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{"sheet":"Program","index":0,"n_rows":3,"n_cols":4,"rows_kept":3,"cut":false,"hidden":false,"merged":[[2,3,22,11]]}
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[]
[null,null,null,"Program k výpočtu ekonomických ukazatelů"]

{"sheet":"Rozvaha","index":1,"n_rows":60,"n_cols":9,"rows_kept":60,"cut":false,"hidden":false,"merged":[[3,1,4,1],[30,1,31,1]]}
[]
[]
[]
[null,null,"AKTIVA",2010,2011,2012,2013,2014,2015]
[null,null,"Aktiva celkem (součet A až D)",1395,432,458,795,3561,819]
[null,"A.","Pohhledávky za upsaný základní kapitál"]
[null,"B.","Dlouhodobý majetek",91,65,null,null,169,267]
[null,"B.I.","Dlouhodobý nehmotný majetek",0,11]
[null,"B.I.3.","Software",21,11]
[null,"B.II.","Dlouhodobý hmotný majetek",70,54,null,null,169,267]
[null,"B.II.2.","Stavby",57,54,null,null,169]
[null,"B.II.3.","Samostatně movité věci a soubory movitých věcí",13]
[null,"C.","Oběžná aktiva",1234,330,413,714,2935,521]
[null,"C.I.","Zásoby",null,null,null,50,1,4]
[null,"C.I.5.","Zboží",null,null,null,50,1,4]
[null,"C.II.","Dlouhodobé pohledávky",null,150,126,211,278,152]
[null,"C.II.1.","Pohledávky z obchodních vztahů",null,4,4,10,28,51]
[null,"C.II.5.","Dlouhodobě poskytnuté zálohy",null,160,122,190,248,97]
[null,"C.II.6.","Dohadné účty aktivní",null,null,null,5]
[null,"C.II.7.","Jiné pohledávky",null,null,null,6,2,4]
[null,"C.III.","Krátkodobé pohledávky",682,114,241,341,309,254]
[null,"C.III.1.","Pohledávky z obchodních vztahů",433,106,241,341,168,154]
[null,"C.III.7.","Krátkodobé poskytnuté zálohy",247,8,null,null,141,1]
[null,"C.III.9.","Jiné pohledávky",2,null,null,null,null,99]
[null,"C.IV.","Krátkodobý finanční majetek",552,66,46,112,2347,111]
[null,"C.IV.1.","Peníze",242,43,9,88,300,87]
[null,"C.IV.2.","Účty v bankách",310,23,37,24,2047,24]
[null,"D.I.","Časové rozlišení",70,37,45,81,457,31]
[null,"D.I.1.","Náklady příštích období",70,37,45,81,457,31]
[]
[null,null,"PASIVA",2010,2011,2012,2013,2014,2015]
[null,null,"Pasiva celkem (součet A až C)",1395,432,458,795,3561,819]
[null,"A.","Vlastní kapitál",-736,-1566,-2238,-2722,-2895,-2824]
[null,"A.I.","Základní kapitál",100,100,100,100,100,100]
[null,"A.I.1.","Základní kapitál",100,100,100,100,100,100]
[null,"A.II.","Kapitálové fondy",176,197,197,197,197,197]
[null,"A.II.2.","Ostatní kapitálové fondy",176,197,197,197,197,197]
[null,"A.III.","Rezervní fondy, nedělitelný fond a ostatná fondy ze zisku",10,10,10,10,10,10]
[null,"A.III.1.","Zákonný rezervní fond",10,10,10,10,10,10]
[null,"A.IV.","Výsledek hospodaření minulých let",-439,-1023,-1873,-2544,-3030,-3202]
[null,"A.IV.1.","Nerozdělený zisk minulých let",974,974]
[null,"A.IV.2.","Neuhrazená ztráta minulých let",-1413,-1997,-1873,-2544,-3030,-3202]
[null,"A.V.","Výsledek hospodaření běžného účetnío období",-583,-850,-672,-485,-172,71]
[null,"B.","Cizí zdroje",2127,1994,2595,3512,6456,3643]
[null,"B.II.","Dlouhodobé závazky",null,null,null,414,null,56]
[null,"B.II.4.","Závazky ke společníkům, členům družstva a k účastníkům sdružení",null,null,null,414,null,56]
[null,"B.III.","Krátkodobé závazky",1627,1288,2305,2698,6180,2387]
[null,"B.III.1.","Závazky z obchodních vztahů",327,165,371,221,1338,338]
[null,"B.III.5.","Závazky k zaměstnancům",373,379,457,493,703,641]
[null,"B.III.6.","Závazky ze sociálního zabezpečení a zdravotního pojištění",149,489,992,425,823,229]
[null,"B.III.7.","Stát - daňové závazky a dotace",212,-560,-328,690,2397,-20]
[null,"B.III.8.","Kráátkodobé přijaté zálohy",571,633,683,710,759,1062]
