C O M PA N I E S C O M PA R I S I O N

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Dominick Hawkins
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1 C O M PA N I E S C O M PA R I S I O N S O C I E D A D E J E M P L O S A S O C I E D A D E J E M P L O S L 1 3 / 0 9 / Paseo de la Castellana 95. Pl Madrid

2 C O M PAN Y I N F O R M AT I O N Regist ered Name CIF (Tax code) A B Address Paseo de la Castellana, 95, Madrid, Madrid, España PASEO DE LA CASTELLANA NUMERO 95 C O M M E R C I AL I N F O R M AT I O N Company st at us Active Active Dat e of est ablishment 18/02/ /02/2009 Area of activity (CNAE) Other services related to information technologies and computer science Area of activity (SIC) Corresponding company house MADRID MADRID Registered with a EU VAT Last BORME entry (date and type) 28/01/ Pérdida del caracter de unipersonalidad 28/01/ Pérdida del caracter de unipersonalidad Tot al number of BORME ent ries published Tot al Turnover (range) Between 2 and 10 million euros Less than 2 million euros Most recent account s filed (dat e) Number of Employees (Range) Between 50 and 249 employees Between 1 and 9 employees Number of relat ed companies W W W. I N F O E M P R E S A. C O M 02

3 F I N AN C I AL I N F O R M AT I O N Turnover , ,00 EBITDA , ,00 EBIT (gross profit abilit y) , ,00 Year-end result s (net profit abilit y) , ,00 Tot al Asset s , ,00 Tot al Liabilit ies , ,00 Net wort h , ,00 Default Risk LOW VERY HIGH Bankrupt cy Risk LOW VERY HIGH Number of Employees 90 5 Average invest ment in personnel (% of total expenses) 23.5 % 8.16 % W W W. I N F O E M P R E S A. C O M 03

4 E C O N O M I C AN D F I N AN C I AL AN ALY S I S Financial St ruct ure Indicat ors Working Capit al Rat io Indicates the capacity of a company's asset to be converted into available funds. Represents the weighting of current assets relative to total assets. 0,89 0, / G reen : Rt_Cir > = 0,50,Yellow : Rt_Cir > = 0,30 Y < 0,50, Red : Rt_Cir < 0,30 0,41 0, / G reen : Rt_Cir > = 0,50,Yellow : Rt_Cir > = 0,30 Y < 0,50, Red : Rt_Cir < 0,30 Financial Aut onomy Rat io Indicates the company's autonomy with respect to third parties, showing the percentage of own (company) resources employed by the company relative to total current liabilities or third party resources 0,46 0, / ( ) G reen : Rt_Aut > = 0,70, Yellow : Rt_Aut > 0,40 Y < 0,70, Red : Rt_Aut < = 0,40 0,80 0, / ( ) G reen : Rt_Aut > = 0,70, Yellow : Rt_Aut > 0,40 Y < 0,70, Red : Rt_Aut < = 0,40 Debt Ratio Indicates the company's leverage, showing the percentage of third party resources employed by the company for financing relative to own resources 1,82 0,43 ( ) / G reen : Rt_End = 1,50, Yellow : Rt_End < 2,50 Y > = 1,50, Red : Rt_End > = 2,50 1,24 0,05 ( ) / G reen : Rt_End = 1,50, Yellow : Rt_End < 2,50 Y > = 1,50, Red : Rt_End > = 2,50 Long-term Debt Ratio Indicates the weighting of long-term external financing relative to own resources 0,52 0, / G reen : Rt_End < =1,50 o Rt_Endlp / Rt_End > =1,0 0, Yellow : Rt_End > 1,50 Y Rt_Endlp / Rt_End > 0,50 Y < 0,1, Red : Rt_End > 1,50 Y Rt_Endlp / Rt_End < =0,50 0,87 0, / G reen : Rt_End < =1,50 o Rt_Endlp / Rt_End > =1,0 0, Yellow : Rt_End > 1,50 Y Rt_Endlp / Rt_End > 0,50 Y < 0,1, Red : Rt_End > 1,50 Y Rt_Endlp / Rt_End < =0,50 Short-term Debt Ratio Indicates the weighting of short-term external financing relative to own resources 1,66 0, / G reen : Rt_End < =1,50 o Rt_Endlp / Rt_End < = 0,50, Yellow : Rt_End > 1,50 Y Rt_Endcp / Rt_End > 0,5 Y < 0,8, Red : Rt_End > 1,50 Y Rt_Endcp / Rt_End > = 0,8 0,37 0, / G reen : Rt_End < =1,50 o Rt_Endlp / Rt_End < = 0,50, Yellow : Rt_End > 1,50 Y Rt_Endcp / Rt_End > 0,5 Y < 0,8, Red : Rt_End > 1,50 Y Rt_Endcp / Rt_End > = 0,8 Cost Ratio of Third Party Financing (Financial Debt) Indicates the percentage represented by the company's cost of financing with external debt 6,49 % 0,10 pp ( / (( de n de n de n_ de n_1) / 2)) * 10 0 G reen : Rt_Cfex / Rt_Ref < = 0,50 Y > =0, Yellow : Rt_Cfex / Rt_Ref > 0,50 Y < 1, Red : Rt_Cfex / Rt_Ref > = 1 6,81 % 0,03 pp ( / (( de n de n de n_ de n_1) / 2)) * 10 0 G reen : Rt_Cfex / Rt_Ref < = 0,50 Y > =0, Yellow : Rt_Cfex / Rt_Ref > 0,50 Y < 1, Red : Rt_Cfex / Rt_Ref > = 1 W W W. I N F O E M P R E S A. C O M 04

