Tax Return Analysis

Tax return analyses are analyses computed from the data contained in Tax returns.

Warning Synchronization of TAX_RETURN_ANALYSIS will fail if Tax return has no

data.

The Tax Return Analysis' history is regardless of the month history current setting.

Dependencies: Tax Return.

Field	Type	Description
closing_year	year	Year on which the described fiscal year ended.
closing_date	datetime	Date on which the described fiscal year ended.
balance_sheet	Balance sheet	A snapshot of the assets and liabilities of the company at the time of filing the statement.
income_statement	Income statement	A profit and loss statement, that describes the company's performance mainly.
ratios	Ratios	Additional ratios and values computed from the tax return.

Balance sheet

Field	Type	Description
assets	Assets balance sheet	Balance sheet of company assets, the material and immaterial things owned by the company that can be valued. French: Actif
liabilities	Liabilities balance sheet	Balance sheet of company liabilities, the debts and obligations that bind the company. French: Passif

Income statement

Field	Type	Description
total_revenue	Indicator	Gross revenue for the year.
export_sales	Indicator	Revenue made from exportations.
operating_revenue	Indicator	Revenue originated from the company's operations.
labour_expenses	Indicator	Sum of payroll and labour-related contributions
operating_costs	Indicator	Costs associated with the business' daily operations and administration.
operating_income	Indicator	Profit made from the company's operations, as the difference between the operating revenues and the operating costs.
net_income_before_taxes	Indicator	Sum of operating profit, financial profit, and share of profit from joint ventures French: Resultat courant avant impots
net_income	Indicator	Net profit/loss French: Resultat net, or Benefice net

Ratios

Field	Type	Description
current_liabilities	float	Liabilities of the current fiscal year French: Passif circulant, or Benefice net
valeur_ajoutee	float	The gross profit the company generated is the sum of the total revenues, and unsold-yet value produced, minus the costs of the base materials, leases, and other costs. (Revenues + ValueOfProductsStored + SelfProduction) - (BaseMaterialCosts + BaseMaterialStockVariation + GoodsCost + GoodsStockVariation + OtherExpenses + LeasingCosts + OtherCosts)
ebe	float	The gross income of the company is the sum of the total revenues, and value of products held, minus the costs of the base materials, leases, and other costs (Revenues + Subsidies + ValueOfProductsStored + SelfProduction) - (BaseMaterialCosts + BaseMaterialStockVariation + GoodsCost + GoodsStockVariation + OtherExpenses + LeasingCosts + OtherCosts) - (Payroll + Taxes + SocialCharges) french : Excédent Brut d'Exploitation
caf	float	A company's self-financing capacity refers to the resources it generates on its own, meaning the difference between cashable products and expenses French: Capacité d'autofinancement
working_capital_requirement	float	The working capital requirement represent the company's short-term need for financing, and is calculated from the difference between its receivables accounts and its payables accounts. A positive value implies that the company is paid by its clients after it pays its suppliers, and a negative value implies the opposite. French: Besoin en fonds de roulement (BFR)
gross_margin	float	The gross margin is the ratio of the gross profit to the gross income for the sale of goods. :warning: Note: It is a ratio, not a percentage. GoodsSaleIncome - (GoodsCosts - GoodsStockVariation) French: Marge brute
operating_margin	float	OperatingResult / TotalRevenues
net_margin	float	NetProfit / TotalRevenues
rentabilite_economique	float	Equivalent to return_on_equity
return_on_equity	float	EBE / (TotalEquity + FinancialDebts)
inventory_turnover	float	(TotalStockValue * 365) / (TotalRevenues - OperatingResult)
days_sales_outstanding	float	(Receivables * 365) / TotalRevenues
days_payable_outstanding	float	(PayablesAccounts * 365) / ((GoodsPurchases + BaseMaterialPurchases + OtherExpenses) * (1 + VatRate))
capacite_remboursement	float	LongTermDebts / SelfFinancingCapability
production_stockee	float	Stored production
production_immobilisee	float	Self-production describes the work that a company poured into its own equipment, facilities, and other assets.
tax_expenses	float	Paid taxes and similar expenses
retained_earning	float	Profits kept by the company (after paying shareholders if that happened)
current_ratio	float	Difference between current assets and current liabilities
debt_to_assets_ratio	float	The ratio of total debts (or liabilities, in the case of a Simplified tax declaration) to total assets
debt_to_equity_ratio	float	The ratio of total equity (or liabilities, in the case of a Simplified tax declaration) to total assets
debt_to_income_ratio	float	A ratio of pre-tax result to debts
net_profit_margin	float	NetProfit / TotalRevenues
quick_ratio	float	(CurrentAssets - ValueOfProductsStored) / TotalRevenues

Risks

Field	Type	Description
debt_to_assets_ratio	string	GOOD if debt_to_assets_ratio is less than 50% RISKY else
debt_to_equity_ratio	string	GOOD if debt_to_equity_ratio is less than or equal to 100% RISKY if debt_to_equity_ratio is greater than or equal to 400% OK else
quick_ratio	string	GOOD if quick_ratio is greater than or equal to 100% RISKY if quick_ratio is less than or equal to 50% OK else
days_sales_outstanding	string	GOOD if days_sales_outstanding is less than or equal to 30 days RISKY if days_sales_outstanding is greater than or equal to 90 days OK else
days_payable_outstanding	string	GOOD if days_payable_outstanding is less than or equal to 30 days RISKY if days_payable_outstanding is greater than or equal to 90 days OK else
capacite_remboursement	string	GOOD if capacite_remboursement is less than or equal to 100% RISKY if capacite_remboursement is greater than or equal to 300% OK else
rentabilite_economique	string	GOOD if rentabilite_economique is greater than 10% RISKY if rentabilite_economique is less than or equal to 2% OK else
return_on_equity	string	GOOD if return_on_equity is greater than 20% RISKY if return_on_equity is less than 0% OK else

Assets balance sheet

Field	Type	Description
total_assets	Indicator	French: Total actif
fixed_assets	Indicator	French: Actif immobilise
current_assets	Indicator	French: Actif circulant
receivables	Indicator	Client receivables total value
cash_available	Indicator	Cash available to the company French: Disponibilités

Liabilities balance sheet

Field	Type	Description
equity	Indicator	French: Capitaux propres.
share_premium_account	Indicator	French: Primes d'émission, de fusion, d'apport (capitaux propres).
other_equity	Indicator	French: Autres fonds propres.
total_liabilities	Indicator	Liabilities such as debts, or payables total minus deferred income
long_term_liabilites	Indicator	Long term debts, such as loans
payable	Indicator	French: Dettes fournisseurs et comptes rattachés.
taxe_liabilities	Indicator	French: Dettes fiscales et sociales .
total_liabilities_equity	Indicator	French: Total passif.

Indicator

This is a basic object representing the value and progression of a KPI

Field	Type	Description
value	float	Current value of the KPI
progression	float	Progression of the KPI. This is for now a ratio of the difference between the previous value and the current value, and the current value itself. It will only be set if a directly adjacent data exists, for example, the year preceding this one.