[null,"B.III.10.","Dohadné účty pasivní",null,28,139,167,144,127]
[null,"B.III.11.","Jiné závazky",-5,154,-9,-8,16,10]
[null,"B.IV.","Bankovní úvěry a výpomoci",500,706,290,400,276,1200]
[null,"B.IV.1.","Bankovní úvěry dlouhodobé",500,706]
[null,"B.IV.2.","Bankovní úvěry krátkodobé",null,null,null,400,276,1200]
[null,"C.I.","Časové rozlišení",4,4,101,5]
[null,"C.I.1.","Časové rozlišení příštích období",4,4,5]
[null,"C.I.2.","Výnosy příštích období",null,null,96,5]

{"sheet":"ZaZ","index":2,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Výkaz zisku a ztrát"]
[]
[]
[null,null,null,"Výkaz zisku a ztrát",2010,2011,2012,2013,2014,2015]
[null,null,"I.","Třžby za prodej zboží",7,20,14,17,99,69]
[null,null,"A.","Náklady vynaložené na prodané zboží",null,null,17,18,100,86]
[null,null,"+","Obchodní marže",7,20,-3,-1,-1,-17]
[null,null,"II.","Výkony",4205,3648,3707,4337,5237,5650]
[null,null,"II.1.","Tržby za prodej výrobků a služeb",4205,3648,3707,4337,5237,5650]
[null,null,"B.","Výkonová spotřeba",5957,4831,3739,3815,6172,8998]
[null,null,"B.1.","Spotřeba materiálu a energie",1843,1586,1002,1397,2746,2411]
[null,null,"B.2.","Služby",4114,3245,2737,2418,3426,65867]
[null,null,"+","Přidaná hodnota",-1745,-1163,-35,521,-936,-3365]
[null,null,"C.","Osobní náklady",7120,6848,7141,8330,10453,12825]
[null,null,"C.1.","Mzdové náklady",5551,5460,5640,6607,8319,10130]
[null,null,"C.3.","Náklady na sociální zabezpečení a zdravotní pojištění",1441,1279,1404,1617,2040,2555]
[null,null,"C.4.","Sociální náklady",128,109,97,106,94,140]
[null,null,"D.","Daně a poplatky",15,14,6,4,15,2]
[null,null,"E.","Odpisy dlouhodobého nehmotného a hm. Majetku",94,27,65,null,2,7]
[null,null,"IV.","Ostatní provozní výnosy",8706,7493,6701,7319,11386,17592]
[null,null,"H.","Ostatní provozní náklady",344,286,117,19,81,1230]
[null,null,"*","Provozní výsledek hospodaření",-612,-845,-663,-513,-119,163]
[null,null,"N.","Nákladové úroky",2,48,49,11,48,67]
[null,null,"XI.","Ostatní finanční výnosy",35,53,66,54,9,11]
[null,null,"O.","Ostatní finanční nákaldy",18,26,26,17,14,36]
[null,null,"*","Finanční výsledek hospodaření",15,-21,-9,26,-53,-92]
[null,null,"**","Výsledek hospodaření za běžnou činnost",-597,-866,-672,-487,-172,71]
[null,null,"XIII.","Mimořádné výnosy",15,16,null,2]
[null,null,"R.","Mimořádné náklady",1]
[null,null,"*","Mimořádný výsledek hospodaření",14,16,null,2]
[null,null,"***","Výsledek hospodaření za za účetní období",-583,-850,-672,-485,-172,71]
[null,null,"****","Výsledek hospodaření před zdaněním",-583,-850,-672,-485,-172,71]

{"sheet":"Vertikální analýza","index":3,"n_rows":31,"n_cols":14,"rows_kept":31,"cut":false,"hidden":false,"merged":[[20,8,20,13],[4,8,4,13],[4,2,4,7],[20,2,20,7]]}
[]
[]
[]
[null,"AKTIVA"]
[null,"Položka rozvahy (v tis. Kč)",null,null,null,null,null,null,"Podíl na celkových aktivech v %"]
[null,"Období",2010,2011,2012,2013,2014,2015,2010,2011,2012,2013,2014,2015]
[null,"DNM",21,11,0,0,0,0,1.5053763440860215,2.5462962962962963,0,0,0,0]
[null,"DHM",70,54,0,0,169,267,5.0179211469534053,12.5,0,0,4.7458579050828416,32.600732600732599]
[null,"Celkem stálá aktiva",91,65,0,0,169,267,6.5232974910394255,15.046296296296296,0,0,4.7458579050828416,32.600732600732599]
[null,"Pohl. z obchodních vztahů",433,106,241,341,309,254,31.039426523297493,24.537037037037038,52.620087336244538,42.893081761006293,8.6773378264532433,31.013431013431013]
[null,"Krátk. finanční majetek",552,66,46,112,2347,111,39.56989247311828,15.277777777777779,10.043668122270741,14.088050314465409,65.908452681830937,13.553113553113553]
