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Tested Party Y10
Type: Country of Incor
Name: Multifilamentos S.A.C. PER
SIC Industry: Currency
GICS Industry: Nuevos Soles (S/.)
Income Statement Y10 Y09 Y08
Sales-Net 9,432,572 4,946,706 11,187,477
Cost of Goods Sold 9,151,738 4,745,531 10,774,054
Gross Profit 280,834 201,175 413,423
Gross Margin 0.030 0.041 0.037
SG&A Expense 124,409 148,718 160,714
Depreciation & Amortization 0 0 0
Other Operating Expenses 0 0 0
Total Operating Expenses 124,409 148,718 160,714
Operating Profit 156,425 52,457 252,709Interest Expense -2,552 -29,964 -79,219
Non Operating Income/Expense + Special Item 7,614 9,494 -8,679
Pre-Tax Income 166,591 91,915 323,249
Total Income Taxes 60,262 7,475 48,909
Total Costs 9,276,147 4,894,249 10,934,768
Effective Tax Rate 36 8 15
Tax Savings on Interest Expense -923 -2,437 -11,986
Indicators:
Operating Margin 1.7% 1.1% 2.3%
Berry Ratio 2.26 1.35 2.57
Return on Operating Assets (ROA AO) 7.4% 3.0% 13.5%
Return on Total Assets (ROA AT) 6.6% 2.8% 12.0%
Return on Operating Assets (ROA AF) 4.6% 2.7% 11.5%
Ratios:
Cost Plus 3.07% 4.24% 3.84%
Net Cost Plus 1.7% 1.1% 2.3%
Return on Capital Employed 29.0% 10.2% 47.3%
Operating Expense/Sales 1.3% 3.0% 1.4%
Avg. Operating Assets/Sales 22.3% 34.9% 16.7%
Avg. Accounts Receivable/Sales 14.0% 19.8% 8.6%Avg. Accts. Payable/COGS 14.45% 21.00% 11.4%
Avg. Inventory/Adjusted Sales 5.5% 7.7% 5.8%
Sales/Capital Employed 16.0 10.1 21.0
Avg. PP&E/Adjusted Sales 0.2% 1.0% 0.4%
Balance Sheet
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Assets
Cash & Equivalents 53,565 424,258 203,635
Receivables - Total 1,476,609 1,171,950 787,253
Inventories - Total 988,097 57,282 707,600
Prepaid Expenses
Current Assets - Other 1,608 1,508 2,108
Current Assets - Total 2,519,879 1,654,998 1,700,596
PP&E - Total Net 557 39,857 56,233
Invstmnts & Advances - Other 0 0 0
Invstmnts & Advances - Equity
Intangibles 0 0 0
Deferred Charges & Other Assets 406,389 93,834 219,654
Assets - Total 2,926,825 1,788,689 1,976,483
Average Total Assets 2,357,757 1,882,586 2,103,574
Total Operating Assets 2,520,436 1,694,855 1,756,829
Avg. Operating Assets 2,107,646 1,725,842 1,873,768
Average Accts. Receivable 1,324,280 979,602 966,262Average Inventory 522,690 382,441 645,963
Average Accounts Payable 1,322,072 996,550 1,230,525
Average PP&E 20,207 48,045 44,224
Average Intangibles 0.0 0.0 0.0
Liabilities and Miscellaneous
Accounts Payable 1,835,795 808,348 1,184,751
Liabilities - Other 501,078 491,613 258,279
Liabilities - Total 2,336,873 1,299,961 1,443,030
Total Current Liabilities 2,336,022 1,299,113 1,442,500
Capital Employed 590,803 489,576 533,983
Cost of Goods Solds + Operating Expenses 9,276,147 4,894,249 10,934,768
Y10
Y10
Y09 Y08
Y08Y09
8/3/2019 Aplicacin del MNT Multifilamentos 2010
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oration
)
Average
8,522,252
8,223,774
298,477
0.035
144,614
0
0
144,614
153,864-37,245
2,810
193,918
38,882
8,368,388
20
-7,468
1.8%
2.06
8.09%
7.28%
6.4%
3.63%
1.8%
28.6%
1.7%
22.3%
12.8%0.16
0.06
15.8
0.01
8/3/2019 Aplicacin del MNT Multifilamentos 2010
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227,153
1,145,271
584,326
1,741
1,958,491
32,216
0
0
239,959
2,230,666
2,114,639
1,990,707
1,902,418
1,090,048517,031
1,183,049
37,492
0
1,276,298
416,990
1,693,288
1,692,545
538,121
