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Analiza financiare e nje firme tregtare

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Vilma Hoxha
Vilma Hoxha
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Analiza e bilancit te nje firme tregtare
Permbajtja I.Historik I shkurter II.Paraqitje e bilancit te gjendjes per vitin 2011-2012 III.Analiza horizontale e bilancit IV.Analiza vertikale e bilancit V.Racio Analiza(Analiza permes raportesh)
Kompania AL Petrol 谷sht谷 themeluar n谷 vitin 1989,me seli n谷 Vragoli,Fush谷 -Kosov谷. Kjo kompani ka nje tradit谷 24 vje巽are ne tregtimin e derivate te naft谷s,me shumice dhe pakice. Sot,ajo numeron 37 pika shit谷se t谷 karburanteve t谷 standardeve evropiane. Kjo kompani furnizohet prej kompanive m谷 prestigjioze n谷 Evrop谷 dhe q谷llim kryesor ka q谷 konsumatori t谷 jet谷 i k谷naqur qoft谷 me sh谷rbime po ashtu edhe me cil谷si t谷 derivateve te tyre. P谷r momentin,kompania ka cisterna moderne p谷r rezerva t谷 derivateve dhe me kalimin e koh谷s pretendojne t谷 investojn谷 n谷 zgjerimin e k谷tyre kapaciteteve. Po ashtu kjo kompania ka investuar edhe n谷 modernizimin e sistemit t谷 IT-s谷 ku nga nj谷 pik谷kontrolluese b谷het monitorimi i funksionimit t谷 gjitha pikave shit谷se n谷 territorin e Kosov谷s dhe m谷 gjer谷.
Analiza financiare e nje firme tregtare
Analiza financiare e nje firme tregtare
Analiza financiare e nje firme tregtare
Paraqitje e bilancit te gjendjes per vitet 2011-2012
Pozicioni Pershkrimi 31.12.2012 31.12.2011 1 Mjete monetare (ne banke dhe ne arke) Llog.te arketueshme Inventaret Shpenzimet e parapaguara Totali I aktiveve Afatshkurtra Toka Ndertesat Makineri & Pajisje Aktive te patrupezuara Investime Afatgjata Totali I aktiveve Afatgjata Totali I Aktiveve(AASH+AAGJ) 146,800,000 36,500,000 157,800,000 637,062,860 104,450,000 1,046,112,860 0 365,016,000 345,250,000 0 440,550,000 1,150,816,000 2,196,928,860 47,800,000 445,240,000 20,455,000 549,995,000 0 424,679,000 233,535,000 0 183,340,000 841,554,000 1,391,549,000 Llogari te pagueshme Paga te pagueshme Tatim mbi fitimin I pagueshem Detyrime te tjera afatshkurter Totali I detyrimeve afatshkurtra Hua afatgjate Detyrime te tjera afatgjate Totali I detyrimeve afatgjata Totali I detyrimeve(DASH+DAGJ) Kapitali I vet Fitimi I periudhes(EAN) Fitim I pashperndare Totali I kapitalit te vet Totali I detyrimeve & kapital 53,600,000 0 0 13,650,000 67,250,000 125,300,000 0 125,300,000 192,550,000 1,072,211,000 932,167,860 0 2,004,378,860 2,196,928,860 23,750,000 6,875,000 0 3,750,000 34,375,000 125,300,000 0 125,300,000 159,675,000 566,424,000 665,450,000 0 1,231,874,000 1,391,549,000 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 24 25
Analiza Horizontale
