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VEIKALA “VISS VIRTUVEI ” FINANŠU ANALĪZE Jūnijs 2011

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Veikala “ Viss Virtuvei ” Finanšu analīze. J ūnijs 2011. Saturs. 1. Kompānijas «Viss Virtuvei» budžeta izpildes analīze 2. Kompānijas «Viss Virtuvei» finanšu rādītāju analīze 3. Veikalu rentabilitātes analīze. 1. «Viss virtuvei» budžeta izpildes analīze. Apgrozījums - Jūnijs. - PowerPoint PPT Presentation

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  • VEIKALA VISS VIRTUVEI FINANU ANALZEJnijs 2011

  • Saturs1. Kompnijas Viss Virtuvei budeta izpildes analze 2. Kompnijas Viss Virtuvei finanu rdtju analze 3. Veikalu rentabilittes analze

  • 1. Viss virtuvei budeta izpildes analze

  • Apgrozjums - JnijsJnij konsolidt apgrozjuma rdtji sasniedz augstkus rezulttus, nek bija plnots budet (8%);Tomr apgrozjums ir lielks tikai divs pilsts:Rg + 9,8%;Liepj + 7,7%;Bet Ventspil iemumi ir mazki par 1,2%, nek bija plnots (ldzga tendence bija ar iepriekj mnes).

  • Apgrozjums - Jnijs

  • Bruto peas rdtji ar ir augstki, nek bija plnots budet, tomr, emot vr zemkus uzcenojumus par plnotajiem (250%), starpba ir 4%;Vidjais uzcenojums atiras dads pilsts:Rg tas ir lielks - 280%;Ventspil - 220%;Daugavpil - 260%.Bruto pea Jnijs

  • Bruto pea - Jnijs

  • Neto pea ir ievrojami lielka, nek bija plnots budet (LVL 22262 pret LVL 11185).Tik augsta neto pea ir saistta ar ievrojami zemkm prdoanas izmaksm, nek bija plnots (-21%), t.sk.:Bruto algas - 25% (- LVL 3200);Iekjs apmcbas -7% (- LVL 340);U.c. (loistika, nolietojums).

    Neto pea - Jnijs

  • Tomr administratvs izmaksas ir lielkas nek bija plnots budet (+ 11%), kas galvenokrt ir saistts ar negaidti augstiem biroja darbinieku cea izdevumiem aj mnes.Neskatoties uz to, ka prdoanas izmaksas aj mnes ir ievrojami zemkas, ir vairkas pozcijas, kas ir prtrtas saldzinot ar budetu.Neto pea - Jnijs

  • Top 10 budeta prtria pozcijas (%)

    Pozcija%LVLVieta apgrozjumu topTransporta izmaksas1683%1 3242Biroja tehnika, piederumi403%9894Apdroinanas maksjumi292%3388Tekos rekonstrukcijas, remonti266%26510Darba aprbi60%9017Personla atlase, ANO apmcba56%8118Mrketinga izdevumi38%8496Kanceleja, ANO saimniecisks preces28%1120Komunlie maksjumi28%9185Telpu noma 25%2 1001

  • Top 10 budeta prtria pozcijas (pc apgrozjuma)

    PozcijaLVL%Vieta % top Telpu noma 2 10025%10Transporta izmaksas1 3241683%1Apsardze1 05010%16Biroja tehnika, piederumi989403%2Komunlie maksjumi91828%9Mrketinga izdevumi84938%7Korporatvie paskumi38917%13Apdroinanas maksjumi338292%3Juristu pakalpojumu apmaksa27021%12Tekos rekonstrukcijas, remonti265266%4

  • Neto pea - Jnijs

  • SecinjumiJnij konsolidt apgrozjuma rdtji ir augstki, nek bija plnots budet (9%);Tomr, zemku uzcenojumu nek gaidts d (250%), bruto peas pieaugums ir tikai 6%;Neto pea omnes ir ievrojami lielka, nek bija plnots budet (LVL 22,262 pret 11,185 LVL);Tik liela neto pea ir saistta ar ievrojami zemkm prdoanas izmaksm, nek bija plnots (-21%).