[null,"Peníze v hotovosti",242,43,9,88,300,87,17.347670250896059,9.9537037037037042,1.9650655021834063,11.069182389937108,8.4245998315080026,10.622710622710622]
[null,"Účty v bankách",310,23,37,24,2047,24,22.222222222222221,5.3240740740740744,8.0786026200873362,3.0188679245283021,57.483852850322947,2.9304029304029302]
[null,"Celkem oběžná aktiva",1234,330,413,714,2935,521,88.458781362007173,76.388888888888886,90.17467248908298,89.811320754716988,82.420668351586642,63.614163614163608]
[null,"Časové rozlišení",70,37,45,81,457,31,5.0179211469534053,8.5648148148148149,9.8253275109170293,10.188679245283019,12.833473743330526,3.785103785103785]
[null,"Aktiva celkem",1395,432,458,795,3561,819,100,100,100,100,100,100]
[]
[]
[]
[null,"PASIVA"]
[null,"Položka rozvahy",null,null,null,null,null,null,"Podíl na celkových pasivech v %"]
[null,"Období",2010,2011,2012,2013,2014,2015,2010,2011,2012,2013,2014,2015]
[null,"Základní kapitál",100,100,100,100,100,100,7.1684587813620064,23.148148148148149,21.834061135371179,12.578616352201259,2.808199943836001,12.210012210012209]
[null,"VH za běžné období",-583,-850,-672,-485,-172,71,-41.792114695340501,-196.75925925925927,-146.72489082969435,-61.0062893081761,-4.8301039033979221,8.6691086691086685]
[null,"Vlastní kapitál",-736,-1566,-2238,-2722,-2895,-2824,-52.759856630824373,-362.5,-488.64628820960701,-342.38993710691824,-81.297388374052233,-344.81074481074484]
[null,"Dlouhodobé závazky",0,0,0,414,0,56,0,0,0,52.075471698113205,0,6.8376068376068382]
[null,"Krátkodobé závazky",1627,1288,2305,2698,6180,2387,116.63082437275986,298.14814814814815,503.27510917030571,339.37106918238993,173.54675652906485,291.45299145299145]
[null,"Cizí zdroje",2127,1994,2595,3512,6456,3643,152.47311827956989,461.57407407407402,566.5938864628821,441.76100628930817,181.29738837405222,444.81074481074484]
[null,"Bankovní úvěry a výpomoci",500,706,290,400,276,1200,35.842293906810035,163.42592592592592,63.318777292576421,50.314465408805034,7.750631844987363,146.52014652014651]
[null,"Časové rozlišení",4,4,101,5,0,0,0.28673835125448027,0.92592592592592582,22.05240174672489,0.62893081761006298,0,0]
[null,"Pasiva celkem",1395,432,458,795,3561,819,100,100,100,100,100,100]

{"sheet":"Ukazatele","index":4,"n_rows":241,"n_cols":49,"rows_kept":241,"cut":false,"hidden":false,"merged":[[28,43,28,48],[202,7,207,7],[126,0,128,0],[27,8,27,13],[197,8,197,12],[202,12,207,12],[202,11,207,11],[202,10,207,10],[202,9,207,9],[202,8,207,8]]}
[]
[]
[]
[null,"Rozdílové ukazatele"]
[]
[null,"Rozdílové ukazatele",2010,2011,2012,2013,2014,2015]
[null,"Čistý pracovní kapitál",-393,-958,-1892,-1984,-3245,{"$f":"Rozvaha!I13-Rozvaha!I47","v":-1866}]
[null,"Čisté pohotové prostředky",-1075,-1222,-2259,-2586,-3833,{"$f":"Rozvaha!I25-Rozvaha!I47","v":-2276}]
[null,"Čistý peněžitý majetek",-393,-958,-1892,-2034,-3246,{"$f":"(Rozvaha!I13-Rozvaha!I14)-Rozvaha!I47","v":-1870}]
[]
[null,"Čisté pohotové prostředky"]
[null,"Pořadí","Rok (t)","Hodnoty (v Kč)","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty (v Kč)"]
[null,1,2010,-1075,"-","-",-1196.71]
[null,2,2011,-1222,{"$f":"D14-D13","v":-147},{"$f":"D14/D13","v":1.1367441860465117},-1601.43]
[null,3,2012,-2259,{"$f":"D15-D14","v":-1037},{"$f":"D15/D14","v":1.8486088379705401},-2006.14]
[null,4,2013,-2586,{"$f":"D16-D15","v":-327},{"$f":"D16/D15","v":1.1447543160690572},-2410.86]
[null,5,2014,-3833,{"$f":"D17-D16","v":-1247},{"$f":"D17/D16","v":1.4822119102861562},-2815.57]
[null,6,2015,-2276,{"$f":"D18-D17","v":1557},{"$f":"D18/D17","v":0.5937907644142969},-3220.29]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Ukazatele rentability"]
