87 - Medical-social and social accommodation

Statistics Section Q Division 87

Description

This division includes medical and social accommodation for people in difficulty : accommodation may be associated with medical services, surveillance services or other services to assist the sick. The facilities represent a significant part of the production process and the care provided is a combination of medical and social services, with the medical component largely composed of nursing care.

Similar activities

86 - Human health and social work 88 - Social work without accommodation

1 - General information

1,271 companies -5.7%

121,429 employees 3.0%

~ 96 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 6.4	100%	+3.7%
Purchases & stocks variance	M$ -0.3	-5%	-2.3 points
Gross margin	M$ 6.1	95%	+2.3 points
Operating expenses & revenues	M$ -2.2	-34%	+1.1 points
Taxes and subsidies	M$ 0.1	2%	-0.5 points
Value added at factor costs	M$ 4.0	63%	+1.8 points
Wages costs (1 employee = K$ 36)	M$ -3.5	-54%	+2.5 points
Gross operating surplus	M$ 0.6	9%	-0.7 points
Depreciation and provisions	M$ -0.1	-1%	-0.5 points
Operating income	M$ 0.5	8%	-0.2 points
Financial incomes and costs	M$ 0.1	2%	-1.8 points
Earnings before taxes	M$ 0.4	6%	-2.0 points
Exceptional incomes and costs	M$ 0.1	2%	+3.4 points
Income tax	M$ -0.1	-2%	+0.3 points
Net income	M$ 0.4	7%	-5.6 points
Self-financing capacity	M$ 0.4	6%	-2.6 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 1.4	6%	Equity	M$ 7.8	33%
Of which goodwill	M$ 1.0	4%	Of which share capital	M$ 5.1	22%
Gross tangible assets	M$ 4.6	20%	Bank loans	M$ 10.9	47%
Of which lands	M$ 0.3	1%
Gross financial capital assets	M$ 10.1	43%
Depreciations	M$ -2.5	-11%
Net fixed assets	M$ 13.6	58%	Permanent capital	M$ 18.7	80%
Stocks	M$ 0.6	3%	Payables	M$ 0.6	3%
Receivables	M$ 7.4	32%	Other liabilities	M$ 4.0	17%
Cash	M$ 1.7	7%
Other assets	M$ 0.0	0%
Current assets	M$ 9.7	42%	Short term debts	M$ 4.6	20%
total assets	M$ 23.4	100%	total liabilities	M$ 23.4	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 87 days)	M$ 0.6	9%
Receivables (payment terms : 347 - 416 days)	M$ 7.4	116%
Other assets	M$ 0.0	1%
Payables (payment terms : 73 - 88 days)	M$ -0.6	-9%
Other liabilities	M$ -4.0	-63%
Net working capital (A)	M$ 3.4	53%
Permanent capital	M$ 18.7	293%
Net fixed assets	M$ -13.6	-213%
Working capital (B)	M$ 5.1	80%
Cash (B - A)	M$ 1.7	26%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 6.4

Assets M$ 23.4

27%

Profit rate

Operating income M$ 0.5

Turnover M$ 6.4

7.8%

Return on investment

Operating income M$ 0.5

Assets M$ 23.4

2.1%

1 - General information

636 companies -4.9%

684 employees -9.8%

~ 1 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 183	100%	-9.4%
Purchases & stocks variance	K$ -14	-7%	-2.0 points
Gross margin	K$ 170	93%	+2.0 points
Operating expenses & revenues	K$ -88	-48%	-1.3 points
Taxes and subsidies	K$ 3	2%	-1.7 points
Value added at factor costs	K$ 91	49%	+2.0 points
Wages costs (1 employee = K$ 78)	K$ -84	-46%	+6.3 points
Gross operating surplus	K$ 7	4%	-4.3 points
Depreciation and provisions	K$ -4	-2%	-3.4 points
Operating income	K$ 3	2%	-0.9 points
Financial incomes and costs	K$ 0	0%	-0.2 points
Earnings before taxes	K$ 3	2%	-1.2 points
Exceptional incomes and costs	K$ 18	10%	-5.1 points
Income tax	K$ -2	-1%	-0.4 points
Net income	K$ 20	11%	+4.3 points
Self-financing capacity	K$ 22	12%	+1.3 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 28	8%	Equity	K$ 77	21%
Of which goodwill	K$ 21	6%	Of which share capital	K$ 90	25%
Gross tangible assets	K$ 284	78%	Bank loans	K$ 142	39%
Of which lands	K$ 5	1%
Gross financial capital assets	K$ 53	14%
Depreciations	K$ -138	-38%
Net fixed assets	K$ 227	62%	Permanent capital	K$ 219	60%
Stocks	K$ 4	1%	Payables	K$ 25	7%
Receivables	K$ 71	19%	Other liabilities	K$ 120	33%
Cash	K$ 66	18%
Other assets	K$ -3	-1%
Current assets	K$ 137	38%	Short term debts	K$ 145	40%
total assets	K$ 364	100%	total liabilities	K$ 364	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 15 days)	K$ 4	2%
Receivables (payment terms : 116 - 139 days)	K$ 71	39%
Other assets	K$ -3	-2%
Payables (payment terms : 77 - 92 days)	K$ -25	-14%
Other liabilities	K$ -120	-66%
Net working capital (A)	K$ -73	-40%
Permanent capital	K$ 219	119%
Net fixed assets	K$ -227	-124%
Working capital (B)	K$ -8	-4%
Cash (B - A)	K$ 66	36%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 183