  • 2. Viss Virtuvei Finanu rdtju analze

  • Bilances rdtjiTeko likviditte jnij pieauga, kas saistts ar apgrozmo ldzeku palielinjumu (+10,2%), kas bija lielks nek pieaugums stermia kreditoriem (+1,5%);ds strauj apgrozmo ldzeku pieaugums ir, galvenokrt, saistts ar:Krjumu pieaugumu(11,1%);Debitoru pieaugumu (9,9%);

  • Bilances rdtji

  • Bruto rentabilitte samazinjs no 40,5% maij ldz 39,7% jnij un sasniedza zemko punktu pdjos seos mneos;Tas ir saistts ar zemkiem uzcenojumiem omnes (250% pret 258%);Uzcenojumu kritums ir saistts ar lielm atlaidm omnes (vidj atlaides likme sasniedza 30,2%);Tomr Neto rentabilitte palielinjs no 18,3% ldz 19,2%, kas ir saistts ar ievrojamo samazinjumu prdoanas izmakss, saldzinot ar maiju;Samazinjums, galvenokrt, tirdzniecbas un loistikas izmaksud (-30% un -15%).

    PZA Koeficienti

  • PZA Koeficienti

  • Darbbas un finanu risksZems uzcenojums omnes ietekmjis operacionlo sviru (OLE) negatvi: OLE samazinjs no 2,88 ldz 2,79;Finanu svira (FLE) turpinja turties augstk par 1. Tomr, sakar ar ievrojamu pardu atmaksanu pdjos trs mneos, im koeficientam ir bijusi tendence samazinties, un jnij tas samazinjs no 1,23 ldz 1,20.

  • Darbbas un finanu risks

    Chart1

    1.262.79

    1.252.77

    1.262.8

    1.252.81

    1.232.88

    1.22.79

    FLE

    OLE

    Group Info

    Group #31

    Anna Bushnaya

    Artjoms Lemberskis

    Karina Kazanovska

    Vadims Korsaks

    Input

    Forecasts200920102011201220132014

    Sales

    Northern & Western Europe-1.78%1.00%2.00%3.00%3.00%3.00%

    Eastern Europe-3.09%-12.00%0.50%3.00%6.00%8.00%

    Asia18.82%15.00%14.00%13.00%12.00%12.00%

    Other18.55%15.00%12.00%10.00%8.00%6.00%

    COGS

    COGS, % of sales49.15%48.00%46.00%45.00%45.00%45.00%

    Expenses

    Marketing-15.01%14.00%9.00%9.00%9.00%9.00%

    Sales-1.27%-0.60%1.00%2.00%3.00%3.00%

    Distribution-10.08%-2.00%0.50%1.00%2.00%2.00%

    Administration-1.75%-0.10%0.50%1.00%2.00%2.00%

    Special items-84.03%20.00%20.00%20.00%20.00%20.00%

    Other45.15%20.00%20.00%20.00%20.00%30.00%

    Interest rates

    Interest rate, paid-6.87%-6.00%-6.00%-6.00%-6.00%-6.00%

    Interest rate, received26.45%26.00%26.00%26.00%26.00%26.00%

    Assets

    Inventories, % of sales6.06%6.00%6.00%6.00%6.00%6.00%

    Recievables, % of sales14.06%14.00%14.00%14.00%14.00%14.00%

    Prepayments, % of sales1.12%1.00%1.00%1.00%1.00%1.00%

    Cash and cash equivalents, % of sales4.54%4.50%4.50%4.50%4.50%4.50%

    Other current assets, % of sales0.16%1.00%1.00%1.00%1.00%1.00%

    Other non current assets, % of sales5.23%5.00%5.00%5.00%5.00%5.00%

    Liabilities

    Non current interest bearing-12.12%-5.00%-1.00%1.00%3.00%3.00%

    Non current non interest bearing1.40%2.00%2.00%2.00%2.00%2.00%

    Borrowings-44.65%-10.00%-5.00%2.00%5.00%5.00%

    Corporation tax, % of operating expenses11.91%12.00%12.00%12.00%12.00%12.00%

    Trade payables, % of operating expenses222.87%220.00%220.00%220.00%220.00%220.00%