[null,null,null,null,null,null,null,null,"v %"]
[null,null,2010,2011,2012,2013,2014,2015,2010,2011,2012,2013,2014,2015,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"v %"]
[null,"ROI",-0.27315467795016457,-0.40220661985957873,-0.24007707129094413,-0.13496583143507973,-1.9206939281288724E-2,{"$f":"(ZaZ!J33+ZaZ!J24)/Rozvaha!I44","v":3.7880867416964038E-2},-27.315467795016456,-40.220661985957875,-24.007707129094413,-13.496583143507973,-1.9206939281288724,{"$f":"H30*100","v":3.7880867416964037},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2010,2011,2012,2013,2014,2015]
[null,"ROA",-0.41648745519713259,-1.8564814814814814,-1.3602620087336244,-0.5962264150943396,-3.4821679303566416E-2,{"$f":"(ZaZ!J33+ZaZ!J24)/Rozvaha!I5","v":0.16849816849816851},-41.648745519713259,-185.64814814814815,-136.02620087336243,-59.622641509433961,-3.4821679303566415,{"$f":"H31*100","v":16.84981684981685},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ROI",-27.315467795016456,-40.220661985957875,-24.007707129094413,-13.496583143507973,-1.9206939281288724,3.79]
[null,"ROE",-0.79211956521739135,0.54278416347381864,0.30026809651474529,0.17817781043350478,5.9412780656303975E-2,{"$f":"ZaZ!J32/Rozvaha!I33","v":-2.5141643059490085E-2},-79.21195652173914,54.278416347381864,30.02680965147453,17.817781043350479,5.9412780656303976,{"$f":"H32*100","v":-2.5141643059490084},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ROA",-41.648745519713259,-185.64814814814815,-136.02620087336243,-59.622641509433961,-3.4821679303566415,16.850000000000001]
[null,"ROS",0.13841405508072174,-0.23173391494002182,-0.18059661381349099,-0.11139182361047313,-3.2233883058470768E-2,{"$f":"ZaZ!J32/(ZaZ!J6+ZaZ!J10)","v":1.2414757824794544E-2},13.841405508072175,-23.173391494002182,-18.059661381349098,-11.139182361047313,-3.2233883058470769,{"$f":"H33*100","v":1.2414757824794544},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ROE",-79.21195652173914,54.278416347381864,30.02680965147453,17.817781043350479,5.9412780656303976,-2.5099999999999998]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ROS",13.841405508072175,-23.173391494002182,-18.059661381349098,-11.139182361047313,-3.2233883058470769,1.24]
[null,"ROI"]
[null,"Pořadí","Rok (t)","Hodnoty (y v %)","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty (v %)"]
[null,1,2010,-27.32,"-","-",-37.265238095238097]
[null,2,2011,-40.22,{"$f":"D38-D37","v":-12.899999999999999},{"$f":"D38/D37","v":1.472181551976574},-29.237809523809524]
[null,3,2012,-24.01,{"$f":"D39-D38","v":16.209999999999997},{"$f":"D39/D38","v":0.59696668324216817},-21.210380952380952]
[null,4,2013,-13.5,{"$f":"D40-D39","v":10.510000000000002},{"$f":"D40/D39","v":0.56226572261557684},-13.182952380952379]
[null,5,2014,-1.92,{"$f":"D41-D40","v":11.58},{"$f":"D41/D40","v":0.14222222222222222},-5.1555238095238067]
[null,6,2015,3.79,{"$f":"D42-D41","v":5.71},{"$f":"D42/D41","v":-1.9739583333333335},2.8719047619047657]
[]
[]
[]
[]
[]
[null,"Ukazatele aktivity"]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Obrat celkových aktiv",3.0193548387096776,8.4907407407407405,8.1244541484716155,5.4767295597484278,1.4984554900308902,{"$f":"(ZaZ!J6+ZaZ!J10)/Rozvaha!I5","v":6.982905982905983}]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Obrat stálých aktiv",46.285714285714285,56.430769230769229,"-","-",31.57396449704142,{"$f":"(ZaZ!J6+ZaZ!J10)/Rozvaha!I7","v":21.419475655430713}]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Obrat