10 - Food industries

Statistics Section C Division 10

Description

This division includes the processing of agricultural, forestry and fishery products into human or animal feeding stuffs and also includes the production of various intermediate products which are not directly fed. This activity frequently generates associated products of various value (for example, skins for slaughter or oil cake for oil production).

Similar activities

11 - Beverage manufacturing 12 - Tobacco products manufacture 13 - Textile manufacturing 14 - Clothing industry 15 - Leather and footwear industry 16 - Wood working and wood and cork materials manufacture, excluding furniture, plaiting materials manufacture 17 - Paper and paperboard industry 18 - Records printing and reproduction 19 - Coke and refined manufacture 20 - Chemical industry 21 - Pharmaceutical industry 22 - Rubber and plastic products manufacture 23 - Other non-metallic mineral products manufacture 24 - Metallurgy 25 - Metal products manufacture, excluding machinery and equipment 26 - Computer, electronic and optical products manufacture 27 - Electrical equipment manufacture 28 - Machinery and equipment n.e.c. manufacture 29 - Car industry 30 - Other transport equipment manufacture 31 - Furniture manufacture 32 - Other manufacturing industries 33 - Machinery and equipment repair and installation

1 - General information

50,695 companies -1.3%

527,626 employees -1.5%

~ 10 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 3.5	100%	-0.3%
Purchases & stocks variance	M$ -2.0	-58%	-1.5 points
Gross margin	M$ 1.5	42%	+1.5 points
Operating expenses & revenues	M$ -0.8	-22%	+1.2 points
Taxes and subsidies	M$ 0.0	1%	-0.1 points
Value added at factor costs	M$ 0.7	20%	+0.5 points
Wages costs (1 employee = K$ 51)	M$ -0.5	-15%	+0.6 points
Gross operating surplus	M$ 0.2	5%	-0.1 points
Depreciation and provisions	M$ -0.1	-2%	+0.2 points
Operating income	M$ 0.1	3%	-0.3 points
Financial incomes and costs	M$ 0.0	-1%	+0.9 points
Earnings before taxes	M$ 0.1	3%	+0.6 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%	+0.6 points
Self-financing capacity	M$ 0.2	6%	+2.5 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 0.3	7%	Equity	M$ 2.4	47%
Of which goodwill	M$ 0.2	4%	Of which share capital	M$ 1.0	19%
Gross tangible assets	M$ 1.6	32%	Bank loans	M$ 1.6	32%
Of which lands	M$ 0.0	1%
Gross financial capital assets	M$ 2.7	53%
Depreciations	M$ -1.4	-28%
Net fixed assets	M$ 3.2	64%	Permanent capital	M$ 4.0	78%
Stocks	M$ 0.3	7%	Payables	M$ 0.4	8%
Receivables	M$ 1.1	22%	Other liabilities	M$ 0.7	14%
Cash	M$ 0.4	7%
Other assets	M$ 0.0	0%
Current assets	M$ 1.8	36%	Short term debts	M$ 1.1	22%
total assets	M$ 5.1	100%	total liabilities	M$ 5.1	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 44 days)	M$ 0.3	10%
Receivables (payment terms : 93 - 112 days)	M$ 1.1	31%
Other assets	M$ 0.0	0%
Payables (payment terms : 43 - 52 days)	M$ -0.4	-11%
Other liabilities	M$ -0.7	-20%
Net working capital (A)	M$ 0.4	10%
Permanent capital	M$ 4.0	112%
Net fixed assets	M$ -3.2	-92%
Working capital (B)	M$ 0.7	20%
Cash (B - A)	M$ 0.4	10%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 3.5

