	-21%
Net fixed assets	M$ 5.2	32%	Permanent capital	M$ 12.0	73%
Stocks	M$ 0.6	3%	Payables	M$ 1.8	11%
Receivables	M$ 4.8	30%	Other liabilities	M$ 2.6	16%
Cash	M$ 5.9	36%
Other assets	M$ -0.1	0%
Current assets	M$ 11.2	68%	Short term debts	M$ 4.4	27%
total assets	M$ 16.4	100%	total liabilities	M$ 16.4	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 41 days)	M$ 0.6	11%
Receivables (payment terms : 288 - 346 days)	M$ 4.8	96%
Other assets	M$ -0.1	-1%
Payables (payment terms : 107 - 128 days)	M$ -1.8	-35%
Other liabilities	M$ -2.6	-52%
Net working capital (A)	M$ 1.0	19%
Permanent capital	M$ 12.0	239%
Net fixed assets	M$ -5.2	-103%
Working capital (B)	M$ 6.8	135%
Cash (B - A)	M$ 5.9	116%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 5.0

Assets M$ 16.4

31%

Profit rate

Operating income M$ -2.3

Turnover M$ 5.0

-44.7%

Return on investment

Operating income M$ -2.3

Assets M$ 16.4

-13.7%

1 - General information

41 companies 20.6%

20,538 employees -10.1%

~ 501 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 116	100%	+0.0%
Purchases & stocks variance	M$ -28	-24%	+23.8 points
Gross margin	M$ 89	76%	+76.2 points
Operating expenses & revenues	M$ -44	-38%	+37.6 points
Taxes and subsidies	M$ -3	-2%	+2.5 points
Value added at factor costs	M$ 50	43%	+42.7 points
Wages costs (1 employee = K$ 75)	M$ -37	-32%	+32.2 points
Gross operating surplus	M$ 12	11%	+10.5 points
Depreciation and provisions	M$ -3	-2%	+2.3 points
Operating income	M$ 10	8%	+8.2 points
Financial incomes and costs	M$ -5	-4%	+4.3 points
Earnings before taxes	M$ 14	12%	+12.4 points
Exceptional incomes and costs	M$ -1	-1%	+1.3 points
Income tax	M$ 1	0%	-0.4 points
Net income	M$ 13	12%	+11.6 points
Self-financing capacity	M$ 16	13%	+13.3 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 27	9%	Equity	M$ 190	62%
Of which goodwill	M$ 14	5%	Of which share capital	M$ 105	34%
Gross tangible assets	M$ 60	20%	Bank loans	M$ 42	14%
Of which lands	M$ 2	1%
Gross financial capital assets	M$ 113	37%
Depreciations	M$ -56	-18%
Net fixed assets	M$ 145	47%	Permanent capital	M$ 232	76%
Stocks	M$ 11	4%	Payables	M$ 23	7%
Receivables	M$ 99	33%	Other liabilities	M$ 51	17%
Cash	M$ 43	14%
Other assets	M$ 7	2%
Current assets	M$ 160	53%	Short term debts	M$ 73	24%
total assets	M$ 305	100%	total liabilities	M$ 305	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 56 days)	M$ 11	10%
Receivables (payment terms : 256 - 307 days)	M$ 99	85%
Other assets	M$ 7	6%
Payables (payment terms : 95 - 114 days)	M$ -23	-20%
Other liabilities	M$ -51	-43%
Net working capital (A)	M$ 44	38%
Permanent capital	M$ 232	199%
Net fixed assets	M$ -145	-125%
Working capital (B)	M$ 87	75%
Cash (B - A)	M$ 43	37%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 116

Assets M$ 305

38%

Profit rate

Operating income M$ 10

Turnover M$ 116

8.2%

Return on investment

Operating income M$ 10

Assets M$ 305

3.1%

Create my business plan