zásob","-","-","-",87.08,5336,{"$f":"(ZaZ!J6+ZaZ!J10)/Rozvaha!I14","v":1429.75}]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Doba obratu zásob","-","-","-",4.1915480018373916,6.8403298350824593E-2,{"$f":"(Rozvaha!I14/((ZaZ!J6+ZaZ!J10)/365))","v":0.25528938625633851}]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Doba obratu pohledávek",59.100189933523268,11.344056706652127,23.640150497178176,28.586357372531008,21.136619190404797,{"$f":"Rozvaha!I21/((ZaZ!J6+ZaZ!J10)/365)","v":16.210876027277497}]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Doba obratu závazků",28.336894586894587,16.419029443838603,36.392098898145655,18.526642168121271,91.523613193403307,{"$f":"(Rozvaha!I48/((ZaZ!J6+ZaZ!J10)/365))","v":21.571953138660607}]
[]
[]
[]
[null,"Doba obratu závazků"]
[null,"Pořadí","Rok (t)","Hodnoty y (dny)","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty (v dny)"]
[null,1,2010,{"$f":"C66","v":28.336894586894587},"-","-",23.060047619047641]
[null,2,2011,{"$f":"D66","v":16.419029443838603},{"$f":"D73-D72","v":-11.917865143055984},{"$f":"D73/D72","v":0.57942232849439235},28.020761904761919]
[null,3,2012,{"$f":"E66","v":36.392098898145655},{"$f":"D74-D73","v":19.973069454307051},{"$f":"D74/D73","v":2.2164585929165339},32.981476190476201]
[null,4,2013,{"$f":"F66","v":18.526642168121271},{"$f":"D75-D74","v":-17.865456730024384},{"$f":"D75/D74","v":0.50908418939983946},37.942190476190476]
[null,5,2014,{"$f":"G66","v":91.523613193403307},{"$f":"D76-D75","v":72.996971025282036},{"$f":"D76/D75","v":4.9401080002984932},42.902904761904757]
[null,6,2015,{"$f":"H66","v":21.571953138660607},{"$f":"D77-D76","v":-69.951660054742703},{"$f":"D77/D76","v":0.23569822459998155},47.863619047619039]
[]
[]
[null,"Dob a obratu pohledávek"]
[null,"Pořadí","Rok (t)","Hodnoty y (dny)","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty (v dny)"]
[null,1,2010,59.1,"-","-",39.510476190476183]
[null,2,2011,11.34,{"$f":"D83-D82","v":-47.760000000000005},{"$f":"D83/D82","v":0.19187817258883247},34.367619047619044]
[null,3,2012,23.54,{"$f":"D84-D83","v":12.2},{"$f":"D84/D83","v":2.075837742504409},29.224761904761902]
[null,4,2013,28.59,{"$f":"D85-D84","v":5.0500000000000007},{"$f":"D85/D84","v":1.2145284621920136},24.081904761904763]
[null,5,2014,21.14,{"$f":"D86-D85","v":-7.4499999999999993},{"$f":"D86/D85","v":0.73941937740468699},18.939047619047624]
[null,6,2015,16.21,{"$f":"D87-D86","v":-4.93},{"$f":"D87/D86","v":0.76679280983916742},13.796190476190482]
[]
[]
[]
[]
[]
[]
[null,"Ukazatele likvidity"]
[]
[null,null,2010,2011,2012,2013,2014,2015]
[null,"Běžná likvidita",0.75845113706207745,0.25621118012422361,0.179175704989154,0.26464047442550037,0.47491909385113268,{"$f":"Rozvaha!I13/Rozvaha!I47","v":0.21826560536237954}]
[null,"Pohotová likvidita",0.75845113706207745,0.25621118012422361,0.179175704989154,0.24610822831727205,0.47475728155339808,{"$f":"(Rozvaha!I13-Rozvaha!I14)/Rozvaha!I47","v":0.21658986175115208}]
[null,"Okamžitá likvidita",0.33927473878303627,5.1242236019999998E-2,1.9956616052000001E-2,4.1512231279999999E-2,0.379773462783,{"$f":"Rozvaha!I25/Rozvaha!I47","v":4.6501885211562628E-2}]
[]
[]
[null,"Běžná likvidita"]
[null,"Pořadí","Rok (t)","Hodnoty y","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty y"]
[null,1,2010,{"$f":"C97","v":0.75845113706207745},"-","-",0.4940952380952382]
[null,2,2011,{"$f":"D97","v":0.25621118012422361},{"$f":"D105-D104","v":-0.50223995693785384},{"$f":"D105/D104","v":0.33780841982342935},0.43932380952380962]