Analiza horizontale per vitet 2011-2012 Pozicio ni Pershkrimi 1 Mjete monetare 31.12.2012 31.12.2011 Shuma % 146,800,000 36,500,000 110,300,000 302 (ne banke dhe ne arke) 2 Llog.te arketueshme 157,800,000 47,800,000 110,000,000 230 3 Inventaret 637,062,860 445,240,000 191,822,860 43 4 Shpenzimet e parapaguara 104,450,000 20,455,000 83,995,000 410 5 Totali I aktiveve Afatshkurtra 1,046,112,860 549,995,000 496,117,860 90 6 Toka 0 0 0 0 7 Ndertesat 365,016,000 424,679,000 -59,663,000 -14 8 Makineri & Pajisje 345,250,000 233,535,000 111,715,000 48 9 Aktive te patrupezuara 0 0 0 0 10 Investime Afatgjata 440,550,000 183,340,000 257,210,000 140 11 Totali I aktiveve Afatgjata 1,150,816,000 841,554,000 309,262,000 37 12 Totali I Aktiveve(AASH+AAGJ) 2,196,928,860 1,391,549,000 805,379,860 58
13 Llogari te pagueshme 53,600,000 23,750,000 29,850.00 126 14 Paga te pagueshme 0 6,875,000 -6,875,000 -100 15 Tatim mbi fitimin I pagueshem 0 0 0 0 16 Detyrime te tjera afatshkurter 13,650,000 3,750,000 9,900,000 264 17 Totali I detyrimeve afatshkurtra 67,250,000 34,375,000 32,875,000 96 18 Hua afatgjate 125,300,000 125,300,000 0 0 19 Detyrime te tjera afatgjate 0 0 0 0 20 Totali I detyrimeve afatgjata 125,300,000 125,300,000 0 0 21 Totali I detyrimeve(DASH+DAGJ) 192,550,000 159,675,000 32,875,000 21 22 Kapitali I vet 1,072,211,000 566,424,000 506,787,000 89 23 Fitimi I periudhes(EAN) 932,167,860 665,450,000 266,717,860 40 24 Fitim I pashperndare 0 0 0 0 24 Totali I kapitalit te vet 2,004,378,860 1,231,874,000 772,504,860 63 25 Totali I detyrimeve & kapital 2,196,928,860 1,391,549,000 805,379,860 58
Analiza vertikale
Analiza vertikale per vitet 2011-2012 Pozicioni Pershkrimi 1 Mjete monetare 31.12.2012 31.12.2011 % 2012 % 2011 146,800,000 36,500,000 6.7 2.6 (ne banke dhe ne arke) 2 Llog.te arketueshme 157,800,000 47,800,000 7.2 3.4 3 Inventaret 637,062,860 445,240,000 29 32 4 Shpenzimet e parapaguara 104,450,000 20,455,000 4.8 1.4 5 Totali I aktiveve Afatshkurtra 1,046,112,860 549,995,000 47.6 39.5 6 Toka 0 0 0 0 7 Ndertesat 365,016,000 424,679,000 16.6 30.5 8 Makineri & Pajisje 345,250,000 233,535,000 15.7 16.8 9 Aktive te patrupezuara 0 0 0 0 10 Investime Afatgjata 440,550,000 183,340,000 20.1 13.2 11 Totali I aktiveve Afatgjata 1,150,816,000 841,554,000 52.4 60.5 12 Totali I Aktiveve(AASH+AAGJ) 2,196,928,860 1,391,549,000 100 100
13 Llogari te pagueshme 53,600,000 23,750,000 2.4 1.7 14 Paga te pagueshme 0 6,875,000 0 0.5 15 Tatim mbi fitimin I pagueshem 0 0 0 0 16 Detyrime te tjera afatshkurter 13,650,000 3,750,000 0.6 0.3 17 Totali I detyrimeve afatshkurtra 67,250,000 34,375,000 3.1 2.5 18 Hua afatgjate 125,300,000 125,300,000 5.7 9 19 Detyrime te tjera afatgjate 0 0 0 0 20 Totali I detyrimeve afatgjata 125,300,000 125,300,000 5.7 9 21 Totali I detyrimeve(DASH+DAGJ) 192,550,000 159,675,000 8.8 11.5 22 Kapitali I vet 1,072,211,000 566,424,000 48.8 40.7 23 Fitimi I periudhes(EAN) 932,167,860 665,450,000 42.4 47.8 24 Fitim I pashperndare 0 0 0 0 24 Totali I kapitalit te vet 2,004,378,860 1,231,874,000 91.2 88.5 25 Totali I detyrimeve & kapital 2,196,928,860 1,391,549,000 100 100
Racio Analiza
1.Raporti korent Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 AASH 1,046,112,860 549,995,000 17 DASH 67,250,000 34,375,000 31.12.2012 AASH = 1,046,112,860 = 15.55 here 67,250,000 DASH 31.12.2011 AASH = DASH 549,995,000 = 34,375,000 15.59 here
