COMPANY PROFILE Company Name: Bridistel d.o.o. Classification of Activities Code: 6130 Satellite telecommunications activities
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1 COMPANY PROFILE Company Name: Classification of Activities Code: 613 Satellite telecommunications activities
2 Company Name: Report Date: Period: Contents Description Page General Information Debts and transaction accounts 3 Balance Sheet( KM & % ) 4 Income Statement( KM & % ) 5 Cash Flow Statement (KM) 6 Liquidity Ratios 7 Efficiency Ratios 7 Leverage 8 Profitability Ratios 8 Financial Status Assessment 9 Operating Efficiency Assessment 1
3 General Information Company Name Administrative Unit (Municipality) Company Address Brčko Distrikt Asima Derviševića 39a Company Phone Company m.suljev@bih.net.ba Web page Company ID number Classification of Activities Code Core Business Number of Employees (Last Year) Sales (Last Year) Satellite telecommunications activities 4 339,344 KM Number of review in the system 1 Number of review in the last 3 days 1 FINANCIAL STATUS ASSESSMENT * Company Financial Status OPERATING EFFICIENCY ASSESSMENT ** Receivables Turnover Inventory Turnover Sales per employee Operating expenses / Sales Notes: * Details on page 9 ** Details on page 1
4 Company Information Data on debt on the date Registered debt to the Tax Administration (Refers to taxes, contributions, fees and other charges;or the Federation of BiH only debt over 5, KM; for RS all outstanding amounts) Registered debt for VAT (over 5. KM) Registered debt based on customs (over 5. KM) Registered excise tax debt (over 5. KM) Noncredit debts Number of days of blockade over the last year Data on transaction accounts on the date Date of last account blockade.1.14 Total number of accounts Number of active accounts Number of blocked accounts Number of closed accounts 6 4 Bank Accounts Bank name Status Date of changes SBERBANK BH D.D. SARAJEVO Active UNICREDIT BANK D D Active
5 Balance Sheet (KM and %) BALANCE SHEET % of Total Assets 14 % of Total Assets 15 % of Total Assets 16 ASSETS Cash and Cash Equivalents 44,187 3, %.76 % Accounts Receivable 36, , % 8.84 % Inventory,93 35, % 7.65 % Other Short Term Receivables 9, %.5 % TOTAL CURRENT ASSETS 394,8 174, % 37.1 % Equipment 4, , % 8.69 % Buildings. % Land. % Other Fixed Assets 67, , % 34.1 % TOTAL FIXED ASSETS 18,59 94, % 6.79 % Deffered Taxes. %. % Loss Above the Equity Value. %. % TOTAL ASSETS 5,67 468, % 1. % LIABILITIES AND EQUITY Accounts Payable 5,78 4, % 9.13 % Short Term Loans. %. % Current Portion of Long Term Loans. %. % Other Short Term Liabilities 153,5 88, % % TOTAL CURRENT LIABILITIES 6,3 13, % 7.94 % Long Term Loans. %. % Other Long Term Debt 1,441 1,439.8 %.3 % TOTAL LONG TERM LIABILITIES 1,441 1,439.8 %.3 % TOTAL LIABILITIES 16, , % 3.17 % Paid in Capital,11, % 4.7 % Retained Earnings 33,654 35, % % Other Equity 59, %. % TOTAL EQUITY 86,199 37, % % TOTAL LIABILITIES AND EQUITY 5,67 468, % 1. % Definitions and Explanations Accounts Receivable Include receivables from customers within the companies from the group, related companies and other customers. Inventory Include work in process, finished goods, merchandise goods and advances paid for inventories. Other Short Term Receivables Include other receivables, deposits, accruals, stakes in companies, stakes in related parties, other investments in securities, loans to related parties, other short term loans, own shares and other short term investments and loss above value of capital. Other Fixed Assets Include patents, licenses and concessions, development costs, goodwill, negative goodwill, other nontangible assets, advance payments for nontangible asstes, other material assets, advance payents for material assets, loans, other long term investments, receivables, deposits, and long term. Accounts Payable Include liabilities towards suppliers within the group and related entities and other suppliers. Short Term Loans Include loans from the entities from the group and related entities and other loans. Other Short Term Liabilities Include taxes, other payables and short term accrual. Other Equity Include shareholder premium, revalorization reserves and own shares.
6 Income Statement (KM and %) INCOME STATEMENT % of Sales 14 % of Sales 15 % of Sales 16 Sales 161, , % 1. % Operating Expenses Cost of Goods Sold. %. % G&A Expenses 4,38 18, % 5.45 % Salaries 39,858 86, % 5.6 % Depreciation 5,616 16, % 4.88 % Other Operating Expenses 4,38 55, % % Total Operating Expenses 74,4 177, % 5.43 % Operating income (EBIT) 87,51 161, % % Interest Expense 19, %. % Other Income 193,94 8, % 8.7 % Other Expenses 833. %. Earnings Before Taxes 6, , % % Tax Expense 3,176 18, % 5.56 % Net income 38, , % 5.1 % Other changes. %. % Total income 38, , % 5.1 % Definitions and Explanations Other Income Include revenues from related entities, revenues from investments in other companies, revenues from other investments, revenues from financing, other revenues i extraordinary revenues. Other Expenses Include write offs, other expenses and extraordinary expenses.
