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Ukazatelé aktivity |
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GreenDay
s.r.o., Masarykova 127/4, Praha |
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č. |
|
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
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Ukazatelé aktivity |
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3.1. |
Obrat celkových aktiv |
1,68 |
1,77 |
1,76 |
1,69 |
1,60 |
1,85 |
1,43 |
1,73 |
1,47 |
1,52 |
1,70 |
1,68 |
1,60 |
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3.2. |
Obrat stálých aktiv |
3,46 |
3,99 |
3,88 |
3,61 |
3,27 |
3,66 |
3,46 |
3,58 |
3,20 |
3,34 |
3,27 |
3,32 |
3,25 |
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3.3. |
Obrat dlouhodobého hmotného majetku |
6,30 |
7,33 |
7,38 |
6,56 |
5,39 |
6,16 |
5,95 |
6,48 |
5,29 |
5,62 |
5,61 |
5,47 |
5,30 |
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3.4. |
Obrat oběžných aktiv |
3,76 |
3,95 |
3,60 |
3,47 |
3,40 |
4,09 |
2,64 |
3,72 |
2,92 |
3,01 |
3,91 |
3,71 |
3,49 |
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3.5. |
Obrat zásob |
12,31 |
13,21 |
11,61 |
12,50 |
12,79 |
15,91 |
13,49 |
15,13 |
16,06 |
15,31 |
16,87 |
14,56 |
15,33 |
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3.6. |
Doba obratu aktiv (ve dnech) |
217 |
207 |
207 |
216 |
228 |
197 |
255 |
211 |
249 |
241 |
214 |
217 |
228 |
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3.7. |
Doba obratu stálých aktiv (ve dnech) |
106 |
91 |
94 |
101 |
112 |
100 |
105 |
102 |
114 |
109 |
111 |
110 |
112 |
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3.8. |
Doba obratu oběžných aktiv (ve dnech) |
97 |
93 |
101 |
105 |
107 |
89 |
138 |
98 |
125 |
121 |
93 |
98 |
105 |
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3.9. |
Doba obratu zásob (ve dnech) |
30 |
28 |
31 |
29 |
29 |
23 |
27 |
24 |
23 |
24 |
22 |
25 |
24 |
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3.10. |
Doba obratu pohledávek (ve dnech) |
51 |
48 |
50 |
54 |
57 |
48 |
90 |
53 |
82 |
78 |
52 |
53 |
60 |
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3.11. |
Doba obratu krát. pohledávek (ve dnech) |
25 |
23 |
26 |
25 |
25 |
24 |
65 |
25 |
54 |
52 |
27 |
26 |
33 |
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3.12. |
Doba obratu závazků (ve dnech) |
117 |
108 |
88 |
100 |
100 |
76 |
111 |
101 |
118 |
118 |
111 |
107 |
102 |
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3.13. |
Doba obratu krát. závazků (ve dnech) |
50 |
43 |
50 |
48 |
45 |
37 |
49 |
50 |
54 |
52 |
50 |
51 |
50 |
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3.14. |
Obchodní deficit (ve dnech) |
20 |
22 |
16 |
21 |
22 |
23 |
18 |
22 |
21 |
17 |
19 |
17 |
27 |
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3.15. |
Doba samoreprodukce (roky) |
-267,9 |
4,5 |
3,6 |
7,5 |
7,9 |
4,3 |
3,0 |
6,7 |
2,9 |
2,7 |
4,3 |
4,9 |
7,0 |
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Doba obratu je počítána
jako = položka / (tržby za prodej zboží + tržby za prodej výrobků a služeb) *
počet dnů v období |
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Výpočet doby obratu
zásob je počítán z tržeb. Je třeba si ale uvědomit, že zásoby jsou při
prodeji účtovány v ceně pořízení a prodej zásob a výrobků je včetně marže.
Ukazatel je tak zkreslený, výpočet bude lepší než je realita. |
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Zpřesněné
ukazatele ponížené o marži |
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č. |
|
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
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|
Ukazatelé aktivity |
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3.6.a |
Doba obratu aktiv (ve dnech) * |
269 |
254 |
262 |
272 |
285 |
244 |
329 |
273 |
317 |
307 |
263 |
268 |
291 |
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3.7.a |
Doba obratu stálých aktiv (ve dnech) * |
130 |
112 |
119 |
127 |
139 |
123 |
136 |
132 |
145 |
139 |
137 |
135 |
143 |
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3.8.a |
Doba obratu oběžných aktiv (ve dnech)
* |
120 |
114 |
128 |
132 |
134 |
110 |
179 |
127 |
159 |
155 |
114 |
121 |
133 |
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3.9.a |
Doba obratu zásob (ve dnech) * |
37 |
34 |
40 |
37 |
36 |
28 |
35 |
31 |
29 |
30 |
27 |
31 |
30 |
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3.12.a |
Doba obratu závazků (ve dnech) * |
145 |
133 |
112 |
126 |
125 |
94 |
144 |
130 |
150 |
151 |
136 |
132 |
130 |
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*) Doba obratu = položka
/ (náklady na prodané zboží + (tržby za prodej výrobků a služeb *
(100%-marže)) * počet dnů v období |
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*) Úprava původního
vzorce - tržby zde vyjadřuje tržní hodnota, kdežto zásoby jsou uváděny v
nákladových cenách. Položka Náklady na prodané zboží je vhodnější, neboť
neobsahuje marži. Čitatel i jmenovatel jsou tak oceněny na obdobné bázi a jsou tak srovnatelné. Položka Tržby za
prodej výrobků a služeb je ponížena o fiktivní marži 20%. |
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