Elshitsa 99 SPJSC - Sofia - Financial Ratios

1. Profitability
	2008	2007	2006	2005	2001	2000	1999
1.1. Return on sales	0.03	0.03	0.08	-0.32	n.a.	0.08	0.10
1.2. Return on Shareholders' Equity	0.05	0.09	0.36	-1.52	0.24	0.20	0.09
1.3. Return on liabilities	0.06	0.09	0.24	-0.54	0.66	0.65	0.33
2. Liquidity
2.1. Current liquidity	5.05	3.24	2.91	0.65	n.a.	0.95	0.78
2.2. Acid test liquidity	5.05	3.24	2.91	0.63	n.a.	0.81	0.62
2.3. Absolute liquidity	1.05	0.93	0.46	0.15	n.a.	0.47	0.56
3. Autonomity
3.1. Financial autonomity	0.56	0.48	0.40	0.26	0.73	0.76	0.79
3.2. Debt ratio	1.79	2.09	2.49	3.83	1.37	1.31	1.27
4. Turnover
4.1. Stock turnover, days	-	-	-	2.97	n.a.	6.89	17.47
4.2. Stock turnover, times per year	n.a.	n.a.	n.a.	121.36	n.a.	52.26	20.61
4.3. Receivables turnover, days	229.31	136.95	97.16	65.80	n.a.	15.57	5.82
5. Effectiveness
5.1. Expenses effectiveness	1.03	1.04	1.09	0.76	1.10	1.14	1.18
5.2. Revenues effectiveness	0.97	0.96	0.91	1.32	0.91	0.88	0.85
6. Financial stability
6.1. Working capital owned by the company (WCO)	338.00	172.00	-30.00	-467.00	69.00	-6.00	-24.00
6.2. Permanent working capital (PWC)	600.00	486.00	412.00	-181.00	69.00	-6.00	-24.00
6.3. Principal stocks forming sources (PSFS)	743.00	703.00	628.00	334.00	245.00	149.00	88.00
6.4. Financial stability	n.a.	n.a.	n.a.	non-stable	n.a.	non-stable	non-stable
7. Other ratios
7.1. Financial result per share	0.00	0.00	0.01	-0.04	0.01	0.01	0.00