2.Testi Acid Pozicioni Pershkrimi 31.12.2012 31.12.2011 3 Inventare 637,062,860 445,240,000 5 AASH 1,046,112,860 549,995,000 17 DASH 67,250,000 34,375,000 31.12.2012 AASH-inventare = 1,046,112,860 - 637,062,860 67,250,000 DASH = 6.08 here 31.12.2011 AASH-inventare = DASH 549,995,000- 445,240,000 34,375,000 = 3.047 here
3.Kapitali punues Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 AASH 1,046,112,860 549,995,000 17 DASH 67,250,000 34,375,000 31.12.2012 = Kapitali punues AASH DASH = 1,046,112,860- 67,250,000 = 978,862,860 31.12.2011 Kapitali punues = AASH DASH = 549,995,000-34,375,000 = 515,629,000
4.Mjaftueshmeria e kapitalit punues Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 AASH 1,046,112,860 549,995,000 Kapitali punues 978,862,860 515,629,000 31.12.2012 978,862,860 1,046,112,860 = = Kapitali punues AASH 93.6 % 31.12.2011 515,629,000 549,995,000 = = Kapitali punues AASH 93.7 %
5.Raporti I borxhit Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 Totali I detyrimeve Totali I Detyrimeve & kapital 192,550,000 159,675,000 2,196,928,860 1,391,549,000 17 31.12.2012 Raporti I borxhit = 31.12.2011 Totali I detyrimeve = 192,550,000 = 8.76 % Totali I Detyrimeve 2,196,928,860 & Kapital Totali I detyrimeve = 159,675,000 = 11.47 % Raporti I borxhit = Totali I Detyrimeve 1,391,549,000 & Kapital
6.Raporti I borxhit ndaj kapitalit Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 Totali I detyrimeve 192,550,000 159,675,000 17 Totali I Kapitalit 2,004,378,860 1,231,874,000 31.12.2012 Totali I detyrimeve = Totali I Kapitalit 192,550,000 2,004,378,860 = 9.6 % 31.12.2011 159,675,000 = 13 % Totali I detyrimeve = 1,231,874,000 Totali I Kapitalit
Perfundime Analiza e pergjithshme tregon se: Kompania Al-Petrol ka aftesi shume te mira likuiduese Kompania ka nje strukture shume te ekuilibruar kapitali.

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Analiza financiare e nje firme tregtare

  • 1. Analiza e bilancit te nje firme tregtare
  • 2. Permbajtja I.Historik I shkurter II.Paraqitje e bilancit te gjendjes per vitin 2011-2012 III.Analiza horizontale e bilancit IV.Analiza vertikale e bilancit V.Racio Analiza(Analiza permes raportesh)
  • 3. Kompania AL Petrol 谷sht谷 themeluar n谷 vitin 1989,me seli n谷 Vragoli,Fush谷 -Kosov谷. Kjo kompani ka nje tradit谷 24 vje巽are ne tregtimin e derivate te naft谷s,me shumice dhe pakice. Sot,ajo numeron 37 pika shit谷se t谷 karburanteve t谷 standardeve evropiane. Kjo kompani furnizohet prej kompanive m谷 prestigjioze n谷 Evrop谷 dhe q谷llim kryesor ka q谷 konsumatori t谷 jet谷 i k谷naqur qoft谷 me sh谷rbime po ashtu edhe me cil谷si t谷 derivateve te tyre. P谷r momentin,kompania ka cisterna moderne p谷r rezerva t谷 derivateve dhe me kalimin e koh谷s pretendojne t谷 investojn谷 n谷 zgjerimin e k谷tyre kapaciteteve. Po ashtu kjo kompania ka investuar edhe n谷 modernizimin e sistemit t谷 IT-s谷 ku nga nj谷 pik谷kontrolluese b谷het monitorimi i funksionimit t谷 gjitha pikave shit谷se n谷 territorin e Kosov谷s dhe m谷 gjer谷.