[null,3,2012,{"$f":"E97","v":0.179175704989154},{"$f":"D106-D105","v":-7.7035475135069614E-2},{"$f":"D106/D105","v":0.69932820613948588},0.38455238095238098]
[null,4,2013,{"$f":"F97","v":0.26464047442550037},{"$f":"D107-D106","v":8.5464769436346372E-2},{"$f":"D107/D106","v":1.4769886042391729},0.3297809523809524]
[null,5,2014,{"$f":"G97","v":0.47491909385113268},{"$f":"D108-D107","v":0.21027861942563231},{"$f":"D108/D107","v":1.7945822341881736},0.27500952380952376]
[null,6,2015,{"$f":"H97","v":0.21826560536237954},{"$f":"D109-D108","v":-0.25665348848875313},{"$f":"D109/D108","v":0.45958481810545337},0.22023809523809512]
[]
[]
[]
[]
[]
[]
[]
[null,"Ukazatele zadluženosti"]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Celková zadluženost",1.5291157440690151,4.6588785046728969,7.26890756302521,4.4455696202531643,1.8129738837405223,{"$f":"Rozvaha!I44/(Rozvaha!I33+Rozvaha!I44)","v":4.4481074481074483}]
[null,"v %",152.91157440690151,465.8878504672897,726.89075630252103,444.55696202531641,181.29738837405222,{"$f":"H120*100","v":444.81074481074484}]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Koeficient zadluženosti",-2.8899456521739131,-1.2733077905491699,-1.1595174262734584,-1.2902277736958119,-2.2300518134715026,{"$f":"Rozvaha!I44/Rozvaha!I33","v":-1.2900141643059491}]
[null,"v %",-288.99456521739131,-127.33077905491699,-115.95174262734585,-129.02277736958118,-223.00518134715026,{"$f":"H124*100","v":-129.0014164305949}]
[]
["PRYČ","Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Úrokové krytí",-290.5,-16.708333333333332,-12.714285714285714,-43.090909090909093,-2.5833333333333335,{"$f":"(ZaZ!J33+ZaZ!J24)/ZaZ!J24","v":2.0597014925373136}]
[null,"v %",-29050,-1670.8333333333333,-1271.4285714285713,-4309.090909090909,-258.33333333333337,{"$f":"H128*100","v":205.97014925373136}]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015]
[null,"Kvóta vl. Kapitálu",-0.52759856630824375,-3.625,-4.8864628820960698,-3.4238993710691825,-0.81297388374052237,{"$f":"Rozvaha!I33/Rozvaha!I5","v":-3.4481074481074483}]
[null,"v %",-52.759856630824373,-362.5,-488.64628820960701,-342.38993710691824,-81.297388374052233,{"$f":"H132*100","v":-344.81074481074484}]
[]
[null,"Celková zadluženost"]
[null,"Pořadí","Rok (t)","Hodnoty y (v %)","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty (v %)"]
[null,1,2010,{"$f":"C121","v":152.91157440690151},"-","-",240.45]
[null,2,2011,{"$f":"D121","v":465.8878504672897},{"$f":"D138-D137","v":312.97627606038816},{"$f":"D138/D137","v":3.0467795016455099},417.58]
[null,3,2012,{"$f":"E121","v":726.89075630252103},{"$f":"D139-D138","v":261.00290583523133},{"$f":"D139/D138","v":1.5602268991849499},510.58]
[null,4,2013,{"$f":"F121","v":444.55696202531641},{"$f":"D140-D139","v":-282.33379427720462},{"$f":"D140/D139","v":0.61158703446257401},520.12]
[null,5,2014,{"$f":"G121","v":181.29738837405222},{"$f":"D141-D140","v":-263.25957365126419},{"$f":"D141/D140","v":0.40781587931520863},441.83]
[null,6,2015,{"$f":"H121","v":444.81074481074484},{"$f":"D142-D141","v":263.51335643669262},{"$f":"D142/D141","v":2.4534867755127983},290.14]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Provozní ukazatele"]
[]
[null,null,2010,2011,2012,2013,2014,2015]
[null,"Nákladovost výnosů",1.0382716049382716,1.0729036852412319,1.0581783500238435,1.0416169196657001,1.0091452480573819,{"$f":"(ZaZ!J7+ZaZ!J11+ZaZ!J15+ZaZ!J19+ZaZ!J22+ZaZ!J24+ZaZ!J26)/(ZaZ!J6+ZaZ!J8+ZaZ!J10+ZaZ!J21+ZaZ!J25)","v":0.99738253593649429}]
[null,"Materiálová náročnost výnosů",0.1422067901234568,0.14117856507032223,9.5565092989985695E-2,0.11913696060037524,0.16413628212791392,{"$f":"(ZaZ!J12)/(ZaZ!J6+ZaZ!J8+ZaZ!J10+ZaZ!J21+ZaZ!J25)","v":0.10345419437888866}]