5 Third-part y Financing Cost / ROE Indicates the weighting of Financial Debt funding costs relative to shareholder profitability 0,09 0,30 Rt_Cfex / Rt_Ref G reen : Rt_Cfexref < =0,50 Y > =0,Yellow : Rt_Cfexref > = 0,50 Y < 1, Red : Rt_Cfexref < 0 o Rt_Cfexref > =1 1,64 1,30 Rt_Cfex / Rt_Ref G reen : Rt_Cfexref < =0,50 Y > =0,Yellow : Rt_Cfexref > = 0,50 Y < 1, Red : Rt_Cfexref < 0 o Rt_Cfexref > =1 W W W. I N F O E M P R E S A. C O M 05

6 Solvency Indicat ors Ratio of Immediate Availability Indicates the company's capacity to settle its shortterm debts in cash available in the bank accounts and in cash registers 0,68 0,40 ( ) / G reen : Rt_Diin > = 0,15, Yellow : Rt_Diin > 0,0 5 Y < 0,15, Red : Rt_Diin < = 0,05 0,01 0,00 ( ) / G reen : Rt_Diin > = 0,15, Yellow : Rt_Diin > 0,0 5 Y < 0,15, Red : Rt_Diin < = 0,05 Cash Ratio Indicates the company's short-term degree of liquidity for settling its debts 1,57 0,40 ( ) / G reen : Rt_Tes > = 0,75, Yellow : Rt_Tes > 0,50 Y < 0,75, Red : Rt_Tes < = 0,50 0,05 0,05 ( ) / G reen : Rt_Tes > = 0,75, Yellow : Rt_Tes > 0,50 Y < 0,75, Red : Rt_Tes < = 0,50 Solvency Rat io Indicates the relationship between current assets and liquid liabilities 1,71 0, / G reen : Rt_Sol > = 1,5, Yellow : Rt_Sol > 1 Y < 1,5, Red : Rt_Sol < = 1 0,27 0, / G reen : Rt_Sol > = 1,5, Yellow : Rt_Sol > 1 Y < 1,5, Red : Rt_Sol < = 1 Guarantee Ratio Indicates the total capacity of a company to settle the payment of all its debts 1,46 0, / ( ) G reen : Rt_G a r > = 1,5, Yellow : Rt_G a r > 1 Y < 1,5, Red : Rt_G a r < = 1 0,20 0, / ( ) G reen : Rt_G a r > = 1,5, Yellow : Rt_G a r > 1 Y < 1,5, Red : Rt_G a r < = 1 W W W. I N F O E M P R E S A. C O M 06

Asset Management Indicat ors Average Receivables Collect ion Period The average receivables collection period is the number of days in which the company charges its clients 54,06 6,72 Norma l Account

7 Asset Management Indicat ors Average Receivables Collect ion Period The average receivables collection period is the number of days in which the company charges its clients 54,06 6,72 Norma l Account Type : ((( ) / 1,21) / ( )) * Abbrevia ted, SME or Mixed Account Type : ((( ) / 1,21) / ( )) * 36 5 G reen : Rt_Cobro < 6 5, Yellow : Rt_Cobro > =6 5 Y < =9 5, Red : Rt_Cobro > ,22 2 K Norma l Account Type : ((( ) / 1,21) / ( )) * Abbrevia ted, SME or Mixed Account Type : ((( ) / 1,21) / ( )) * 36 5 G reen : Rt_Cobro < 6 5, Yellow : Rt_Cobro > =6 5 Y < =9 5, Red : Rt_Cobro > 9 5 Average Payment Period The average payment period is the number of days in which the company settles its trade obligations 34,50 34,59 Norma l Account Type: ((( ) / 1,21) / ( )) * Abbrevia ted, SME or Mixed Account Type: (( / 1,21) / ( )) * 36 5 G reen : Rt_Pa go < 6 5, Yellow : Rt_Pa go > =6 5 Y < =9 5, Red : Rt_Pago > , Norma l Account Type: ((( ) / 1,21) / ( )) * Abbrevia ted, SME or Mixed Account Type: (( / 1,21) / ( )) * 36 5 G reen : Rt_Pa go < 6 5, Yellow : Rt_Pa go > =6 5 Y < =9 5, Red : Rt_Pago > 9 5 Stock Turnover Indicates the number of days needed to sell stocks 0,07 ((( de n de n_1) / 2) / de n) * 36 5 G reen : Rt_Exist < 6 0, Yellow : Rt_Exist > =6 0 Y < =9 0, Red : Rt_Exist > 9 0 1, ,63 ((( de n de n_1) / 2) / de n) * 36 5 G reen : Rt_Exist < 6 0, Yellow : Rt_Exist > =6 0 Y < =9 0, Red : Rt_Exist > W W W. I N F O E M P R E S A. C O M 07

