{"id":16584,"date":"2022-05-11T12:06:02","date_gmt":"2022-05-11T09:06:02","guid":{"rendered":"https:\/\/investors.bittnet.ro\/?page_id=16584"},"modified":"2022-05-13T18:03:12","modified_gmt":"2022-05-13T15:03:12","slug":"anexa-1-alternative-performance-measurements","status":"publish","type":"page","link":"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/","title":{"rendered":"Anexa 1 &#8211; \u201cAlternative Performance Measurements\u201d despre indicatorii alternativi de performanta"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column us_custom_72cadcd9 has_text_color\"><div class=\"wpb_wrapper\"><h3>Anexa 1 &#8211; \u201cAlternative Performance Measurements\u201d despre indicatorii alternativi de performanta<\/h3>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><table>\n<tbody>\n<tr>\n<td><strong>Indicator<\/strong><\/td>\n<td><strong>Defini\u021bie \/ Mod de calcul<\/strong><\/td>\n<td><strong>De ce este relevant<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Profit Opera\u021bional<\/strong><\/td>\n<td>Este vorba despre profitul activit\u0103\u021bii de baz\u0103, activit\u0103\u021bii de a ne deservi clien\u021bii.<\/p>\n<p>Ia \u00een calcul toate veniturile \u0219i cheltuielile asociate activit\u0103\u021bii curente \u0219i ignor\u0103 veniturile \u0219i cheltuielile financiare, sau cele legate de activitatea de tip holding (a grupului, existen\u021ba noastr\u0103 ca \u0219i companie listat\u0103).<\/p>\n<p>Se ob\u021bine elimin\u00e2nd din rezultatele fiec\u0103rei linii de business elementele de venituri si cheltuieli (cash sau non cash) care nu au de-a face cu activitatea curent\u0103.<\/p>\n<p>Cele mai semnificative ajust\u0103ri (diferen\u021be \u00eentre profitul brut \u0219i Profitul Opera\u021bional) sunt:<\/p>\n<p>\u00b7 Eliminarea rezultatului financiar (adunarea la profitul brut a cheltuielilor \u0219i sc\u0103derea veniturilor de tip financiar)<\/p>\n<p>\u00b7 Eliminarea ajust\u0103rilor IFRS, non-cash, legate de Stock Option Plan<\/td>\n<td>Activitatea opera\u021bional\u0103 (numita si \u201acurenta\u2019 sau \u201ade baza\u2019 ) reprezint\u0103 afacerile companiei.<\/p>\n<p>Astfel se m\u0103soar\u0103 performanta si activitatea afacerilor versus concurenta, indiferent de mediul de taxare, de cadrul contabil de raportare sau de modul de finan\u021bare al societ\u0103\u021bii (mixul dintre capitaluri proprii si \u00eemprumutate, costurile de men\u021binere la cota bursei, etc).<\/p>\n<p>Cu alte cuvinte, acesta este rezultatul pe care compania (sau fiecare segment de business) l-ar avea daca ar opera ca o companie finan\u021bat\u0103 integral din surse proprii (din \u201eequity\u201d \u2013 capitalurile ac\u021bionarilor).<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td><strong>\u201eMarja Bruta\u201d, sau <\/strong><\/p>\n<p><strong>\u201egross margin\u201d , sau <\/strong><\/p>\n<p><strong>\u201eGM\u201d sau \u201dmarja\u201d <\/strong><\/td>\n<td>Formula de calcul a acestui indicator este \u201eVenituri MINUS cheltuieli directe\u201d (\u201erevenue minus COGS (cost of goods sold)\u201d).<\/p>\n<p>Astfel, din facturile emise clien\u021bilor, se scade valoarea cheltuielilor direct asociabile acelor proiecte (ob\u021binerii acelor venituri). \u00cen cazul proiectelor de rev\u00e2nzare licen\u021be software, cump\u0103r\u0103m o licen\u021b\u0103 cu 90 lei si o vindem c\u0103tre client cu 100 lei. Diferen\u021ba este \u201eMarja Bruta\u201d (sau \u201eGross Margin\u201d) .<\/p>\n<p>\u00cen cazul \u00een care factur\u0103m unui client servicii de implementare a unui proiect de cloud, marja brut\u0103 reprezint\u0103 diferen\u021ba dintre veniturile facturate c\u0103tre client \u0219i costul pentru orele \u2013 om necesare implement\u0103rii, indiferent daca inginerul care realizeaz\u0103 implementarea ne este angajat sau un subcontractor.<\/td>\n<td>Acest indicator este \u201ePIB\u201d ul companiei, este \u201evaloarea ad\u0103ugat\u0103\u201d pe care noi o producem pentru partenerii no\u0219tri.