Over recent days we have been working on trying to understand accounting concepts and annual accounts: figuring out what they mean, how they are interpreted, how they are made.
Then I leave the balance of supermarkets Mercadona at 31 December 2009, taken from his website:
MERCADONA, SA
Balance sheet at 31 December 2009 (thousands of euros)
Balance sheet at 31 December 2009 (thousands of euros)
| | ASSETS EQUITY AND LIABILITIES |
| A) FIXED ASSETS, 2,519,145 I. Intangible assets, 69,032 1. Concessions 40,287 2. Applications, 12,277 3. Other intangible assets, 16,468 II. Plant and equipment 2,369,514 1. Land and buildings 1,345,217 2. Plant and other plant and equipment 931,567 3. Construction in progress and advances 92,730 III. Long-term financial investments, 68,603 1. Equity instruments, 27,822 2. Debt, 30,069 3. Credits and other financial assets, 10,712 IV. Deferred tax assets, 11,996 B) CURRENT ASSETS, 2,040,005 I. Stock, 540,868 II. Trade and other receivables, 68,244 III. Short-term investments, 1,554 IV. Short-term accruals, V. 8440 Cash and cash equivalents 1,420,899 1. Treasury 1,230,899 2. Cash equivalents, 190,000 TOTAL 4,559,150 | A) Equity, 1,885,041 A-1) I. Capital Equity deed, 15,921 II.Prima emission, 1,736 III. Reserves, 1,602,008 1. Laws, 3184 2. Other Reserves IV.Acciones 1,598,824 in equity, (6968) V. Result for the year, 270,268 A-2) Adjustments for changes in value, 974 A-3) grants, donations and bequests received, 1,102 B) NON-CURRENT LIABILITIES, 127,872 I. Long-term provisions, II.Deudas 15,099 long-term, 21,698 1. Amounts owed to credit institutions 10,303 2. Other financial liabilities 11,395 III. Deferred tax liabilities, 91,075 C) CURRENT LIABILITIES, I. 2,546,237 Current liabilities to credit institutions, II.Acreedores 2,426 Trade and other payables, 2,543,811 1. Suppliers 1,949,407 2. Suppliers Group companies 5,862 3. Sundry creditors, 262,025 4. Personal 161,563 5. Other payables to public authorities, 164,954 TOTAL EQUITY AND LIABILITIES 4,559,150 |
Does anyone dare to calculate and interpret the working capital?
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