CSP-assigned activity: 01.41 · Raising of dairy cattle.
Methodology, sample and formulas
- Population and report selection
- Each company contributes at most one value per year and indicator. Current CSP NACE 2.1 classification is applied to all historical years. FTM selects a non-annulled, non-removed annual DUF report by latest period end, then registration date and record ID. Monetary comparisons use EUR reports with the filed rounding unit applied.
- Median and quartiles
- P25, median (P50) and P75 use continuous percentiles with linear interpolation between ordered observations. The shaded range spans P25–P75, the middle half of company values. Companies have equal weight; figures are not revenue-weighted.
- Outliers
- No trimming, winsorisation or outlier exclusion is applied. Extreme reported values remain in the distribution. The interquartile band reduces their visual influence but does not remove them.
- Minimum sample
- At least 5 valid company values are required separately for each year, indicator and group. The displayed company count is that indicator’s sample, not every company in the industry. Smaller samples are not published.
- Periods and annualisation
- The last seven completed calendar years are published. Ratios use closing balance-sheet values, not average balances. Results are not annualised or inflation-adjusted; short or long reporting periods can affect comparisons. Receivable days use a fixed 365-day convention.
- Missing or invalid inputs
- Missing inputs and zero or negative denominators produce no ratio, not zero. Quick ratio requires reported inventories. Growth requires the preceding calendar year. Liabilities use total equity and liabilities minus equity, otherwise current plus non-current liabilities and reported provisions.
- Above, below or close
- “Close” means within 10% of the P75–P25 range around the median (an exact match if the range is zero). Above and below describe position, not good or bad performance. No company percentile rank or credit score is inferred.
- Derived annual taxes
- For completed years with all four quarters, tax amounts are summed and average employees are the four-quarter average rounded down. Published quarterly values in thousands of EUR are converted to EUR. These derived years take precedence in comparisons. Missing quarters are not extrapolated.
How these indicators are calculated
- Net turnover
- Reported net turnover
- Net profit or loss
- Reported net income
- Total assets
- Reported total assets
- Employees
- Reported average employees
- Revenue growth
- (Net turnover − previous year net turnover) ÷ previous year net turnover
- Gross profit margin
- Gross profit ÷ net turnover
- Net profit margin
- Net profit ÷ net turnover
- Return on assets (ROA)
- Net profit ÷ total assets at year end
- Return on equity (ROE)
- Net profit ÷ equity at year end
- Current ratio
- Current assets ÷ current liabilities
- Quick ratio
- (Current assets − inventories) ÷ current liabilities
- Cash ratio
- Cash ÷ current liabilities
- Equity ratio
- Equity ÷ total assets
- Debt-to-assets
- Liabilities ÷ total assets (liabilities = total equity and liabilities − equity)
- Debt-to-equity
- Liabilities ÷ equity
- Asset turnover
- Net turnover ÷ total assets
- Receivables collection period
- Accounts receivable ÷ net turnover × 365
- Revenue per employee
- Net turnover ÷ average employees
- Operating cash-flow margin
- Net operating cash flow ÷ net turnover
- Taxes paid
- VID published annual total
- Taxes paid per employee
- Taxes paid ÷ VID average employees