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Beispiel: Kennzahlenberechnung - Innenfinanzierung - Zeitvergleich |
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Jahr 1 |
Jahr 2 |
1 Brutto-Cash flow |
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102.281,47 |
100,00% |
58.028,57 |
56,73% |
Bilanzgewinn |
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0,00 |
100,00% |
0,00 |
100,00% |
+ Einstellung in die GewinnRL |
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51.201,07 |
100,00% |
26.314,92 |
51,40% |
= Jahresergebnis |
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51.201,07 |
100,00% |
26.314,92 |
51,40% |
+ Abschreibungen |
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51.080,40 |
100,00% |
31.713,65 |
62,09% |
- Zuschreibungen |
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0,00 |
100,00% |
0,00 |
100,00% |
+ Veränderung Pensionsrückst. |
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0,00 |
100,00% |
0,00 |
100,00% |
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2 Netto-Cash Flow |
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102.281,47 |
100,00% |
58.028,57 |
56,73% |
Brutto-Cash flow |
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102.281,47 |
100,00% |
58.028,57 |
56,73% |
- Auschüttung Vorperiode |
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0,00 |
100,00% |
0,00 |
100,00% |
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3. Dynamischer Verschuldungsgrad |
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3,24 |
100,00% |
6,37 |
196,72% |
Fremdkapital |
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684.149,15 |
100,00% |
810.790,75 |
118,51% |
- Forderungen aus LuL. |
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342.909,60 |
100,00% |
281.934,01 |
82,22% |
- Wertpapiere |
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0,00 |
100,00% |
0,00 |
100,00% |
- Liquide Mittel |
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9.961,33 |
100,00% |
159.132,75 |
597,51% |
/ Netto-Cash Flow |
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102.281,47 |
100,00% |
58.028,57 |
56,73% |
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4 Abschreibungsquote |
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39,23 |
100,00% |
28,01 |
71,38% |
Abschreibungen auf Sachanlagen |
51.080,40 |
100,00% |
31.713,65 |
62,09% |
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/ SachAV 31.12. (AHK) |
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130.191,40 |
100,00% |
113.236,65 |
86,98% |
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5 NCF / Anlagenzugänge |
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870,67 |
100,00% |
170,04 |
19,53% |
Netto-Cash Flow |
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102.281,47 |
100,00% |
58.028,57 |
56,73% |
/ Anlagenzugänge |
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11.747,40 |
100,00% |
34.125,65 |
290,50% |
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6 NCF / Verbindlichkeiten |
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14,95 |
100,00% |
7,17 |
47,94% |
Netto-Cash Flow |
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102.281,47 |
100,00% |
58.028,57 |
56,73% |
/ Verbindlichkeiten |
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684.149,15 |
100,00% |
809.571,75 |
118,33% |
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7 NCF / Zinsen |
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180,36 |
100,00% |
123,41 |
68,42% |
Netto-Cash Flow |
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102.281,47 |
100,00% |
58.028,57 |
56,73% |
/ Fremdkapitalzins |
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56.710,60 |
100,00% |
47.022,36 |
82,92% |
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8 Anlagenabnutzungsgrad |
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39,23 |
100,00% |
28,01 |
71,38% |
Kumulierte Abschreibungen |
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51.080,40 |
100,00% |
31.713,65 |
62,09% |
/ SachAV 31.12. (AHK) |
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130.191,40 |
100,00% |
113.236,65 |
86,98% |
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9 Investitionsquote |
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9,92 |
100,00% |
43,14 |
434,93% |
Anlagenzugänge |
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11.747,40 |
100,00% |
34.125,65 |
290,50% |
/ SachAV 1.1. (AHK) |
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118.444,00 |
100,00% |
79.111,00 |
66,79% |
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