7 Cash Flow Statement (KM)) Cash Flow Statement for 16. Cash Flow from Operations 16 Net Income Depreciation Accounts Receivable Inventory Other Current Assets Accounts Payable Other Current Liabilities Total Cash Flow from Operations 169,711 16,561 11,587 14,99 9,533 1,16 65,161 9,36 Cash Flow from Investing Activities Purchase / Sale of Fixed Assets Total Cash Flow from Investing Activities,67,67 Cash Flow from Financing Activities Increase / Decrease in Short Term Loans Increase / Decrease in Long Term Loans Other Long Term Liabilities Increase / Decrease in Paid in Capital Cash Flow from Financing Activities 18,851 18,853 TOTAL CASH FLOW FOR THE PERIOD 4,614 CASH, BEGINNING OF THE PERIOD 44,187 CASH, END OF THE PERIOD 3,573
8 Industry on BiH level Liquidity Ratios Current Ratio Quick Ratio Current Ratio Quick Ratio The current ratio is balancesheet financial performance measure of company liquidity. The current ratio indicates a company's ability to meet shortterm debt obligations. The current ratio measures whether or not a firm has enough resources to pay its debts over the next 1 months. Potential creditors use this ratio in determining whether or not to make shortterm loans. The current ratio can also give a sense of the efficiency of a The acid test (or the the quick ratio) is a measure of a company's ability to meet its shortterm obligations using its most liquid assets (near cash or quick assets). Quick assets include those current assets that presumably can be quickly converted to cash at close to their book values. Quick ratio is viewed as a sign of a company's financial strength or weakness; it gives information about a company s short term liquidity. The ratio tells creditors Industry on BiH level Efficiency Ratios Receivables turnover (days) Inventory turnover (days) 1, ,479.9 Payables turnover (days) , Sales per Employee 4,385 84, ,1 83,319 7,96 Average Gross Salary per Employee (KM) 9,964 1,736 15,557 14,3 19,59 Material expenses / Sales.7 % 5.5 %.1 %.9 % 6.4 % Salary Expenses / Sales 4.7 % 5.6 % 1.6 % 1.8 % 7.8 % Operating Expenses / Sales 45.8 % 5.4 % 93. % 94.9 % 66.9 % Sales / Fixed Assets Receivables turnover (days) Inventory turnover (days) Calculated as follows: 365/(Sales/Receivables) Indicator of company's efficiency in management and collection of receivables. Calculated as follows: 365/((Cost of goods sold + Material costs)/inventory) Indicator of operating efficiency in terms of productions management, inentory management. Gives information on how well the company manages inventory. Payables turnover (days) Calculated as follows: 365/((Cost of goods sold + Material costs + Nonmaterial costs + Cost of production services)/accounts Payable) Indicates level of financing from suppliers,as well as company's position in relation to its suppliers. Sales per Employee Average Gross Salary per Employee (KM) Material expenses / Sales Indicates company's ability to generate revenues in relation to number of employees. Indicated average gross salary per employee. General and administrative expenses expenses except salaries to total sales. Salary Expenses / Sales Indicates what percentage salaries expenses account for in relation to total sales. Operating Expenses / Sales Indicates level of operating efficiency of a company. It is commonly used to compare efficiency of companies, or for benchmarking related to industry branch. Above industry branch value indicates unefficient cost management. Sales / Fixed Assets Asset turnover (total asset turnover) is a financial ratio that measures the efficiency of a company's use of its assets to generate sales. It is a measure of how efficiently management is using the assets at its disposal to promote sales. The ratio helps measuring productivity of a company's assets.