  • 7. Paraqitje e bilancit te gjendjes per vitet 2011-2012
  • 8. Pozicioni Pershkrimi 31.12.2012 31.12.2011 1 Mjete monetare (ne banke dhe ne arke) Llog.te arketueshme Inventaret Shpenzimet e parapaguara Totali I aktiveve Afatshkurtra Toka Ndertesat Makineri & Pajisje Aktive te patrupezuara Investime Afatgjata Totali I aktiveve Afatgjata Totali I Aktiveve(AASH+AAGJ) 146,800,000 36,500,000 157,800,000 637,062,860 104,450,000 1,046,112,860 0 365,016,000 345,250,000 0 440,550,000 1,150,816,000 2,196,928,860 47,800,000 445,240,000 20,455,000 549,995,000 0 424,679,000 233,535,000 0 183,340,000 841,554,000 1,391,549,000 Llogari te pagueshme Paga te pagueshme Tatim mbi fitimin I pagueshem Detyrime te tjera afatshkurter Totali I detyrimeve afatshkurtra Hua afatgjate Detyrime te tjera afatgjate Totali I detyrimeve afatgjata Totali I detyrimeve(DASH+DAGJ) Kapitali I vet Fitimi I periudhes(EAN) Fitim I pashperndare Totali I kapitalit te vet Totali I detyrimeve & kapital 53,600,000 0 0 13,650,000 67,250,000 125,300,000 0 125,300,000 192,550,000 1,072,211,000 932,167,860 0 2,004,378,860 2,196,928,860 23,750,000 6,875,000 0 3,750,000 34,375,000 125,300,000 0 125,300,000 159,675,000 566,424,000 665,450,000 0 1,231,874,000 1,391,549,000 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 24 25
  • 10. Analiza horizontale per vitet 2011-2012 Pozicio ni Pershkrimi 1 Mjete monetare 31.12.2012 31.12.2011 Shuma % 146,800,000 36,500,000 110,300,000 302 (ne banke dhe ne arke) 2 Llog.te arketueshme 157,800,000 47,800,000 110,000,000 230 3 Inventaret 637,062,860 445,240,000 191,822,860 43 4 Shpenzimet e parapaguara 104,450,000 20,455,000 83,995,000 410 5 Totali I aktiveve Afatshkurtra 1,046,112,860 549,995,000 496,117,860 90 6 Toka 0 0 0 0 7 Ndertesat 365,016,000 424,679,000 -59,663,000 -14 8 Makineri & Pajisje 345,250,000 233,535,000 111,715,000 48 9 Aktive te patrupezuara 0 0 0 0 10 Investime Afatgjata 440,550,000 183,340,000 257,210,000 140 11 Totali I aktiveve Afatgjata 1,150,816,000 841,554,000 309,262,000 37 12 Totali I Aktiveve(AASH+AAGJ) 2,196,928,860 1,391,549,000 805,379,860 58
  • 11. 13 Llogari te pagueshme 53,600,000 23,750,000 29,850.00 126 14 Paga te pagueshme 0 6,875,000 -6,875,000 -100 15 Tatim mbi fitimin I pagueshem 0 0 0 0 16 Detyrime te tjera afatshkurter 13,650,000 3,750,000 9,900,000 264 17 Totali I detyrimeve afatshkurtra 67,250,000 34,375,000 32,875,000 96 18 Hua afatgjate 125,300,000 125,300,000 0 0 19 Detyrime te tjera afatgjate 0 0 0 0 20 Totali I detyrimeve afatgjata 125,300,000 125,300,000 0 0 21 Totali I detyrimeve(DASH+DAGJ) 192,550,000 159,675,000 32,875,000 21 22 Kapitali I vet 1,072,211,000 566,424,000 506,787,000 89 23 Fitimi I periudhes(EAN) 932,167,860 665,450,000 266,717,860 40 24 Fitim I pashperndare 0 0 0 0 24 Totali I kapitalit te vet 2,004,378,860 1,231,874,000 772,504,860 63 25 Totali I detyrimeve & kapital 2,196,928,860 1,391,549,000 805,379,860 58