[null,"Mzdová produktivita",2.3347144658620067,2.0575091575091573,1.8590425531914894,1.7747843196609656,2.0110590215170094,{"$f":"(ZaZ!J6+ZaZ!J8+ZaZ!J10+ZaZ!J21+ZaZ!J25)/ZaZ!J16","v":2.3005923000987165}]
[]
[]
[]
[]
[]
[null,"Nákladovost výnosů"]
[null,"Pořadí","Rok (t)","Hodnoty y","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty y"]
[null,1,2010,1.04,"-","-",1.0652380952380958]
[null,2,2011,1.07,{"$f":"D175-D174","v":3.0000000000000027E-2},{"$f":"D175/D174","v":1.028846153846154},1.0538095238095242]
[null,3,2012,1.06,{"$f":"D176-D175","v":-1.0000000000000009E-2},{"$f":"D176/D175","v":0.99065420560747663},1.0423809523809526]
[null,4,2013,1.04,{"$f":"D177-D176","v":-2.0000000000000018E-2},{"$f":"D177/D176","v":0.98113207547169812},1.0309523809523811]
[null,5,2014,1.01,{"$f":"D178-D177","v":-3.0000000000000027E-2},{"$f":"D178/D177","v":0.97115384615384615},1.0195238095238093]
[null,6,2015,1,{"$f":"D179-D178","v":-1.0000000000000009E-2},{"$f":"D179/D178","v":0.99009900990099009},1.0080952380952377]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"y=-0,118x+1,0775"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R= 0,5919"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Index IN05"]
[]
[null,"Ukazatel",2010,2011,2012,2013,2014,2015,0.13,0.04,3.97,0.21,0.09]
[null,"Index důvěryhodnosti",-13.827102122689817,-70.286472890894913,-2.2710341868630226,-4.1497357113273967,4.9642193308499998E-2,{"$f":"(I197*(Rozvaha!I5/Rozvaha!I44))+(Ukazatele!J197*(ZaZ!J23/ZaZ!J24))+(Ukazatele!K197*(ZaZ!J23/Rozvaha!I5))+(Ukazatele!L197*(ZaZ!J6/Rozvaha!I5))+((Ukazatele!M197*(Rozvaha!I13/(Rozvaha!I47+Rozvaha!I57))))","v":0.94742595854492595},"čísla ve vzorci"]
[]
[]
[]
[null,"Z-score","A","B","C","D","E",2010,2011,2012,2013,2014,2015]
[null,2010,{"$f":"(Rozvaha!D13-Rozvaha!D47)/Rozvaha!D5","v":-0.2817204301075269},{"$f":"Rozvaha!D41/Rozvaha!D5","v":0.69820788530465949},{"$f":"C241/Rozvaha!D5","v":-0.41648745519713259},{"$f":"Rozvaha!D34/Rozvaha!D44","v":4.7014574518100614E-2},{"$f":"(ZaZ!E6+ZaZ!E9)/Rozvaha!D5","v":3.0193548387096776},{"$f":"(C210*C203)+(D210*D203)+(E210*E203)+(F210*F203)+(G210*G203)","v":2.1284242574983194},{"$f":"(C210*C204)+(D210*D204)+(E210*E204)+(F210*F204)+(G210*G204)","v":3.0463918932724097},{"$f":"(C210*C205)+(D210*D205)+(E210*E205)+(F210*F205)+(G210*G205)","v":0.93612601913320148},{"$f":"(C210*C206)+(D210*D206)+(E210*E206)+(F210*F206)+(G210*G206)","v":1.835916230426498},{"$f":"(C210*C207)+(D210*D207)+(E210*E207)+(F210*F207)+(G210*G207)","v":0.74039914543030694},{"$f":"(C210*C208)+(D210*D208)+(E210*E208)+(F210*F208)+(G210*G208)","v":5.8703885445082271}]
[null,2011,{"$f":"(Rozvaha!E13-Rozvaha!E47)/Rozvaha!E5","v":-2.2175925925925926},{"$f":"Rozvaha!E41/Rozvaha!E5","v":2.2546296296296298},{"$f":"D241/Rozvaha!E5","v":-1.8564814814814814},{"$f":"Rozvaha!E34/Rozvaha!E44","v":5.0150451354062188E-2},{"$f":"(ZaZ!F6+ZaZ!F9)/Rozvaha!E5","v":8.4907407407407405}]
[null,2012,{"$f":"(Rozvaha!F13-Rozvaha!F47)/Rozvaha!F5","v":-4.1310043668122267},{"$f":"Rozvaha!F41/Rozvaha!F5","v":0},{"$f":"E241/Rozvaha!F5","v":-1.3602620087336244},{"$f":"Rozvaha!F34/Rozvaha!F44","v":3.8535645472061654E-2},{"$f":"(ZaZ!G6+ZaZ!G9)/Rozvaha!F5","v":8.1244541484716155}]
[null,2013,{"$f":"(Rozvaha!G13-Rozvaha!G47)/Rozvaha!G5","v":-2.4955974842767294},{"$f":"Rozvaha!G41/Rozvaha!G5","v":0},{"$f":"F241/Rozvaha!G5","v":-0.5962264150943396},{"$f":"Rozvaha!G34/Rozvaha!G44","v":2.847380410022779E-2},{"$f":"(ZaZ!H6+ZaZ!H9)/Rozvaha!G5","v":5.4767295597484278}]