Assets K$ 364

50%

Profit rate

Operating income K$ 3

Turnover K$ 183

1.5%

Return on investment

Operating income K$ 3

Assets K$ 364

0.8%

1 - General information

594 companies -6.8%

31,557 employees -6.3%

~ 53 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 2.7	100%	-5.9%
Purchases & stocks variance	M$ -0.1	-4%	-2.7 points
Gross margin	M$ 2.5	96%	+2.7 points
Operating expenses & revenues	M$ -1.4	-51%	+6.8 points
Taxes and subsidies	M$ -0.2	-6%	-0.6 points
Value added at factor costs	M$ 1.9	73%	+5.0 points
Wages costs (1 employee = K$ 32)	M$ -1.7	-64%	+4.8 points
Gross operating surplus	M$ 0.2	8%	+0.2 points
Depreciation and provisions	M$ -0.1	-3%	+1.1 points
Operating income	M$ 0.2	6%	-0.8 points
Financial incomes and costs	M$ 0.0	0%	-0.6 points
Earnings before taxes	M$ 0.1	5%	-1.4 points
Exceptional incomes and costs	M$ 0.2	6%	-2.1 points
Income tax	M$ 0.0	-1%	+0.0 points
Net income	M$ 0.3	10%	+0.7 points
Self-financing capacity	M$ 0.2	7%	-0.1 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 0.4	7%	Equity	M$ 3.0	49%
Of which goodwill	M$ 0.3	6%	Of which share capital	M$ 1.7	28%
Gross tangible assets	M$ 2.7	45%	Bank loans	M$ 2.0	33%
Of which lands	M$ 0.2	3%
Gross financial capital assets	M$ 1.8	31%
Depreciations	M$ -1.4	-23%
Net fixed assets	M$ 3.6	60%	Permanent capital	M$ 5.0	82%
Stocks	M$ 0.1	1%	Payables	M$ 0.3	5%
Receivables	M$ 1.3	21%	Other liabilities	M$ 0.8	13%
Cash	M$ 1.0	17%
Other assets	M$ 0.0	0%
Current assets	M$ 2.4	40%	Short term debts	M$ 1.1	18%
total assets	M$ 6.0	100%	total liabilities	M$ 6.0	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 22 days)	M$ 0.1	3%
Receivables (payment terms : 144 - 173 days)	M$ 1.3	48%
Other assets	M$ 0.0	0%
Payables (payment terms : 71 - 86 days)	M$ -0.3	-11%
Other liabilities	M$ -0.8	-29%
Net working capital (A)	M$ 0.3	11%
Permanent capital	M$ 5.0	187%
Net fixed assets	M$ -3.6	-137%
Working capital (B)	M$ 1.3	50%
Cash (B - A)	M$ 1.0	39%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 2.7

Assets M$ 6.0

44%

Profit rate

Operating income M$ 0.2

Turnover M$ 2.7

5.7%

Return on investment

Operating income M$ 0.2

Assets M$ 6.0

2.5%

1 - General information

41 companies -2.4%

89,188 employees 6.9%

~ 2,175 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 157	100%	+6.6%
Purchases & stocks variance	M$ -9	-6%	-2.2 points
Gross margin	M$ 148	94%	+2.2 points
Operating expenses & revenues	M$ -47	-30%	+0.1 points
Taxes and subsidies	M$ 6	4%	-0.1 points
Value added at factor costs	M$ 95	60%	+1.2 points
Wages costs (1 employee = K$ 37)	M$ -81	-52%	+2.1 points
Gross operating surplus	M$ 14	9%	-0.9 points
Depreciation and provisions	M$ -1	0%	-0.8 points
Operating income	M$ 13	8%	-0.1 points
Financial incomes and costs	M$ 3	2%	-2.1 points
Earnings before taxes	M$ 10	7%	-2.2 points
Exceptional incomes and costs	M$ 2	1%	+4.9 points
Income tax	M$ -3	-2%	+0.4 points
Net income	M$ 10	6%	-7.5 points
Self-financing capacity	M$ 9	6%	-3.3 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 36	6%	Equity	M$ 198	31%
Of which goodwill	M$ 25	4%	Of which share capital	M$ 132	21%
Gross tangible assets	M$ 100	16%	Bank loans	M$ 307	49%
Of which lands	M$ 5	1%
Gross financial capital assets	M$ 287	45%
Depreciations	M$ -56	-9%
Net fixed assets	M$ 367	58%	Permanent capital	M$ 505	80%
Stocks	M$ 17	3%	Payables	M$ 14	2%
Receivables	M$ 210	33%	Other liabilities	M$ 112	18%
Cash	M$ 36	6%
Other assets	M$ 1	0%
Current assets	M$ 264	42%	Short term debts	M$ 126	20%
total assets	M$ 631	100%	total liabilities	M$ 631	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 109 days)	M$ 17	11%
Receivables (payment terms : 401 - 481 days)	M$ 210	134%
Other assets	M$ 1	1%
Payables (payment terms : 74 - 88 days)	M$ -14	-9%
Other liabilities	M$ -112	-71%
Net working capital (A)	M$ 102	65%
Permanent capital	M$ 505	322%
Net fixed assets	M$ -367	-234%
Working capital (B)	M$ 139	88%
Cash (B - A)	M$ 36	23%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 157

Assets M$ 631

25%

Profit rate

Operating income M$ 13

Turnover M$ 157

8.4%

Return on investment

Operating income M$ 13

Assets M$ 631

2.1%

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