8,368,388
Average
Average
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Tested Party
Type: Country of Incorporation
Name: Sanko Pazarlama Ithalat Ihracat A.S. Turkey
SIC Industry: Currency
GICS Industry: Millions of Turkish New Liras
Income Statement Y10 Y09 Y08
Sales-Net 437.218 339.527 368.323
Cost of Goods Sold 426.254 330.694 353.107
Gross Profit 10.965 8.833 15.216
Gross Margin 0.025 0.026 0.041
SG&A Expense 10.331 11.939 26.725
Depreciation & Amortization 0.000 0.000 0.000
Other Operating Expenses
Total Operating Expenses 10.331 11.939 26.725
Operating Profit 0.633 -3.106 -11.509Net Interest Expense -1.662 -4.769 -20.245
Non Operating Income/Expense + Special Items -3.200 -1.000 19.200
Pre-Tax Income -0.905 0.663 27.936
Total Income Taxes 2.500 1.000 2.100
Total Costs 436.585 342.632 379.832
Effective Tax Rate 276.335 150.788 7.517
Tax Savings on Interest Expense -4.593 -7.191 -1.522
Indicators:
Operating Margin 0.001 -0.009 -0.031
Berry Ratio 1.061 0.740 0.569
Return on Operating Assets (ROA AO) 0.003 -0.017 -0.060
Return on Total Assets (ROA AT) 0.003 -0.017 -0.060
Return on Operating Assets (ROA AF) 0.013 0.017 -0.063
Ratios:
Cost Plus 0.026 0.027 0.043
Net Cost Plus 0.001 -0.009 -0.030
Return on Capital Employed 0.005 -0.024 -0.090
Operating Expense/Sales 0.024 0.035 0.073
Avg. Operating Assets/Sales 0.474 0.539 0.523
Avg. Accounts Receivable/Sales 0.301 0.319 0.307Avg. Accts. Payable/COGS 0.161 0.154 0.168
Avg. Inventory/Adjusted Sales 0.006 0.005 0.005
Sales/Capital Employed 3.139 2.611 2.873
Avg. PP&E/Adjusted Sales 0.097 0.128 0.118
Balance Sheet
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Assets
Cash & Equivalents 34.023 22.811 31.721
Receivables 150.541 112.961 103.703
Inventories - Total 3.911 1.701 1.568
Prepaid Expenses 0.000 0.000 0.000
Current Assets - Other 2.891 0.069 0.167
Current Assets - Total 191.366 137.543 137.159
PP&E - Total Net 41.843 42.910 43.993
Invstmnts & Advances - Other
Invstmnts & Advances - Equity
Intangibles 0.199 0.000 0.000
Deferred Charges & Other Assets 0.675 0.229 4.345
Assets - Total 234.083 180.681 185.496
Average Total Assets 207.382 183.089 192.792
Total Operating Assets 233.885 180.681 185.496
Avg. Operating Assets 207.283 183.089 192.759
Average Accts. Receivable 131.751 108.332 113.053Average Inventory 2.806 1.635 1.980
Average Accounts Payable 68.504 51.023 59.251
Average PP&E 42.377 43.451 43.454
Average Intangibles 0.099 0.000 0.033
Liabilities and Miscellaneous
Accounts Payable 89.587 47.421 54.625
Liabilities - Other 9.589 7.120 8.955
Liabilities - Total 99.176 54.541 63.580
Total Current Liabilities 94.800 50.666 57.292
Capital Employed 139.283 130.016 128.204
Equity total 134.900 126.140 121.916Cost of Goods Solds + Operating Expenses 436.585 342.632 379.832
OM
AAR Adjustment 0.000 0.000 0.000
AAP Adjustment 0.000 0.000 0.000
Inventory Adjustment 0.000 0.000 0.000
PP&E Adjustment 0.000 0.000 0.000
Intangible Adjustment 0.000 0.000 0.000
Adjusted Sales 437.218 339.527 368.323
Adjusted OM 0.001 -0.009 -0.031
Adjusted OM by AAR 0.001 -0.009 -0.031Adjusted OM by AAP 0.001 -0.009 -0.031
Adjusted OM by Inventory 0.001 -0.009 -0.031
Adjusted OM by AAR and AAP 0.001 -0.009 -0.031
Adjusted OM by AAR,AAP,Invent & PPE 0.001 -0.009 -0.031
Adjusted OM by AAR,AAP, Invent & Intangible 0.001 -0.009 -0.031
Adjusted OM by PP&E 0.001 -0.009 -0.031