<\/p>\n<p>Acest indicator reflect\u0103 nu doar ce valoare aducem clien\u021bilor, dar, \u00eentorc\u00e2ndu-ne privirea spre interiorul companiei, reflect\u0103 sumele de bani pe care le avem la dispozi\u021bie pentru a acoperi cheltuielile fixe.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-4 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><nav class=\"w-menu layout_ver style_blocks us_menu_1 with_children\" style=\"--main-gap:1.5rem;--main-ver-indent:0.8em;--main-hor-indent:0.8em;--main-bg-color:#f5f5f5;--main-color:inherit;--main-hover-bg-color:#8dbe65;--main-hover-color:#ffffff;--main-active-bg-color:#8dbe65;--main-active-color:#ffffff;--sub-gap:5px;\" id=\"first-simple-menu\"><ul id=\"menu-q1_2022\" class=\"menu\"><li id=\"menu-item-16593\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16593\"><a href=\"https:\/\/investors.bittnet.ro\/abonare-newsletter\/\">Newsletter subscription<\/a><\/li><\/ul><style>@media ( max-width:600px ){.us_menu_1 .menu{display:block!important}.us_menu_1 .menu>li:not(:last-child){margin:0 0 var(--main-gap,1.5rem)!important}}<\/style><\/nav><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Anexa 1 &#8211; \u201cAlternative Performance Measurements\u201d despre indicatorii alternativi de performanta Indicator Defini\u021bie \/ Mod de calcul De ce este relevant Profit Opera\u021bional Este vorba despre profitul activit\u0103\u021bii de baz\u0103, activit\u0103\u021bii de a ne deservi clien\u021bii. Ia \u00een calcul toate veniturile \u0219i cheltuielile asociate activit\u0103\u021bii curente \u0219i ignor\u0103 veniturile \u0219i cheltuielile financiare, sau cele legate...","protected":false},"author":26,"featured_media":0,"parent":16496,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16584","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Anexa 1 \u2013 \u201cAlternative Performance Measurements\u201d despre indicatori<\/title>\n<meta name=\"description\" content=\"Anexa 1 - \u201cAlternative Performance Measurements\u201d despre indicatorii alternativi de performanta - Bittnet Group\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anexa 1 \u2013 \u201cAlternative Performance Measurements\u201d despre indicatori\" \/>\n<meta property=\"og:description\" content=\"Anexa 1 - \u201cAlternative Performance Measurements\u201d despre indicatorii alternativi de performanta - Bittnet Group\" \/>\n<meta property=\"og:url\" content=\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/\" \/>\n<meta property=\"og:site_name\" content=\"Bittnet Investors Relations Site\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/BittnetSystems\/\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-13T15:03:12+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@NA\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/\",\"url\":\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/\",\"name\":\"Anexa 1 \u2013 \u201cAlternative Performance Measurements\u201d despre indicatori\",\"isPartOf\":{\"@id\":\"https:\/\/investors.bittnet.ro\/en\/#website\"},\"datePublished\":\"2022-05-11T09:06:02+00:00\",\"dateModified\":\"2022-05-13T15:03:12+00:00\",\"description\":\"Anexa 1 - \u201cAlternative Performance Measurements\u201d despre indicatorii alternativi de performanta - Bittnet Group\",\"breadcrumb\":{\"@id\":\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/anexa-1-alternative-performance-measurements\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/investors.bittnet.ro\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rezultate financiare\",\"item\":\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Raport Q1 2022\",\"item\":\"https:\/\/investors.bittnet.ro\/en\/rezultate-financiare\/q1-2022\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Anexa 1 &#8211; \u201cAlternative Performance Measurements\u201d despre indicatorii alternativi de performanta\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/investors.bittnet.ro\/en\/#website\",\"url\":\"https:\/\/investors.bittnet.ro\/en\/\",\"name\":\"Bittnet Investors Relations Site\",\"description\":\"Your Value. 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