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αριθμοδείκτες για την οικονομικη ανάλυση επιχείρησης
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1
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:
2012
2
...................................... 5
1
1.1 .......6
1.2 ...6
2
2.1 .11
2.2 ..12
3
3.1 . .14
3.2 ...14
3.3 ...18
3.3.1 .18
3.3.2 ...19
4
4.1 ...21
4.2 . 24
3
5
5.1 ..28
5.1.1 .29
5.1.2 .32
5.1.3 .....34
5.1.4 ..36
5.1.5 ..38
5.2 .... .41
5.2.1 .....43
5.2.2 ......46
5.2.3 .....48
5.3 .51
5.3.1 ..52
5.3.2 ...55
5.3.3 .
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5.3.4 ...60
5.3.5 ..62
5.4 ....64
5.4.1 ..66
5.4.2 ..68
5.4.3 ..70
5.4.4 . .73
5.5 .76
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6.2 ..79
6.2.1 ..79
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6.2.3 .81
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1)
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29.948.031,18
2)
1.659.197,4
= ---------------------------------= 0,068
24.336.261,77
2009:
1)
151.224
= ---------------------------------= 0,005
30.128.459,42
2)
828.388,33
= ---------------------------------= 0,033
24.788.387,87
2010:
1)
32
0
= ---------------------------------= 0
29.570.387,52
2)
1.034.291,67
= ---------------------------------= 0,414
24.978.545,11
5.1.2
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2008:
1)
29.948.031,18 + 0
= ---------------------------------= 1,214
24.665.572,6
2)
24.336.261,77 + 0
= ---------------------------------= 0,99
24.452.027,05
2009:
34
1)
151.224
= ---------------------------------= 0,005
30.128.459,42
2)
828.388,33
= ---------------------------------= 0,033
24.788.387,87
2010:
1)
0
= ---------------------------------= 0
29.570.387,52
2)
1.034.291,67
= ---------------------------------= 0,414
24.978.545,11
5.1.3
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35
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= ----------------------------- x100
2008:
1)
502.973,59
= -------------------------------- 100 = 0,6%
81.945.647,48
2)
2.304.617,81
= --------------------------------- 100= 3,4%
68.135.096,67
2009:
1)
396.802,85
= --------------------------------- 100= 0,5%
80.730.249,18
2)
1.193.282,43
= --------------------------------- 100= 3,3%
63.865.250,61
36
2010:
1)
- 585.510,24
= -------------------------------- 100= - 70,6%
82.863.389,83
2)
431.435,86
= --------------------------------- 100 = 67,4%
63.961.653,85
5.1.4
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1)
502.973,59
= ---------------------------------= 0,012
40.886.094,51
2)
2.304.617,81
= ---------------------------------= 0,084
27.340.474,52
38
2009:
1)
396.802,85
= ---------------------------------= 0,010
37.778.234,76
2)
1.193.282,43
= ---------------------------------= 0,049
24.183.800,37
2010:
1)
- 585.310,24
= ---------------------------------= - 0,016
35.980.887,26
2)
431.435,56
= ---------------------------------= 0,016
26.698.404,56
5.1.5
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39
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2008:
1)
18.057.073,82
= ---------------------------------= 0,441
40.886.094,51
2)
13.698.880,21
= ---------------------------------= 0,501
27.340.474,52
2009:
1)
15.954.246,76
= ---------------------------------= 0,422
37.778.234,76
2)
10.757.179.83
= ---------------------------------= 0,444
24.183.800,37
41
2010:
1)
13.498.551,19
= ---------------------------------= 0,375
35.980.887,26
2)
14.121.219,23
= ---------------------------------= 0,528
26.698.404,56
5.2
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2008:
1)
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44.853.470,18
2)
16.264.979,4+2.392.468,47
= --------------------------------- = 0,128
31.305.539,6
2009:
1)
21.128.306,63+552.125,39
= --------------------------------- = 0,537
45.325.792,62
2)
13.451.714,13+864.421,57
= --------------------------------- = 0,511
27.979.405,87
46
2010:
1)
20.046.347,61+428.619,69
= --------------------------------- = 0,460
44.504.473,45
2)
9.923.151,11+2.647.047,23
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29.352.920,33
5.2.2
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2008:
1)
31.416.207,39 + 865.506,61
= --------------------------------- = 0,537
44.853.470,18
48
2)
23.703.293,17 + 2.392.468,47
= --------------------------------- = 0,833
31.305.539,6
2009:
1)
34.196.276,96 + 552.125,39
= --------------------------------- = 0,766
45.325.792,62
2)
21.152.173,86 + 864.421,57
= --------------------------------- = 0,786
27.979.405,87
2010:
1)
35.336.989,17 + 428.619,69
= --------------------------------- = 0,803
44.504.473,45
2)
26.052.124,86 + 2.647.047,23
= --------------------------------- = 0,977
29.352.920,33
49
5.2.3
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2008:
1)
865.506,61
= --------------------------------- = 0,019
44.853.470,18
2)
2.392.468,47