    Other non interest bearing liabilities4.52%5.00%5.00%5.00%5.00%5.00%

    Tax rate-25.10%-30.00%-30.00%-30.00%-30.00%-30.00%

    Dividents payout ratio0.00%10.00%30.00%50.00%60.00%60.00%

    Minority12.13%12.00%12.00%12.00%12.00%12.00%

    Investment

    Investmnets in assosiates-439-500-500-500-500-500

    Intangible assets-3.40%3.00%5.00%5.00%5.00%5.00%

    Land and building

    Acquisition/disposals of new entities-1008090026003000

    Disposals/adjustments*0.00%0.00%0.00%0.00%0.00%

    Depreciation of disposal and other items0.00%0.00%0.00%0.00%0.00%

    Depreciation for the year3.54%3.50%3.50%3.50%3.50%3.50%

    Plant and machinery

    Acquisition/disposals of new entities-15090110026003000

    Disposals/adjustments*0.00%0.00%0.00%0.00%0.00%

    Depreciation of disposals/adjustments**0.00%0.00%0.00%0.00%0.00%

    Depreciation for the year5.77%5.70%5.70%5.70%5.70%5.70%

    Features and fittings

    Acquisition/disposals of new entities-50905009001000

    Disposals/adjustments*0.00%0.00%0.00%0.00%0.00%

    Depreciation of disposals/adjustments**0.00%0.00%0.00%0.00%0.00%

    Depreciation for the year14.16%14.15%14.15%14.15%14.15%14.15%

    Construction in progress-20.00%-10.00%5.00%10.00%10.00%

    *Disposals/adjustments:

    Additions

    Disposals

    Foreign exchange adjustments etc.

    Transfers

    Transfer to/from assets held for sale

    **Depreciation of disposals/adjustments:

    Disposals

    Impairment losses

    Foreign exchange adjustments etc.

    Transfers

    Transfer to/from assets held for sale

    Data for Equity Valuation

    Risk-free rate3.81%retrieved from Bloomberg, 10 years US risk-free rate

    Market risk premium3.5%historical data, on average

    Beta1.21retrieved from Reuters database, for Carlsberg A/S

    Expected steady state ROE12.00%assumption

    Expected steady state payout ratio70.00%assumption

    Sales

    Sales200920102011201220132014

    Northern & Western Europe36,46636,83137,56738,69439,85541,051

    Eastern Europe18,54516,32016,40116,89317,90719,339

    Asia4,2244,8585,5386,2587,0087,849

    Other147169189208225238

    Net sales59,38258,17759,69562,05364,99568,478

    Expenses

    Expenses200920102011201220132014

    Marketing4,5085,1395,6026,1066,6557,254

    Sales4,8374,8084,8564,9535,1025,255

    Distribution6,6446,5116,5446,6096,7416,876

    Total sales and distribution15,98916,45817,00117,66818,49819,385

    Administration3,8653,8613,8803,9193,9984,078

    Other4345216257509001,170

    Net expenses20,28820,84021,50722,33723,39624,633

    CGS

    Cost of goods solds (as a percentage of revenue) (DKK million)200920102011201220132014