Assets M$ 5.1

70%

Profit rate

Operating income M$ 0.1

Turnover M$ 3.5

2.8%

Return on investment

Operating income M$ 0.1

Assets M$ 5.1

1.9%

1 - General information

45,238 companies -1.1%

92,212 employees -6.3%

~ 2 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 249	100%	+0.0%
Purchases & stocks variance	K$ -93	-37%	+37.3 points
Gross margin	K$ 156	63%	+62.7 points
Operating expenses & revenues	K$ -55	-22%	+22.1 points
Taxes and subsidies	K$ 2	1%	-0.9 points
Value added at factor costs	K$ 102	41%	+41.0 points
Wages costs (1 employee = K$ 41)	K$ -83	-33%	+33.3 points
Gross operating surplus	K$ 19	8%	+7.7 points
Depreciation and provisions	K$ -10	-4%	+4.0 points
Operating income	K$ 9	4%	+3.8 points
Financial incomes and costs	K$ 2	1%	-0.7 points
Earnings before taxes	K$ 8	3%	+3.1 points
Exceptional incomes and costs	K$ 2	1%	-0.7 points
Income tax	K$ -1	0%	+0.4 points
Net income	K$ 9	3%	+3.4 points
Self-financing capacity	K$ 18	7%	+7.3 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 71	37%	Equity	K$ 65	33%
Of which goodwill	K$ 68	35%	Of which share capital	K$ 29	15%
Gross tangible assets	K$ 120	62%	Bank loans	K$ 63	32%
Of which lands	K$ 0	0%
Gross financial capital assets	K$ 12	6%
Depreciations	K$ -81	-42%
Net fixed assets	K$ 123	63%	Permanent capital	K$ 128	66%
Stocks	K$ 9	5%	Payables	K$ 23	12%
Receivables	K$ 32	17%	Other liabilities	K$ 43	22%
Cash	K$ 32	17%
Other assets	K$ -3	-1%
Current assets	K$ 71	37%	Short term debts	K$ 66	34%
total assets	K$ 194	100%	total liabilities	K$ 194	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 23 days)	K$ 9	4%
Receivables (payment terms : 39 - 47 days)	K$ 32	13%
Other assets	K$ -3	-1%
Payables (payment terms : 48 - 57 days)	K$ -23	-9%
Other liabilities	K$ -43	-17%
Net working capital (A)	K$ -27	-11%
Permanent capital	K$ 128	51%
Net fixed assets	K$ -123	-49%
Working capital (B)	K$ 5	2%
Cash (B - A)	K$ 32	13%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 249

Assets K$ 194

128%

Profit rate

Operating income K$ 9

Turnover K$ 249

3.8%

Return on investment

Operating income K$ 9

Assets K$ 194

4.9%

1 - General information

5,194 companies -2.8%

131,446 employees -5.1%

~ 25 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 5.2	100%	+0.0%
Purchases & stocks variance	M$ -2.7	-53%	+52.6 points
Gross margin	M$ 2.4	47%	+47.4 points
Operating expenses & revenues	M$ -1.0	-20%	+19.9 points
Taxes and subsidies	M$ 0.1	1%	-1.0 points
Value added at factor costs	M$ 1.3	26%	+26.2 points
Wages costs (1 employee = K$ 41)	M$ -1.0	-20%	+20.3 points
Gross operating surplus	M$ 0.3	6%	+5.9 points
Depreciation and provisions	M$ -0.1	-2%	+2.4 points
Operating income	M$ 0.2	3%	+3.5 points
Financial incomes and costs	M$ 0.0	0%	-0.4 points
Earnings before taxes	M$ 0.2	3%	+3.1 points
Exceptional incomes and costs	M$ 0.0	1%	-0.6 points
Income tax	M$ 0.0	-1%	+0.9 points
Net income	M$ 0.1	3%	+2.8 points
Self-financing capacity	M$ 0.2	5%	+4.8 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 0.4	8%	Equity	M$ 2.1	48%
Of which goodwill	M$ 0.3	6%	Of which share capital	M$ 0.7	17%
Gross tangible assets	M$ 2.3	54%	Bank loans	M$ 1.1	25%
Of which lands	M$ 0.0	1%
Gross financial capital assets	M$ 0.9	21%
Depreciations	M$ -1.7	-39%
Net fixed assets	M$ 1.9	45%	Permanent capital	M$ 3.1	73%
Stocks	M$ 0.5	12%	Payables	M$ 0.6	13%
Receivables	M$ 1.1	26%	Other liabilities	M$ 0.6	13%
Cash	M$ 0.7	17%
Other assets	M$ 0.0	0%
Current assets	M$ 2.4	55%	Short term debts	M$ 1.1	27%
total assets	M$ 4.3	100%	total liabilities	M$ 4.3	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 48 days)	M$ 0.5	10%
Receivables (payment terms : 66 - 79 days)	M$ 1.1	22%
Other assets	M$ 0.0	0%
Payables (payment terms : 46 - 55 days)	M$ -0.6	-11%
Other liabilities	M$ -0.6	-11%
Net working capital (A)	M$ 0.5	10%
Permanent capital	M$ 3.1	61%
Net fixed assets	M$ -1.9	-37%
Working capital (B)	M$ 1.2	24%
Cash (B - A)	M$ 0.7	14%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 5.2