8 Profit abilit y Indicat ors Economic Profit abilit y (ROI) Indicates the profitability of the company's investment, meaning the profitability of the asset, before company taxes and financial results 32,95 % 0,05 pp (49100 / 10000) *100 G reen : Rt_Roa > = 10 %, Yellow : Rt_Roa > 0 % Y < 10 %, Red : Rt_Roa <= 0 % -10,44 % 0,23 pp (49100 / 10000) *100 G reen : Rt_Roa > = 10 %, Yellow : Rt_Roa > 0 % Y < 10 %, Red : Rt_Roa <= 0 % Financial Profit abilit y (ROE) Measures the return on investment made by shareholders 74,15 % 0,32 pp ( / ) * 10 0 G reen : Rt_Ref > = 10 %, Yellow : Rt_Ref > 0 % Y < 10 %, Red : Rt_Ref < = 0 % 4,15 % 0,06 pp ( / ) * 10 0 G reen : Rt_Ref > = 10 %, Yellow : Rt_Ref > 0 % Y < 10 %, Red : Rt_Ref < = 0 % W W W. I N F O E M P R E S A. C O M 08

9 Result s Indicat ors Gross Margin Rat io Deducting the direct costs of generating sales - i.e. the cost of merchandise sold or provisions tells you the return on sales 56,86 % 0,07 pp (( ) / ) * 10 0 G reen : Rt_Ma br > = 40 %, Yellow : Rt_Ma br > =20 % Y < 40 %, Red : Rt_Mabr < 20 % % 10,06 pp (( ) / ) * 10 0 G reen : Rt_Ma br > = 40 %, Yellow : Rt_Ma br > =20 % Y < 40 %, Red : Rt_Mabr < 20 % EBITDA Rat io Indicates the percentage represented by EBITDA (earnings before interest, taxes, depreciation and amortisation) relative to the company's revenues 14,11 % 0,01 pp (( ) / ) * 10 0 G reen : Rt_Ebitda > = 10 %, Yellow : Rt_Ebitda > 0 % Y < 10 %, Red : Rt_Ebitda <=0 % % 12,56 pp (( ) / ) * 10 0 G reen : Rt_Ebitda > = 10 %, Yellow : Rt_Ebitda > 0 % Y < 10 %, Red : Rt_Ebitda <=0 % EBIT Ratio Indicates the percentage represented by EBIT (earnings before interest & taxes) relative to the company's revenues 12,94 % 0,02 pp ( / ) * 10 0 G reen : Rt_Ebit > = 8%, Yellow : Rt_Ebit > 0 % Y < 5%, Red : Rt_Ebit < =0 % % 13,48 pp ( / ) * 10 0 G reen : Rt_Ebit > = 8%, Yellow : Rt_Ebit > 0 % Y < 5%, Red : Rt_Ebit < =0 % EBT Ratio Indicates the percentage represented by EBT (earnings before taxes) relative to the company's revenues 12,71 % 0,02 pp ( / ) * 10 0 G reen : Rt_Ebt > = 5%, Yellow : Rt_Ebt > 0 % Y < 8%, Red : Rt_Ebt < =0 % % 18,16 pp ( / ) * 10 0 G reen : Rt_Ebt > = 5%, Yellow : Rt_Ebt > 0 % Y < 8%, Red : Rt_Ebt < =0 % Financial Year Result Rat io Indicates the percentage represented by the financial year net profit relative to the company's revenues. Total profitability obtained for each currency unit sold 9,16 % 0,02 pp % 24,55 pp ( / ) * 10 0 G reen : Rt_Nneta > 0 %, Red : Rt_Nneta < =0 % ( / ) * 10 0 G reen : Rt_Nneta > 0 %, Red : Rt_Nneta < =0 % This report is based on the last financial statements officially presented by each company (Financial year 2014 for and financial year 2014 for ) W W W. I N F O E M P R E S A. C O M 09

CMA 2010 Support Package

CMA 2010 Support Package Ratio Definitions CMA EXAM RATIO DEFINITIONS Abbreviations EBIT = Earnings before interest and taxes EBITDA = Earnings before interest, taxes, depreciation and amortization EBT