    Cost of materials16,98115,70315,44215,70316,44717,329

    Direct staff costs1,2701,1741,1551,1741,2301,296

    Machinery costs818756744756792835

    Depreciation amortisation and impairment losses2,5812,3872,3472,3872,5002,634

    Indirect production overheads3,3533,1013,0493,1013,2483,422

    Purchased finished goods and other costs5,1944,8034,7234,8035,0315,300

    Total CGS30,19727,92527,46027,92429,24830,815

    Change in CGS-7.52%-1.67%1.69%4.74%5.36%

    Investment

    Investment200920102011201220132014

    Land and building 01.0116,65616,68616,81317,12018,24721,074

    Acquisition/disposals of new entities-197-100809002,6003,000

    Disposals/adjustments*227227227227227227

    Cost at 31.1216,68616,81317,12018,24721,07424,301

    Accrued Depreciation4,1054,6955,3065,9386,5927,269

    Depreciation of disposals/adjustments**-360-360-360-360-360-360

    Depreciation for the year590611632654677701

    Depreciation at 31.124,3354,9465,5786,2326,9097,610

    Net value 31.1212,35111,86711,54212,01514,16516,691

    Plant and machinery27,43025,71024,16322,85622,55923,762

    Acquisition/disposal of new entities-323-150901,1002,6003,000

    Disposals/adjustments*-1,397-1,397-1,397-1,397-1,397-1,397

    Cost at 31.1225,71024,16322,85622,55923,76225,365

    Accrued Depreciation12,50213,98615,68017,61419,82122,341

    Depreciation of disposals/adjustments**-1,381-1,381-1,381-1,381-1,381-1,381

    Depreciation for the year1,4841,6941,9342,2072,5202,876

    Depreciation and others at 31.1212,60514,29916,23318,44020,96023,836

    Net value 31.1213,1059,8646,6234,1192,8021,529

    Features and fittings8,68210,20811,76913,47015,58118,092

    Acquisition/disposals of new entities-85-50905009001,000

    Disposals/adjustments*1,6111,6111,6111,6111,6111,611

    Cost at 31.1210,20811,76913,47015,58118,09220,703

    Accrued Depreciation5,4946,9398,58810,47112,62115,074

    Depreciation of disposals/adjustments**-596-596-596-596-596-596

    Depreciation for the year1,4451,6491,8832,1492,4532,801

    Depreciation and others at 31.126,3437,9929,87512,02514,47817,279

    Net value 31.123,8653,7773,5953,5563,6143,424

    Construction in progress1,0238181,0241,0751,0251,128

    Total Investment30,34426,32622,78420,76621,60622,773

    Depreciation for the year3,9544,4495,0115,6506,377

    BS

    Balance Sheet (DKK million)

    Assets2008200920102011201220132014Equity & Liabilities2008200920102011201220132014

    Non-current assets:Equity:

    Intangible assets72,88470,40572,51776,14379,95083,94888,145Share capital (number fo shares)501501501501501501501

    Property, plant and equipment32,56030,34426,32622,78420,76621,60622,773Reserves-9,105-11,685-11,685-11,685-11,685-11,685-11,685

    Investments in associates2,1892,6282,1281,6281,128628128Retained earnings + minority55,12258,45763,01267,17570,46173,17875,996

    Other non-current assets3,0293,1032,9092,9853,1033,2503,424Total equity46,51847,27351,82855,99159,27761,99464,812

    Total non-current assets110,662106,480103,880103,540104,947109,432114,469

    Non-current liabilities:

    Current assets:

    Interest bearing liabilities42,60737,44235,57035,21435,56636,63337,732

    Inventories5,2283,6013,4913,5823,7233,9004,109Non interest bearing liabilities10,67810,82811,04511,26511,49111,72111,955

    Receivables9,6788,3488,1458,3578,6879,0999,587Total non-current liabilities53,28548,27046,61446,48047,05748,35449,687

    Prepayments1,211666582597621650685

    Cash and cash equivalents2,7292,6942,6182,6862,7922,9253,082Current liabilities:

    Other current assets16097582597621650685

    Surplus liquidity--3,1897,2739,8239,6018,989Borrowings9,1655,0734,5664,3374,4244,6454,878

    Total current assets19,00615,40618,60523,09326,26726,82527,136Corporation tax283424306289285288297

    Total assets129,668121,886122,486126,633131,214136,257141,605Trade payables8,0617,9325,6125,2985,2215,2795,449

    Other non interest bearing liabilities12,35612,91413,56014,23814,95015,69716,482

    Overdraft--00000

    Total current liabilities29,86526,34324,04324,16224,87925,90927,106

    Total liabilities83,15074,61370,65870,64271,93674,26376,793

    Total equity and liabilities129,668121,886122,486126,633131,214136,257141,605

    IS

    Income statement (DKK million)2008200920102011201220132014

    Net revenue59,94459,38258,17759,69562,05364,99568,478

    Cost of sales-31,249-30,197-27,925-27,460-27,924-29,248-30,815

    Gross profit28,69529,18530,25232,23634,12935,74737,663

    Sales and distribution expenses-17,592-15,989-16,458-17,001-17,668-18,498-19,385

    Administrative expenses-3,934-3,865-3,861-3,880-3,919-3,998-4,078

    Net other operating items435129-521-625-750-900-1,170

    Operating profit before special items7,6049,4609,41210,72911,79212,35113,030

    Special items-1,641-262-314-377-453-543-652

    Financial income1,269579683553423293163

    Financial expenses-4,724-3,559-2,551-2,408-2,373-2,399-2,477

    Profit before tax2,5086,2187,2308,4979,3909,70210,065

    Corporation tax383-1,561-2,169-2,549-2,817-2,911-3,019

    Consolidated profit2,8914,6575,0615,9486,5736,7917,045

    Attributable to:

    Non-controlling interests572565607714789815845

    Shareholders in Carlsberg Breweries A/S2,3194,0924,4545,2345,7845,9766,200

    CFS

    Cash Flow Statement (DKK million)20102011201220132014

    non current assets

    Operating profit before special items9,41210,72911,79212,35113,030current assets

    Depreciation3,9544,4495,0115,6506,377

    Change in cash and cash equivalents76-68-106-132-157surplus

    Change in inventories-11091141177209

    Change in other current assets48515242935

    Change in prepayments-8415242935Investment

    Change in receivables-203213330412488Intangible

    Change in accounts payable-2,320-314-7758170investment in associates

    Other non interest bearing liabilities646678712747785other

    Change in current borrowings-507-22887221232total

    Change in intangable assets2,1123,6263,8073,9984,197

    Taxes-2,169-2,549-2,817-2,911-3,019change in inventories

    Change in taxes payable-118-17-439Change in receivables

    CF from operating activities6,7748,71910,27111,34412,464

    change in prepayments

    Net investments64-907-2,992-6,491-7,544change in cash

    Investments in associates500500500500500change in other

    Change in other non current assets194-76-118-147-174total

    Special items-314-377-453-543-652

    CF from investing activities443-860-3,063-6,681-7,870

    Net increase in debt-1,872-3563521,0671,099

    Change in other non-current liabilities217221225230234

    Interest paid-2,551-2,408-2,373-2,399-2,477

    Interest received683553423293163

    Dividends5061,7843,2864,0754,227

    Change in share capital00000

    CF from financing activities-4,029-3,774-4,659-4,884-5,207

    CF for the period3,1894,0852,550-222-612

    Internal Calculations for Cash200920102011201220132014

    Cash for the year03,1894,0852,550-222-612

    Surplus liquidity/Bank overdraft3,1897,2739,8239,6018,989

    Ratios

    Ratios2008200920102011201220132014

    FLEOLETLE

    Growthjan1.262.796.57

    Sales--0.94%-2.03%2.61%3.95%4.74%5.36%feb1.252.773.16

    Assets--6.00%0.49%3.39%3.62%3.84%3.92%mar1.262.82.05

    Debt--10.27%-5.30%-0.02%1.83%3.23%3.41%apr1.252.816.04

    Equity-1.62%9.64%8.03%5.87%4.58%4.55%may1.232.882.98

    jun1.22.794.16

    Profitability

    ROE-10.01%10.71%11.48%11.74%11.46%11.36%

    ROA-7.54%8.02%8.90%9.29%9.22%9.20%Gross Margin41.0%40.1%39.8%40.3%40.5%39.7%

    PM-16.46%16.81%18.27%18.96%18.62%18.31%Net Margin17.2%18.1%17.9%17.5%18.3%19.2%

    TOA-45.80%47.73%48.74%49.00%49.53%50.26%

    ROA (check)-7.54%8.02%8.90%9.29%9.22%9.20%

    -

    Cap. employed98,29089,78891,96395,54399,268103,273107,422

    ROCE-9.95%10.89%11.86%12.31%12.19%12.14%

    PM-16.46%16.81%18.27%18.96%18.62%18.31%

    TOCE-60.42%64.79%64.91%64.95%65.47%66.31%

    ROCE (check)-9.95%10.89%11.86%12.31%12.19%12.14%

    -

    Fin. assets4,9185,3224,7464,3143,9203,5533,210

    RONA-10.13%11.14%12.30%12.93%12.95%13.07%

    OM-15.93%16.18%17.97%19.00%19.00%19.03%

