I - Hosting and catering

Statistics Section I

Description

This section includes the provision of accommodation facilities for short stays for visitors or other travellers and the provision of full meals for immediate consumption. The amount and type of additional services offered under this section may vary considerably.

Activities

55 - Hosting 56 - Catering

1 - General information

258,278 companies 0.7%

842,788 employees -3.3%

~ 3 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 406	100%	+5.3%
Purchases & stocks variance	K$ -94	-23%	+0.5 points
Gross margin	K$ 312	77%	-0.5 points
Operating expenses & revenues	K$ -123	-30%	+1.3 points
Taxes and subsidies	K$ 8	2%	-0.1 points
Value added at factor costs	K$ 167	41%	-1.0 points
Wages costs (1 employee = K$ 41)	K$ -133	-33%	0.0 points
Gross operating surplus	K$ 34	8%	-1.0 points
Depreciation and provisions	K$ -18	-4%	-0.8 points
Operating income	K$ 16	4%	-0.2 points
Financial incomes and costs	K$ 1	0%	+0.5 points
Earnings before taxes	K$ 15	4%	+0.4 points
Exceptional incomes and costs	K$ 6	2%	-0.9 points
Income tax	K$ -4	-1%	0.0 points
Net income	K$ 18	4%	+1.3 points
Self-financing capacity	K$ 33	8%	0.0 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 92	13%	Equity	K$ 226	32%
Of which goodwill	K$ 80	11%	Of which share capital	K$ 149	21%
Gross tangible assets	K$ 330	47%	Bank loans	K$ 291	42%
Of which lands	K$ 21	3%
Gross financial capital assets	K$ 254	36%
Depreciations	K$ -214	-31%
Net fixed assets	K$ 462	66%	Permanent capital	K$ 517	74%
Stocks	K$ 16	2%	Payables	K$ 46	7%
Receivables	K$ 143	20%	Other liabilities	K$ 137	20%
Cash	K$ 78	11%
Other assets	K$ 2	0%
Current assets	K$ 238	34%	Short term debts	K$ 183	26%
total assets	K$ 700	100%	total liabilities	K$ 700	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 25 days)	K$ 16	4%
Receivables (payment terms : 106 - 127 days)	K$ 143	35%
Other assets	K$ 2	1%
Payables (payment terms : 61 - 74 days)	K$ -46	-11%
Other liabilities	K$ -137	-34%
Net working capital (A)	K$ -23	-6%
Permanent capital	K$ 517	127%
Net fixed assets	K$ -462	-114%
Working capital (B)	K$ 55	14%
Cash (B - A)	K$ 78	19%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 406

Assets K$ 700

58%

Profit rate

Operating income K$ 16

Turnover K$ 406

4.0%

Return on investment

Operating income K$ 16

Assets K$ 700

2.3%

1 - General information

245,788 companies 0.7%

318,724 employees -4.8%

~ 1 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	K$ 156	100%	+4.8%
Purchases & stocks variance	K$ -45	-29%	-0.4 points
Gross margin	K$ 111	71%	+0.4 points
Operating expenses & revenues	K$ -53	-34%	-0.1 points
Taxes and subsidies	K$ 3	2%	-0.1 points
Value added at factor costs	K$ 56	36%	+0.4 points
Wages costs (1 employee = K$ 42)	K$ -54	-35%	-0.6 points
Gross operating surplus	K$ 1	1%	+1.0 points
Depreciation and provisions	K$ -8	-5%	-0.6 points
Operating income	K$ -6	-4%	+1.6 points
Financial incomes and costs	K$ 1	1%	+0.2 points
Earnings before taxes	K$ -8	-5%	+1.8 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$ 1	0%	+1.5 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	K$ 56	31%	Equity	K$ 47	26%
Of which goodwill	K$ 53	29%	Of which share capital	K$ 37	20%
Gross tangible assets	K$ 118	65%	Bank loans	K$ 67	37%
Of which lands	K$ 3	2%
Gross financial capital assets	K$ 21	12%
Depreciations	K$ -65	-36%
Net fixed assets	K$ 130	72%	Permanent capital	K$ 114	63%
Stocks	K$ 4	2%	Payables	K$ 19	10%
Receivables	K$ 28	15%	Other liabilities	K$ 48	26%
Cash	K$ 30	17%
Other assets	K$ -12	-6%
Current assets	K$ 50	28%	Short term debts	K$ 66	37%
total assets	K$ 180	100%	total liabilities	K$ 180	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 15 days)	K$ 4	3%
Receivables (payment terms : 53 - 64 days)	K$ 28	18%
Other assets	K$ -12	-7%
Payables (payment terms : 57 - 69 days)	K$ -19	-12%
Other liabilities	K$ -48	-30%
Net working capital (A)	K$ -46	-29%
Permanent capital	K$ 114	73%
Net fixed assets	K$ -130	-83%
Working capital (B)	K$ -16	-10%
Cash (B - A)	K$ 30	19%