= --------------------------------- = 0,076
31.305.539,6
2009:
1)
552.125,39
= --------------------------------- = 0,012
45.325.792,62
2)
864.421,57
= --------------------------------- = 0,031
27.979.405,87
2010:
1)
428.619,69
= --------------------------------- = 0,009
44.504.473,45
51
2)
2.647.047,23
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29.352.920,33
5.3
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2008:
1)
40.886.094,51
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2)
27.340.474,52
= --------------------------------- = 0,401
68.135.096,67
2009:
1)
37.778.234,79
= --------------------------------- = 0,467
80.730.249,18
2)
24.183.800,37
= -------------------------------- = 0,378
63.865.250,61
2010:
1)
35.980.887,26
= -------------------------------- = 0,434
82.863.389,83
55
2)
26.698.404,56
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63.961.653,85
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2008:
1)
40.886.094,51
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2)
27.340.474,52
= --------------------------------- = 1,113
24.452.027,05
2009:
57
1)
37.778.234,79
= --------------------------------- = 1,591
23.738.084,26
2)
24.183.800,37
= -------------------------------- = 0,961
25.150.787,82
2010:
1)
35.980.887,26
= -------------------------------- = 1,421
25.305.046,64
2)
26.698.404,56
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22.632.042,43
5.3.3
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59
1)
40.886.094,51
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29.946.031,18
2)
27.340.474,52
=--------------------------------- = 1,123
24.336.261,77
2009:
1)
37.778.234,79
= --------------------------------- = 1,253
30.128.459,42
2)
24.183.800,37
= -------------------------------- = 0,975
24.788.387,87
2010:
1)
35.980.887,26
= -------------------------------- = 1,216
29.570.387,52
60
2)
26.698.404,56
= --------------------------------- = 1,068
24.978.645,11
5.3.4
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2008:
1)
40.886.094,51
= -------------------------- = 1,301
31.416.207,39
2)
27.340.474,52
=--------------------------------- = 1,153
23.703.293,17
2009:
1)
37.778.234,79
= --------------------------------- = 1,104
34.196.276,96
2)
24.183.800,37
= -------------------------------- = 1,14
21.152.173,86
62
2010:
1)
35.980.887,26
= -------------------------------- = 1,018
35.336.989,17
2)
26.698.404,56
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26.052.121,86
5.3.5
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27.340.474,52
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16.264.979,4
64
2009:
1)
37.778.234,79
= -------------------------- = 1,104
21.128.306,63
2)
24.183.800,37
= -------------------------- = 1,79
13.451.714,13
2010:
1)
35.980.887,26
= ------------------------ = 1,794
20.046.347,61
2)
26.698.404,56
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9.923.151,11
5.4
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1)
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2)
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= -------------------------------- = 0,273
24.336.261,17
2009:
1)
18.550.000
= -------------------------------- = 0,615
30.128.459,42
68
2)
6.656.158,6
= -------------------------------- = 0,268
24.788.387,82
2010:
1)
18.550.000
= ------------------------------ = 0,627
29.570.387,52
2)
8.565.830
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24.978.645,11
5.4.2
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2008:
1)
29.948.031,18
= ------------------------------ = 1,214
24.665.572,6
2)
24.336.261,17
= -------------------------------- = 0,995
24.452.027,05
2009:
1)
30.128.459,42
= -------------------------------- = 1,269
23.738.084,26
70
2)
24.788.387,87
= -------------------------------- = 0,985
25.150.787,82
2010:
1)
29.570.387,52
= ------------------------------ = 1,168
25.305.046,64
2)
24.978.645,11
= ------------------------------- =1,10
22.632.042,43
5.4.3
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2008:
1)
50.470.470,18
= ------------------------------ = 1,685
29.948.031,18
2)
43.224.278,48
= ------------------------------ = 1,776
24.336.261,17
2009:
1)
49.361.532,62
= ----------------------------- = 1,638
30.128.459,42
2)
38.479.405,87
= ------------------------------ = 1,55
24.788.387,87
2010:
1)
52.027.993,17
= ----------------------------- = 1,759
29.570.387,52
73
2)
38.452.920,33
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24.978.645,11
5.4.4
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1)
50.470.470,18
= ------------------------------ = 0,615
81.945.647,48
2)
43.224.278,48
= ------------------------------ = 0,634
68.135.696,67
2009:
1)
49.361.532,62
= ----------------------------- = 0,611
80.730.249,18
2)
38.479.405,87
= ----------------------------- = 0,06
63.865.250,61
75
2010:
1)
52.027.993,17.