    TONA-0.640.690.680.680.680.69

    RONA (check)-10.13%11.14%12.30%12.93%12.95%13.07%

    COD--4.28%-3.42%-3.41%-3.36%-3.34%-3.34%

    Rd--0.07-0.06-0.06-0.06-0.06-0.06

    Rnd--0.069-0.059-0.063-0.068-0.073-0.079

    Dib51,77242,51540,13639,55239,99141,27942,610

    Financial Position

    E/A-0.390.420.440.450.450.46

    D/E-1.581.361.261.211.201.18

    Dib/E-0.900.770.710.670.670.66

    ND/E1.010.790.680.630.610.610.61

    (1-t)-0.750.700.700.700.700.70

    LiquidityJanFebMarAprMayJun

    Current Ratio-0.980.931.051.061.051.11

    Qiuck ratio-0.450.630.810.910.880.85

    Liq. As/Sales-4.16%4.19%4.17%4.20%4.21%4.19%

    Leverage Formulas

    1.YEARROE*= (1 - t)* [ROA+ (ROA- COD)* D/E]

    200910.01%0.757.54%7.54%-4.28%1.79

    201010.71%0.78.02%8.02%-3.42%1.58

    201111.48%0.78.90%8.90%-3.41%1.36

    201211.74%0.79.29%9.29%-3.36%1.26

    201311.46%0.79.22%9.22%-3.34%1.21

    201411.36%0.79.20%9.20%-3.34%1.20

    2.YEARROE*= (1-t)*[ROCE+(ROCE -Rd)*Dib/E]

    200910.01%0.759.95%9.95%-6.87%1.11

    201010.71%0.710.89%10.89%-6.00%0.90

    201111.48%0.711.86%11.86%-6.00%0.77

    201211.74%0.712.31%12.31%-6.00%0.71

    201311.46%0.712.19%12.19%-6.00%0.67

    201411.36%0.712.14%12.14%-6.00%0.67

    3.YEARROE*= (1-t)*[RONA+(RONA -Rnd)*ND/E]

    200910.01%0.7510.13%10.13%-6.92%1.01

    201010.71%0.7011.14%11.14%-5.87%0.79

    201111.48%0.7012.30%12.30%-6.31%0.68

    201211.74%0.7012.93%12.93%-6.82%0.63

    201311.46%0.7012.95%12.95%-7.35%0.61

    201411.36%0.7013.07%13.07%-7.86%0.61

    Inventory2008200920102011201220132014

    Number of days goods are stored-53.3646.3547.0047.7447.5747.43

    Cost per day (DKK million)-82.7376.5175.2376.5080.1384.43

    Accounts Receivables

    Number of days oustanding in A/R-55.4051.7450.4550.1349.9449.80

    Cost per day (DKK million)-162.69159.39163.55170.01178.07187.61

    Accounts Payables

    Number of days oustanding in A/P-131.62120.5498.7493.6289.2286.52

    Cost per day (DKK million)-60.7556.1855.2556.1858.8462.00

    FLE-1.571.351.281.251.251.25

    OLE-2.042.051.961.931.972.01

    TLE-3.212.772.522.422.452.50

    Ratios

    Current Ratio

    Liq. As/Sales

    Equity Evaluation

    Gross Margin

    Net Margin

    Sensitivity Analysis

    FLE

    OLE

    Sheet1

    Equity Valuation

    Required rate of return8.05%CAMP model

    Expected steady state growth4.40%g=ROE*(1-pr)

    Expected steady state ROE11.00%

    Expected steady state payout ratio60.00%

    Assumed that 2015 is a horizon year

    Dividend Discount Model201020112012201320142015 (horizon)

    Total Net Dividends5061,7843,2864,0754,2274,277.60

    Discount Factor0.930.860.790.730.680.68

    PV of Net Dividends468.401,528.472,605.542,990.162,870.99

    Horizon Value117,355.41

    PV of Horizon Value79,703.93

    Value at 01/01/201090,167.49

    Value per share at 01/01/2010179.98

    Residual Income Model201020112012201320142015 (horizon)