  • 13. Analiza vertikale per vitet 2011-2012 Pozicioni Pershkrimi 1 Mjete monetare 31.12.2012 31.12.2011 % 2012 % 2011 146,800,000 36,500,000 6.7 2.6 (ne banke dhe ne arke) 2 Llog.te arketueshme 157,800,000 47,800,000 7.2 3.4 3 Inventaret 637,062,860 445,240,000 29 32 4 Shpenzimet e parapaguara 104,450,000 20,455,000 4.8 1.4 5 Totali I aktiveve Afatshkurtra 1,046,112,860 549,995,000 47.6 39.5 6 Toka 0 0 0 0 7 Ndertesat 365,016,000 424,679,000 16.6 30.5 8 Makineri & Pajisje 345,250,000 233,535,000 15.7 16.8 9 Aktive te patrupezuara 0 0 0 0 10 Investime Afatgjata 440,550,000 183,340,000 20.1 13.2 11 Totali I aktiveve Afatgjata 1,150,816,000 841,554,000 52.4 60.5 12 Totali I Aktiveve(AASH+AAGJ) 2,196,928,860 1,391,549,000 100 100
  • 14. 13 Llogari te pagueshme 53,600,000 23,750,000 2.4 1.7 14 Paga te pagueshme 0 6,875,000 0 0.5 15 Tatim mbi fitimin I pagueshem 0 0 0 0 16 Detyrime te tjera afatshkurter 13,650,000 3,750,000 0.6 0.3 17 Totali I detyrimeve afatshkurtra 67,250,000 34,375,000 3.1 2.5 18 Hua afatgjate 125,300,000 125,300,000 5.7 9 19 Detyrime te tjera afatgjate 0 0 0 0 20 Totali I detyrimeve afatgjata 125,300,000 125,300,000 5.7 9 21 Totali I detyrimeve(DASH+DAGJ) 192,550,000 159,675,000 8.8 11.5 22 Kapitali I vet 1,072,211,000 566,424,000 48.8 40.7 23 Fitimi I periudhes(EAN) 932,167,860 665,450,000 42.4 47.8 24 Fitim I pashperndare 0 0 0 0 24 Totali I kapitalit te vet 2,004,378,860 1,231,874,000 91.2 88.5 25 Totali I detyrimeve & kapital 2,196,928,860 1,391,549,000 100 100
  • 16. 1.Raporti korent Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 AASH 1,046,112,860 549,995,000 17 DASH 67,250,000 34,375,000 31.12.2012 AASH = 1,046,112,860 = 15.55 here 67,250,000 DASH 31.12.2011 AASH = DASH 549,995,000 = 34,375,000 15.59 here
  • 17. 2.Testi Acid Pozicioni Pershkrimi 31.12.2012 31.12.2011 3 Inventare 637,062,860 445,240,000 5 AASH 1,046,112,860 549,995,000 17 DASH 67,250,000 34,375,000 31.12.2012 AASH-inventare = 1,046,112,860 - 637,062,860 67,250,000 DASH = 6.08 here 31.12.2011 AASH-inventare = DASH 549,995,000- 445,240,000 34,375,000 = 3.047 here
  • 18. 3.Kapitali punues Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 AASH 1,046,112,860 549,995,000 17 DASH 67,250,000 34,375,000 31.12.2012 = Kapitali punues AASH DASH = 1,046,112,860- 67,250,000 = 978,862,860 31.12.2011 Kapitali punues = AASH DASH = 549,995,000-34,375,000 = 515,629,000
  • 19. 4.Mjaftueshmeria e kapitalit punues Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 AASH 1,046,112,860 549,995,000 Kapitali punues 978,862,860 515,629,000 31.12.2012 978,862,860 1,046,112,860 = = Kapitali punues AASH 93.6 % 31.12.2011 515,629,000 549,995,000 = = Kapitali punues AASH 93.7 %
  • 20. 5.Raporti I borxhit Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 Totali I detyrimeve Totali I Detyrimeve & kapital 192,550,000 159,675,000 2,196,928,860 1,391,549,000 17 31.12.2012 Raporti I borxhit = 31.12.2011 Totali I detyrimeve = 192,550,000 = 8.76 % Totali I Detyrimeve 2,196,928,860 & Kapital Totali I detyrimeve = 159,675,000 = 11.47 % Raporti I borxhit = Totali I Detyrimeve 1,391,549,000 & Kapital
  • 21. 6.Raporti I borxhit ndaj kapitalit Pozicioni Pershkrimi 31.12.2012 31.12.2011 5 Totali I detyrimeve 192,550,000 159,675,000 17 Totali I Kapitalit 2,004,378,860 1,231,874,000 31.12.2012 Totali I detyrimeve = Totali I Kapitalit 192,550,000 2,004,378,860 = 9.6 % 31.12.2011 159,675,000 = 13 % Totali I detyrimeve = 1,231,874,000 Totali I Kapitalit
  • 22. Perfundime Analiza e pergjithshme tregon se: Kompania Al-Petrol ka aftesi shume te mira likuiduese Kompania ka nje strukture shume te ekuilibruar kapitali.