Concerto Winary SPLTD - - Financial Ratios

1. Profitability
	2016	2015	2014
1.1. Return on sales	-0.04	0.01	0.14
1.2. Return on Shareholders' Equity	-0.82	0.13	0.96
1.3. Return on liabilities	-0.02	0.01	0.06
2. Liquidity
2.1. Current liquidity	0.51	0.97	0.84
2.2. Acid test liquidity	0.11	0.22	0.18
2.3. Absolute liquidity	0.00	-	-
3. Autonomity
3.1. Financial autonomity	0.02	0.05	0.06
3.2. Debt ratio	44.32	21.42	17.01
4. Turnover
4.1. Stock turnover, days	271.02	283.59	316.88
4.2. Stock turnover, times per year	1.33	1.27	1.14
4.3. Receivables turnover, days	73.99	82.63	91.63
5. Effectiveness
5.1. Expenses effectiveness	0.96	1.01	1.18
5.2. Revenues effectiveness	1.04	0.99	0.85
6. Financial stability
6.1. Working capital owned by the company (WCO)	-3 136.00	-2 461.00	-1 902.00
6.2. Permanent working capital (PWC)	-3 136.00	-73.00	-356.00
6.3. Principal stocks forming sources (PSFS)	3 318.00	3 073.00	1 876.00
6.4. Financial stability	non-stable	non-stable	non-stable
7. Other ratios
7.1. Financial result per share	-0.01	0.00	0.02