= ----------------------------- = 0,627
82.863.389,83
2)
38.452.920,33
= ---------------------------- = 0,601
63.961.653,85
76
5.5 &
2008-2010
2008 2009 2010
. 24.665.572,60 23.738.084,26 25.305.046,64
. 55.513.426,11 55.876.708.98 55.811.956,47
. 23.231.712.11 21.128.306,63 20.046.347,61
. 31.416.207,39 34.196.276,96 35.336.989,17
. 865.506,61 552.125,39 428.619,69
81.945.647,48 80.730.249,18 82.863.389,83
. 29.948.031,18 30.128.459,42 29.570.387,52
. 14.423.300 18.550.000 18.550.000
. 50.470.470,18 49.361.532,62 52.027.993,17
.
5.617.000 4.035.740 7.523.519,72
.
44.853.470,18 45.325.792,62
44.504.473,45
81.945.647,48 80.730.249,18 82.863.389,83
2008-2010
2008 2009 2010
40.886.094,51 37.778.234,76 35.980.887,26
18.057.073.82 15.954.246,76 13.498.551,19
502.973,59 396.802,85 - 585.510,24
213.326,64 151.224 0
77
2008-2010
2008 2009 2010
. 24.452.027,05 23.738.084,26 2.632.042,43
. 42.370.757,92 35.478.326,44 38.632.337,08
. 16.264.979,4 13.451.714,13 9.923.151,11
. 23.703.293,17 21.152.173,86 26.052.121,86
. 2.392.468,47 864.421,57 2.647.047,23
68.135.096,67 63.865.250,61 63.961.653,85
. 24.336.261,71 24.788.387,87 24.978.645,11
. 6.656.158,60 6.656.158,60 8.565.830
. 43.224.278,48 38.479.405,87 38.452.920,33
.
11.918.738,88 10.500.000 9.100.000
.
31.305.539,6 27.979.405,87 29.352.920,33
68.135.696,67 63.865.250,61 63.961.653,85
2008-2010
2008 2009 2010
27.340.474,52 24.183.800,37 26.698.404,56
13.698.880,21 10.757.179,83 14.121.219,23
2.304.617,81 1.133.282,43 431.435,56
1.659.197,40 828.388,33 1.034.291,67
78
6:
6.1
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6.2
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2008
2009
2010
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24.665.572,60 23.738.084,26 - 3,7% 25.305.046,64 6,6%
.
55.513.426,11 55.876.708,98 0,65% 55.811.956,47 - 0,1%
. 23.231.712,11 21.128.306,63 - 9% 20.046.347,61 - 5,1%
. 31.416.207,39 34.196.276,96 8,8% 35.336.989,17 3,3%
. 865.506,61 552.125,39 - 36,2% 428.619,69 - 22,3%
81.945.647,48 80.730.249,18 - 1,4% 82.863.389,83 2,6%
. 29.948.031,18 30.128.459,42 0,6% 29.570.387,52 - 1,8%
.
14.423.300 18.550.000 28,6% 18.550.000 0%
. 50.470.470,18 49.361.532,62 - 2,1% 52.027.993,17 5,4%
.
5.617.000 4.035.740 - 28,1% 7.523.519,72 86,4%
.