5 - Profitability analysis

Asset turnover ratio

Turnover K$ 156

Assets K$ 180

87%

Profit rate

Operating income K$ -6

Turnover K$ 156

-4.2%

Return on investment

Operating income K$ -6

Assets K$ 180

-3.6%

1 - General information

12,322 companies -0.1%

294,960 employees -4.1%

~ 24 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 2.8	100%	+6.0%
Purchases & stocks variance	M$ -0.6	-21%	+0.1 points
Gross margin	M$ 2.2	79%	-0.1 points
Operating expenses & revenues	M$ -0.8	-28%	+0.8 points
Taxes and subsidies	M$ 0.1	2%	-0.2 points
Value added at factor costs	M$ 1.3	45%	-1.2 points
Wages costs (1 employee = K$ 39)	M$ -0.9	-33%	-0.2 points
Gross operating surplus	M$ 0.3	12%	-1.0 points
Depreciation and provisions	M$ -0.1	-5%	-0.2 points
Operating income	M$ 0.2	7%	-0.8 points
Financial incomes and costs	M$ 0.0	1%	-1.4 points
Earnings before taxes	M$ 0.2	6%	-2.1 points
Exceptional incomes and costs	M$ 0.0	2%	-0.6 points
Income tax	M$ 0.0	-1%	0.0 points
Net income	M$ 0.2	7%	-1.6 points
Self-financing capacity	M$ 0.3	11%	-1.1 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 0.4	9%	Equity	M$ 2.1	42%
Of which goodwill	M$ 0.4	7%	Of which share capital	M$ 1.2	25%
Gross tangible assets	M$ 2.6	52%	Bank loans	M$ 2.0	40%
Of which lands	M$ 0.2	3%
Gross financial capital assets	M$ 1.8	36%
Depreciations	M$ -1.6	-32%
Net fixed assets	M$ 3.2	65%	Permanent capital	M$ 4.0	82%
Stocks	M$ 0.2	3%	Payables	M$ 0.3	5%
Receivables	M$ 0.9	18%	Other liabilities	M$ 0.6	12%
Cash	M$ 0.6	13%
Other assets	M$ 0.1	2%
Current assets	M$ 1.7	35%	Short term debts	M$ 0.9	18%
total assets	M$ 4.9	100%	total liabilities	M$ 4.9	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 39 days)	M$ 0.2	6%
Receivables (payment terms : 93 - 112 days)	M$ 0.9	31%
Other assets	M$ 0.1	3%
Payables (payment terms : 56 - 67 days)	M$ -0.3	-10%
Other liabilities	M$ -0.6	-22%
Net working capital (A)	M$ 0.2	8%
Permanent capital	M$ 4.0	145%
Net fixed assets	M$ -3.2	-114%
Working capital (B)	M$ 0.9	31%
Cash (B - A)	M$ 0.6	23%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 2.8

Assets M$ 4.9

57%

Profit rate

Operating income M$ 0.2

Turnover M$ 2.8

7.1%

Return on investment

Operating income M$ 0.2

Assets M$ 4.9

4.0%

1 - General information

168 companies 2.4%

229,104 employees -0.1%

~ 1,364 employees
per company

2 - Income statement

	Average	%	Trend
Out of taxes turnover	M$ 191	100%	+5.0%
Purchases & stocks variance	M$ -36	-19%	+1.9 points
Gross margin	M$ 155	81%	-1.9 points
Operating expenses & revenues	M$ -55	-29%	+3.5 points
Taxes and subsidies	M$ 4	2%	-0.1 points
Value added at factor costs	M$ 84	44%	-2.5 points
Wages costs (1 employee = K$ 42)	M$ -58	-30%	+0.9 points
Gross operating surplus	M$ 26	14%	-3.4 points
Depreciation and provisions	M$ -6	-3%	-1.7 points
Operating income	M$ 20	10%	-1.7 points
Financial incomes and costs	M$ -2	-1%	+2.9 points
Earnings before taxes	M$ 21	11%	+1.2 points
Exceptional incomes and costs	M$ 3	1%	-1.8 points
Income tax	M$ -1	0%	-0.1 points
Net income	M$ 23	12%	+3.1 points
Self-financing capacity	M$ 27	14%	-0.9 points

3 - Balance sheet

Assets	Average	%	Liabilities	Average	%
Gross intangible assets	M$ 28	6%	Equity	M$ 128	28%
Of which goodwill	M$ 19	4%	Of which share capital	M$ 84	19%
Gross tangible assets	M$ 147	32%	Bank loans	M$ 203	45%
Of which lands	M$ 16	4%
Gross financial capital assets	M$ 231	51%
Depreciations	M$ -118	-26%
Net fixed assets	M$ 287	63%	Permanent capital	M$ 331	73%
Stocks	M$ 7	1%	Payables	M$ 24	5%
Receivables	M$ 115	26%	Other liabilities	M$ 97	22%
Cash	M$ 29	6%
Other assets	M$ 14	3%
Current assets	M$ 166	37%	Short term debts	M$ 121	27%
total assets	M$ 452	100%	total liabilities	M$ 452	100%

4 - Cash

	Average	% Turnover
Stocks (stock cover : 25 days)	M$ 7	4%
Receivables (payment terms : 181 - 217 days)	M$ 115	60%
Other assets	M$ 14	8%
Payables (payment terms : 73 - 88 days)	M$ -24	-12%
Other liabilities	M$ -97	-51%
Net working capital (A)	M$ 16	8%
Permanent capital	M$ 331	173%
Net fixed assets	M$ -287	-150%
Working capital (B)	M$ 45	23%
Cash (B - A)	M$ 29	15%

5 - Profitability analysis

Asset turnover ratio

Turnover M$ 191

Assets M$ 452

42%

Profit rate

Operating income M$ 20

Turnover M$ 191

10.3%

Return on investment

Operating income M$ 20

Assets M$ 452

4.4%

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