9 Leverage 14 Industry on BiH level Debt Ratio 43.1 % 3. % 88.4 % 9.9 % 36. % EBIT / Interest ,45.6 1, ,197.9 Loans / Equity. %. %.1 %. %. % Debt Ratio EBIT / Interest Debt ratio is a ratio that indicates proportion between company's debt and its total assets. It shows how much the company relies on debt to finance assets. The debt ratio gives users a quick measure of the amount of debt that the company has on its balance sheets compared to its assets. The higher the ratio, the greater risk will be associated with the firm's operation. A low debt ratio indicates conservative financing with an opportunity to The interest coverage ratio (ICR) is a measure of a company's ability to meet its interest payments. Interest coverage ratio is equal to earnings before interest and taxes (EBIT) for a time period, often one year, divided by interest expenses for the same time period. The interest coverage ratio is a measure of the number of times a company could make the interest payments on its debt with its EBIT. It determines how easily a company can pay Loans / Equity Ratio of total short term loans and long term loans to total equity Industry on BiH level Profitability Ratios Operating Margin (EBIT / Sales) 54. % 47.6 % 6.8 % 5.1 % 33.1 % Net Margin % 5. % 4.9 %. % 37.4 % ROE (Return on Equity) 83.5 % 51.9 % 61.9 %.3 % 39.6 % ROA (Return on Assets) 47.5 % 36. % 5.7 %. % 4.3 % Increase in Sales 11.1 % 11.7 % 11. % 46. % Total Profit 38, ,711 8,54 35,93 131,37 Operating Income (EBIT) EBIT (Earnings Before Interest and Taxes) is a measure of a entity's profitability that excludes interest and income tax expenses. Operating Margin (EBIT / Sales) Indicates how much money company has on disposal after cost of production and operating costs for interest payment, taxes and dividends. Net Margin Net profit margin (or profit margin, net margin) is a ratio of profitability calculated as aftertax net income (net profits) divided by sales (revenue). Net profit margin is displayed as a percentage. It shows the amount of each sales KM left over after all expenses have been paid. ROE (Return on Equity) Return on equity (ROE) is the amount of net income returned as a percentage of shareholders equity. It reveals how much profit a company earned in comparison to the total amount of shareholder equity found on the balance sheet. ROA (Return on Assets) Return on assets (ROA) is a financial ratio that shows the percentage of profit that a company earns in relation to its overall resources (total assets).return on assets is a key profitability ratio which measures the amount of profit made by a company per dollar of its assets. It shows the company's ability to generate profits before leverage, rather than by using leverage
10 Financial Status Assessment Evaluation of company's financial status is based on its financial position and financial result indicators. Calculations are base don historical results from the last reporting period and expected trends. Assigned values and weights are result of best practices in evaluating company financial status. Indicator assigned value Average indicator value Weighted value Indicator Weight Previous year (weight 5%) Last reporting year (weight 6%) Next year (weight 15%) (col.3 x.5 + col.4 x.6 + col.5 x.15) (col. x col.6) I. Evaluation of financial position Debt ratio, Total assets less current assets / Capital, Current Ratio, Quick Ratio, Cash and cash equivalents / Current Liabilities,15..3 Total 1 Total value (sum of column 7):.375 II.Evaluation of financial result Return on Equity (ROE),5. 1. Return on Assets (ROA),3..6 Increase in sales,..4 Total 1 Total value (sum of column 7):. TOTAL RESULT Total value Weight Result Evaluation of financial position Evaluation of financial result.375.,6, SCORE TOTAL:.945 Value and corresponding score Note From To 1, >,4 1,,4,4 1,,4 < 1, Score Even though indicators differ from industry to industry only average normal and acceptable values are taken into consideration. So, acceptable value for debt ratio is <.6, acceptable value for total assets less current assets to capital is <1.5, acceptable value for current ratio is >, quick ratio >1, cash and cash equivalents to current liabilities is >.. Acceptable value for ROE is >1%, for ROA >6% and acceptable increase in sales >5%. Based on historical information for the last two years in columns 3 and 4 numerical value has been assigned for each indicator in range from + for the best, to for the worst. Same range is used for column 5 for expected value based on the last two years trend. Weights from coulmns and 6 are fixed values and show correlation of certain indicator with total score, i.e. in which level is total sore explained by individual indicators.
11 Operating Efficiency Assessment Comparison of company's specific indicator with the average value of the same indicator for the industry branch gives only a quick assessment of its efficiency for that area. Since there is a possibility that within the industry branch appear certain number of outliers which can distort calculated values, in order to eliminate them and provide more clear view on company's operating efficiency below is the analysis for specific indicators based on predetermined groups (intervals) within the industry. There are 5 groups (intervals) that contain values of individual company indicators within a given industry: worst 1%, next 5%, average 3%, somewhat above average 5% and best 1% companies. Indicator for subject company is placed in one of the groups based on its value and company received a score based on the group (from 1 to 5 stars 1 for the worst group, and 5 for the best). Indicator status is also shown on a graphical scale, in relation to total range of values. RECEIVABLES TURNOVER IN DAYS Score Industry Company Best 1 % Average 3 % Worst 1 % Less than , ,739.6 and above , Indicator value falls within 5% of values above average 3%, but still below best 1% values of all companies in the industry. INVENTORY TURNOVER IN DAYS Score Industry Company Best 1 % Average 3 % Worst 1 % Less than and above Indicator value falls within average 3% of values of all companies within the industry. SALES PER EMPLOYEE Score Industry Company Worst 1 % Average 3 % Best 1 % Less than 1,75 1,75 1,75 1,75 84,836 84,836 and above 84,836 1,75 1,75 84,836 Indicator value falls within 5% of values above the worst 1%, but still below average 3% values of all companies in the industry. OPERATING EXPENSES/SALES Score Industry Company Best 1 % Average 3 % Worst 1 % Less than and above Indicator value falls within best 1% of values of all companies in the industry.
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