Y09 Y08 Y07
Y10 Y09 Y08
Y09 Y08 Y07
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Identifier 1
2010 2009 2008 2007 Promedio
Average
381.689
370.018
11.671
0.031
16.332
0.000
16.332
-4.661-8.892
5.000
9.231
1.867
386.350
20.221
-1.798
-0.012
0.715
-0.024
-0.024
-0.024
0.032
-0.012
-0.035
0.043
0.509
0.3080.161
0.006
2.881
0.114
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29.518
122.402
2.393
0.000
1.042
155.356
42.915
0.066
1.750
200.087
194.421
200.021
194.377
117.7122.140
59.593
43.094
0.044
63.878
8.555
72.433
67.586
132.501
127.652386.350
0.000
0.000
0.000
0.000
0.000
381.689
-0.012
-0.012-0.012
-0.012
-0.012
-0.012
-0.012
-0.012
Average
Average
Average
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Tested Party
Type: Country of Incorporation
Name: Lahoti Overseas Limited India
SIC Industry: Currency
GICS Industry: Millions of Rupees
Income Statement Y10 Y09 Y08
Sales-Net 3,022.000 2,505.874 1,496.685
Cost of Goods Sold 2,768.643 2,448.089 1,393.702
Gross Profit 253.357 57.785 102.983
Gross Margin 0.084 0.023 0.069
SG&A Expense 170.138 111.402 86.243
Depreciation & Amortization 20.405 9.095 13.326
Other Operating Expenses
Total Operating Expenses 190.543 120.497 99.569
Operating Profit 62.814 -62.712 3.414Net Interest Expense 21.939 11.427 5.982
Non Operating Income/Expense + Special Items 58.127 155.104 14.989
Pre-Tax Income 99.002 80.965 12.421
Total Income Taxes 35.921 23.592 2.803
Total Costs 2,959.186 2,568.586 1,493.271
Effective Tax Rate 36.283 29.139 22.567
Tax Savings on Interest Expense 7.960 3.330 1.350
Indicators:
Operating Margin 0.021 -0.025 0.002
Berry Ratio 1.330 0.480 1.034
Return on Operating Assets (ROA AO) 0.071 -0.086 0.005
Return on Total Assets (ROA AT) 0.070 -0.086 0.005
Return on Operating Assets (ROA AF) 0.021 -0.123 -0.001
Ratios:
Cost Plus 0.092 0.024 0.074
Net Cost Plus 0.021 -0.024 0.002
Return on Capital Employed 0.101 -0.116 0.007
Operating Expense/Sales 0.063 0.048 0.067
Avg. Operating Assets/Sales 0.294 0.290 0.446
Avg. Accounts Receivable/Sales 0.112 0.124 0.180Avg. Accts. Payable/COGS 0.002 0.002 0.004
Avg. Inventory/Adjusted Sales 0.026 0.020 0.024
Sales/Capital Employed 4.737 4.166 3.091
Avg. PP&E/Adjusted Sales 0.044 0.047 0.072
Balance Sheet
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Assets
Cash & Equivalents 9.324 14.139 39.791
Receivables 291.967 387.567 235.087
Inventories - Total 68.494 89.164 13.444
Prepaid Expenses
Current Assets - Other 150.111 158.337 80.183
Current Assets - Total 519.896 649.207 368.505
PP&E - Total Net 127.295 138.153 96.252
Invstmnts & Advances - Other
Invstmnts & Advances - Equity
Intangibles 4.000 4.000 4.000
Deferred Charges & Other Assets 235.400 107.900 92.100
Assets - Total 886.591 899.260 560.857
Average Total Assets 892.926 730.059 671.547
Total Operating Assets 882.591 895.260 556.857
Avg. Operating Assets 888.926 726.059 667.547
Average Accts. Receivable 339.767 311.327 269.980Average Inventory 78.829 51.304 35.239
Average Accounts Payable 6.100 4.600 5.900
Average PP&E 132.724 117.203 108.409
Average Intangibles 4.000 4.000 4.000
Liabilities and Miscellaneous
Accounts Payable 8.800 3.400 5.800
Liabilities - Other 312.500 380.000 87.800
Liabilities - Total 321.300 383.400 93.600
Total Current Liabilities 248.700 297.800 76.600
Capital Employed 637.891 601.460 484.257
