Basic financial indexes

Basic financial indexes
of ELZAB SA
01.01.2009-
31.12.2009a/
01.01.2008-
31.12.2008a/
01.01.2007-
31.12.2007a/
01.01.2006-
31.12.2006a/
01.01.2005-
31.12.2005
01.01.2004-
31.12.2004
1 Gross return on sales indexes % 36,53% 39,47% 40,34% 38,80% 30,91% 29,24%
2 Net profitability index % 7,67% -5,19% 10,09% 12,54% 8,28% 8,52%
3 Return on equity ROE % 10,55% -6,96% 12,54% 14,96% 10,35% 11,40%
4 Return on assets ROA % 7,90% -5,16% 9,16% 11,10% 7,61% 7,46%
5 Present liquidity index 4,64 3,68 2,88 2,80 2,38 2,04
6 High liquidity index 3,16 2,5 1,88 1,85 1,65 1,47



Basic financial indexes
of ELZAB GROUP
01.01.2009-
31.12.2009a/
01.01.2008-
31.12.2008a/
01.01.2007-
31.12.2007a/
01.01.2006-
31.12.2006a/
01.01.2005-
31.12.2005
01.01.2004-
31.12.2004
1 Gross return on sales index % 36,80% 38,33% 39,71% 37,98% 29,96% 27,78%
2 Net profitability index % 6,53% -0,30% 10,86% 9,15% 6,41% 1,23%
3 Return on equity ROE % 11,05% -0,53% 18,67% 16,07% 12,11% 2,56%
4 Return on assets ROA % 7,64% -0,36% 12,36% 10,62% 7,78% 1,36%
5 Present liquidity index 3,22 2,65 2,04 2,18 1,87 1,51
6 High liquidity index 1,91 1,48 1,03 1,13 1,06 1,01
1. Gross profit on sales / net revenues on sales %
2. Net profit / net revenues on sales
3. net profit / equity*
4. net profit / total assets*
5. current assets*/short-term liabilities*
6. (current assets-inventories-accrued/prepaid expenses)*/short-term liabilities*
* (as of beginning of period + as of end of period)/2
a/ financial statement made according to IAS/IFRS