    Opening Equity47,27351,82855,99159,27761,99464,812

    ROE - re2.66%3.43%3.69%3.41%3.32%2.96%

    Residual Income1,257.761,778.112,068.172,022.572,057.94

    PV of Residual Income1,164.111,523.171,639.731,484.171,397.69

    Horizon Residual Income52,543.22

    PV of Horizon Residual Income35,685.63

    Value at 01/01/201090,167.49

    Value per share at 01/01/2010179.98

    Multiples

    Market-to-book ratio1.91

    Earnings per share9.30

    Price-to-earnings ratio19.36

    Sensitivity Analysis

    Pr ROEChange-50%-30%-20%-10%-5%0%5%10%20%30%

    ChangePr ROE0.30.30.40.50.550.60.650.70.80.9

    -5%7%53.079.684.988.590.091.292.393.394.996.2

    -4%8%63.1107.1107.5107.8107.9107.9108.0108.0108.1108.2

    -3%9%76.9156.8140.5132.4129.7127.6125.9124.4122.2120.5

    -2%10%97.0273.1192.7165.2157.2151.2146.5142.8137.2133.1

    -1%11%129.0861.3288.4210.8192.6180.0170.6163.5153.2146.1

    0%12%187.7-520.0278.7240.1215.8199.1186.9170.3159.5

    1%13%330.6-1885.7390.5307.1261.8233.3213.8188.7173.3

    2%14%1201.2--609.4408.6322.7275.1244.8208.5187.5

    3%15%---1230.0580.6407.6327.4281.1229.9202.1

    4%16%---15640.6935.9533.6394.6324.1253.0217.2

    5%17%----2100.6740.7484.3375.9278.1232.7

    375

  • 3. Viss Virtuvei veikalu rentabilittes analze

  • Veikalu apgrozjumi

    VietaT/c nosaukums un vietaApgrozjums1.Domino Rga22 5282.Plaza Daugavpils19 5283.Dream Rga19 0344.Dola Ventspils15 0495.Centrs Liepja7 045

  • Veikalu bruto pea

    VietaT/c nosaukums un vietaBruto pea1.Domino Rga11 0282.Dream Ventspils9 5283.Plaza Daugavpils9 0334.Dola Rga8 0495.Centrs Liepja4 045

  • Vidjie veikalu uzcenojumi

    VietaT/c nosaukums un vietaUzcenojums1.Domino Rga290%2.Dream Ventspils280%3.Plaza Daugavpils270%4.Dola Rga260%5.Centrs Liepja220%

  • Veikalu apgrozjumi un bruto peaomnes lielkais apgrozjums ir "Domino" (tpat k maij);Intensv mrketinga kampaa un lielas atlaides btiski ietekmja "Plaza" apgrozjumu jnij un aj mnes tas ir sasniedzis otro vietu pc apgrozjuma;Tomr, lielas atlaides negatvi ietekmja uzcenojumus, un pc bruto peas "Plaza" ir tikai treaj viet;"Dola" apgrozjums omnes ir mazks nek parasti, kas ir saistts ar veikala rekonstrukcijas darbiem, kuri ilga vienu darba nedu (21/06 -06/28);Veikalam "Centrs" jau krtjo reizi ir viszemkais apgrozjums un bruto pea.

  • Vaikalu neto pea

    VietaT/c nosaukums un vietaNeto Pea1.Domino Rga8 8832.Plaza Daugavpils7 1733.Dream Rga6 6634.Dola Ventspils5 1375.Centrs Liepja-5 593

  • Veikalu neto peaDomino ir pirmaj viet ar peu 8 883 LVL;"Dream" ar pardja augstus rezulttus;"Dola" ir oti zema neto pea, kas ir saistts ar saldzinoi zemu apgrozjumu aj mnes;"Centrs" krtjo reizi ir zaudjumi.

  • Secinjumi"Domino" ieem pirmo vietu visos topos;Pateicoties intensvai mrketinga kampaai un lielm atlaidm, "Plaza" omnes atrodas otraj viet apgrozjumu top;Tomr "Plaza" ir tikai treaj viet pc bruto peas radtajiem, kas ir saistts ar lielm atlaidem un samazintiem uzcenojumiem;"Dola" apgrozjums un neto pea omnes ir zemka nek parasti, kas ir saistts ar veikala rekonstrukcijas darbiem, kuri aizma vienu darba nedu (21/06 -06/28);"Centrs" atkal rda sliktus rezulttus, iesakam to slgt.

  • PALDIES PAR UZMANBU!