Equity total 565.500 515.900 468.200Cost of Goods Solds + Operating Expenses 2,959.186 2,568.586 1,493.271
OM
AAR Adjustment 0.000 0.000 0.000
AAP Adjustment 0.000 0.000 0.000
Inventory Adjustment 0.000 0.000 0.000
PP&E Adjustment 0.000 0.000 0.000
Intangible Adjustment 0.000 0.000 0.000
Adjusted Sales 3,022.000 2,505.874 1,496.685
Adjusted OM 0.021 -0.025 0.002
Adjusted OM by AAR 0.021 -0.025 0.002Adjusted OM by AAP 0.021 -0.025 0.002
Adjusted OM by Inventory 0.021 -0.025 0.002
Adjusted OM by AAR and AAP 0.021 -0.025 0.002
Adjusted OM by AAR,AAP,Invent & PPE 0.021 -0.025 0.002
Adjusted OM by AAR,AAP, Invent & Intangible 0.021 -0.025 0.002
Adjusted OM by PP&E 0.021 -0.025 0.002
Y10 Y09 Y08
Y10 Y09 Y08
Y10 Y09 Y08
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Identifier 1
2010 2009 2008 2007 Promedio
Average
2,341.520
2,203.478
138.042
0.059
122.594
14.275
136.870
1.17213.116
76.073
64.129
20.772
2,340.348
32.391
4.248
0.001
1.009
0.002
0.002
-0.031
0.063
0.001
0.002
0.058
0.325
0.1310.003
0.023
4.075
0.054
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21.085
304.874
57.034
129.544
512.536
120.567
4.000
145.133
782.236
764.844
778.236
760.844
307.02555.124
5.533
119.445
4.000
6.000
260.100
266.100
207.700
574.536
516.5332,340.348
0.000
0.000
0.000
0.000
0.000
2,341.520
0.001
0.0010.001
0.001
0.001
0.001
0.001
0.001
Average
Average
Average
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OM (Operating Margin)
Year: Y09 Year: Y08
OM without
Adjustment
OM adjustment5 (Five
adjustments:
OM2, OM3,OM4
and OM5)
OM without
Adjustment
OM
adjustment 5
(Fiveadjustments:
OM2,
OM3,OM4 and
OM5)
Comparable Companies:
Isle of Capri Casinos Inc. #REF! #REF! #REF! #REF!
Boyd Gaming Corp #REF! #REF! #REF! #REF!
Century Casinos Inc. #REF! #REF! #REF! #REF!
Pinnacle Entertainment, Inc #REF! #REF! #REF! #REF!
Ameristar Casinos Inc. #REF! #REF! #REF! #REF!
Penn National Gaming Inc. #REF! #REF! #REF! #REF!
Tested Party:
EURO CASINO S.A.C. 1.06% 1.06% 2.26% 2.26%
Statistics:
Inter-quartile Range:
25 #REF! #REF! #REF! #REF!
50 #REF! #REF! #REF! #REF!
75 #REF! #REF! #REF! #REF!
Minimum #REF! #REF! #REF! #REF!
Maximum #REF! #REF! #REF! #REF!Mean #REF! #REF! #REF! #REF!
8/3/2019 Aplicacin del MNT Multifilamentos 2010
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0.00%
Year: Y07 Average: Y09 to Y07
OM without
Adjustment
OM
adjustment 5
(Fiveadjustments:
OM2,
OM3,OM4
and OM5)
OM without
Adjustment
OM adjustment
5 (Fiveadjustments:
OM2,
OM3,OM4 and
OM5)
Diferencia
#REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! #REF! 0
#REF! #REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! 1.81% 1.81%
#REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF!#REF! #REF! #REF! #REF!
2009-2007 PLI OM
EURO CASINO
S.A.C.Mnimo Primer Cuartil
1.81% #REF! #REF!
2009 PLI OM
EURO CASINO
S.A.C. Mnimo Primer Cuartil1.06% #REF! #REF!
PLI OM COMP
PLI OM COMP
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1 2 3 4 2117119.6 6127888
#REF! #REF! #REF! #REF! 1880406.3 58.43%
1337931.7 41.57%
3218338
7961953
18779089
26741042 56%
48082219
28357092
15770865
10970177 0.41023745
MedianaTercer
CuartilMximo
#REF! #REF! #REF! 2,881,372 7,044,755 0 0
Mediana
Tercer
Cuartil Mximo#REF! #REF! #REF!
AJUSTE
(USD)
NAS COMPARABLES
NAS COMPARABLES
C + GO VentasVentas
Ajustadas
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