44.853.470,18 45.325.792,62
1%
44.504.473,45 - 1,8%
81.945.647,48 80.730.249,18 - 1,4% 82.863.389,83 2,6%
80
6.2.2
2008
2009
2010
. 30 29,4 30,5
. 67,7 69,2 67,3
. 28,3 26,1 24,2
. 38,3 42,3 42,6
. 1 0,7 0,5
100 100 100
. 36,5 37,3 35,6
. 17,6 22,9 22,3
. 6,7 61,1 62,7
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6,8 4,9 9,1
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54,7 5,6 53,7
100 100 100
81
6.2.3
2008 2009 2010
40.886.094,51 37.778.234,76 - 7,6% 35.980.887,26 - 4,7%
22.829.020,69 21.823.988,03 - 4,4% 22.482.336,07 3%
18.057.073,82 15.954.246,76 - 11,6% 13.498.551,19 - 15,3%
14.901.366,05 14.073.438,47 - 5,5% 13.152.760,67 - 6,5%
502.973,59 396.802,85 - 21,1% - 585.510,24 - 247,5%
208.565,9 245.578,85 17,7% - 150.442,52 - 161,2%
213.326,64 151.224 - 29,1% 0 - 1%
6.2.4
2008 2009 2010
100 100 100
55,8 57,7 62,4
44,1 42,2 37,5
36,4 37,2 36,5
1,2 1 1,6
0,5 0,6 0,4
0,5 0,4 1
82
6.3
6.3.1
2008
2009
2010
.
24.452.027,05 23.738.084,26 - 2,9% 2.632.042,43 - 88,9%
.
42.370.757,92 35.478.326,44 - 16,2% 38.632.337,08 8,8%%
. 16.264.979,4 13.451.714,13 - 17,2% 9.923.151,11 - 26,2%
. 23.703.293,17 21.152.173,86 - 10,7% 26.052.121,86 23,1%
. 2.392.468,47 864.421,57 - 63,8% 2.647.047,23 206,2%
68.135.096,67 63.865.250,61 - 6,2% 63.961.653,85 0,1%
. 24.336.261,71 24.788.387,87 1,8% 24.978.645,11 0,7%
.
6.565.158,60 6.656.158,60 0% 8.565.830 28,6%
. 43.224.278,48 38.479.405,87 - 10,9% 38.452.920,33 - 0,07%
.
11.918.738,88 10.500.000 - 11,9% 9.100.000 - 13,3%
.
31.305.539,6 27.979.405,87 - 10,6% 29.352.920,33 4,9%
68.135.696,67 63.865.250,61 -6,2% 63.961.653,85 0,1%
83
6.3.2
2008
2009
2010
. 35,8 37,1 4,1
. 62,1 55,5 60,3
. 23,8 21 15,5
. 34,7 33,1 40,1
. 3,5 1,3 4,1
100 100 100
. 35,7 38,8 39
. 9,6 10,2 13,4
. 63,4 60,2 60
.
17,4 16,4 14,2
.
45,9 43,8 45,8
100 100 100
6.3.3
2008 2009 2010
27.340.474,52 24.183.800,37 26.698.404,56
13.641.594,31 13.426.620,54 12.577.185,33
13.698.880,21 10.757.179,83 14.121.219,23
10.413.348,98 8.363.677,84 11.710.100,23
2.304.617,81 1.133.282,43 431.435,56
588.015,07 320.352,13 180.435,67
1.659.197,40 828.388,33 1.034.291,67
84
6.3.4
2008 2009 2010
100 100 100
49,9 55,5 47,1
50,1 44,5 52,9
38,1 34,6 43,8
8,4 4,7 1,6
2,1 1,3 0,7
6.1 3,4 3,9
85
7:
2008 2009 2010
0,007
0,005
0
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0,033
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.
.
20%.
2008 2009 2010
0,441
0,422
0,375
0,501
0,444
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0,060
0,080
2008 2009 2010
86
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2010
2008.
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0,080
0,100
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87
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1,214
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88
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.
,
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0,537
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89
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0,719
0,766
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0,833
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.
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2008.
.
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0,019
0,012
0,009
0,076
0,031
0,09
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0,800
1,000
1,200
2008 2009 2010
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2008 2009 2010
90
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0,498
0,467
0,434
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0,417
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1,657
1,591
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0,400
0,600
2008 2009 2010
91
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1,365
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92
.
,
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1,301
1,104
1,018
1,153
1,14
1,024
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2008 2009 2010
1,759
1,788
1,794
1,68
1,79
2,69
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93
.
.
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0,481
0,615
0,627
0,273
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.
.
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3,000
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0,700
2008 2009 2010
94
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.
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1,685
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95
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