Assets M$ 4.3

120%

Profit rate

Operating income M$ 0.2

Turnover M$ 5.2

3.5%

Return on investment

Operating income M$ 0.2

Assets M$ 4.3

4.2%

1 - General information

263 companies 4.8%

303,968 employees 1.8%

~ 1,156 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 537	100%	+0.5%
Purchases & stocks variance	M$ -323	-60%	-2.0 points
Gross margin	M$ 214	40%	+2.0 points
Operating expenses & revenues	M$ -118	-22%	+1.5 points
Taxes and subsidies	M$ 7	1%	-0.1 points
Value added at factor costs	M$ 90	17%	+0.8 points
Wages costs (1 employee = K$ 58)	M$ -67	-12%	+0.9 points
Gross operating surplus	M$ 23	4%	-0.1 points
Depreciation and provisions	M$ -9	-2%	+0.2 points
Operating income	M$ 14	3%	-0.3 points
Financial incomes and costs	M$ -5	-1%	+1.3 points
Earnings before taxes	M$ 19	3%	+1.0 points
Exceptional incomes and costs	M$ -3	0%	+0.1 points
Income tax	M$ -3	-1%	-0.1 points
Net income	M$ 13	2%	+1.0 points
Self-financing capacity	M$ 31	6%	+2.6 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 46	5%	Equity	M$ 402	47%
Of which goodwill	M$ 19	2%	Of which share capital	M$ 168	20%
Gross tangible assets	M$ 247	29%	Bank loans	M$ 277	32%
Of which lands	M$ 7	1%
Gross financial capital assets	M$ 498	58%
Depreciations	M$ -225	-26%
Net fixed assets	M$ 566	66%	Permanent capital	M$ 678	79%
Stocks	M$ 55	6%	Payables	M$ 62	7%
Receivables	M$ 184	21%	Other liabilities	M$ 116	14%
Cash	M$ 50	6%
Other assets	M$ 2	0%
Current assets	M$ 291	34%	Short term debts	M$ 179	21%
total assets	M$ 857	100%	total liabilities	M$ 857	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 45 days)	M$ 55	10%
Receivables (payment terms : 103 - 123 days)	M$ 184	34%
Other assets	M$ 2	0%
Payables (payment terms : 42 - 51 days)	M$ -62	-12%
Other liabilities	M$ -116	-22%
Net working capital (A)	M$ 62	12%
Permanent capital	M$ 678	126%
Net fixed assets	M$ -566	-105%
Working capital (B)	M$ 113	21%
Cash (B - A)	M$ 50	9%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 537

Assets M$ 857

63%

Profit rate

Operating income M$ 14

Turnover M$ 537

2.6%

Return on investment

Operating income M$ 14

Assets M$ 857

1.6%

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