[null,2014,{"$f":"(Rozvaha!H13-Rozvaha!H47)/Rozvaha!H5","v":-0.91126088177478237},{"$f":"Rozvaha!H41/Rozvaha!H5","v":0},{"$f":"G241/Rozvaha!H5","v":-3.4821679303566416E-2},{"$f":"Rozvaha!H34/Rozvaha!H44","v":1.5489467162329617E-2},{"$f":"(ZaZ!I6+ZaZ!I9)/Rozvaha!H5","v":1.4984554900308902}]
[null,2015,{"$f":"(Rozvaha!I13-Rozvaha!I47)/Rozvaha!I5","v":-2.2783882783882783},{"$f":"Rozvaha!I41/Rozvaha!I5","v":0},{"$f":"H241/Rozvaha!I5","v":0.16849816849816851},{"$f":"Rozvaha!I34/Rozvaha!I44","v":2.744990392533626E-2},{"$f":"(ZaZ!J6+ZaZ!J9)/Rozvaha!I5","v":6.982905982905983}]
[]
[null,"čísla ve vzorci",0.71699999999999997,0.84699999999999998,3.1070000000000002,0.42,0.998,2.13,3.05,0.94,1.84,0.74,5.87]
[]
[]
[null,"Index IN05"]
[null,"Pořadí","Rok (t)","Hodnoty y","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty y"]
[null,1,2010,{"$f":"C198","v":-13.827102122689817},"-","-",-35.14]
[null,2,2011,{"$f":"D198","v":-70.286472890894913},{"$f":"D216-D215","v":-56.459370768205098},{"$f":"D216/D215","v":5.0832395875312972},-27.05]
[null,3,2012,{"$f":"E198","v":-2.2710341868630226},{"$f":"D217-D216","v":68.015438704031894},{"$f":"D217/D216","v":3.2311113269097018E-2},-18.97]
[null,4,2013,{"$f":"F198","v":-4.1497357113273967},{"$f":"D218-D217","v":-1.8787015244643741},{"$f":"D218/D217","v":1.8272449333135856},-10.88]
[null,5,2014,{"$f":"G198","v":4.9642193308499998E-2},{"$f":"D219-D218","v":4.199377904635897},{"$f":"D219/D218","v":-1.1962736126301571E-2},-2.79]
[null,6,2015,{"$f":"H198","v":0.94742595854492595},{"$f":"D220-D219","v":0.897783765236426},{"$f":"D220/D219","v":19.085094662461312},5.29]
[]
[]
[]
[null,"Z-score"]
[null,"Pořadí","Rok (t)","Hodnoty y","První diference (d_1)","Koeficient růstu (k1)","Vyrovnané hodnoty y"]
[null,1,2010,{"$f":"H203","v":2.1284242574983194},"-","-",3.1030000000000002]
[null,2,2011,{"$f":"I203","v":3.0463918932724097},{"$f":"D227-D226","v":0.91796763577409024},{"$f":"D227/D226","v":1.431289782824144},1.548]
[null,3,2012,{"$f":"J203","v":0.93612601913320148},{"$f":"D228-D227","v":-2.1102658741392082},{"$f":"D228/D227","v":0.30729008345923031},1.002,null,"d1průměr = ",0.74839999999999995]
[null,4,2013,{"$f":"K203","v":1.835916230426498},{"$f":"D229-D228","v":0.8997902112932965},{"$f":"D229/D228","v":1.961184918379312},1.423,null,"kprůměr =",1.2249921214077388]
[null,5,2014,{"$f":"L203","v":0.74039914543030694},{"$f":"D230-D229","v":-1.095517084996191},{"$f":"D230/D229","v":0.403285908779349},2.6880000000000002]
[null,6,2015,{"$f":"M203","v":5.8703885445082271},{"$f":"D231-D230","v":5.1299893990779202},{"$f":"D231/D230","v":7.9286808753627893},4.8360000000000003]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"y = 0,448x2 - 2,7742x + 5,343"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"R² = 0,552"]
[]
[]
[]
[]
[null,"Zisk",2010,2011,2012,2013,2014,2015]
[null,"EAT",-583,-850,-672,-485,-172,71]
[null,"EBT",-583,-850,-672,-485,-172,71]
[null,"EBIT",{"$f":"C240+ZaZ!E24","v":-581},{"$f":"D240+ZaZ!F24","v":-802},{"$f":"E240+ZaZ!G24","v":-623},{"$f":"F240+ZaZ!H24","v":-474},{"$f":"G240+ZaZ!I24","v":-124},{"$f":"H240+ZaZ!J24","v":138}]

{"sheet":"Horizontální analýza","index":5,"n_rows":28,"n_cols":13,"rows_kept":28,"cut":false,"hidden":false,"merged":[[2,8,2,12],[16,8,16,12],[16,2,16,7],[2,2,2,7]]}
[]
[null,"AKTIVA"]
[null,"Položka rozvahy (v tis. Kč)",null,null,null,null,null,null,"Změna v Kč"]
[null,"Období",2010,2011,2012,2013,2014,2015,"2010 až 2011","2011 až 2012","2012 až 2013","2013 až 2014","2014 až 2015"]
[null,"DNM",21,11,0,0,0,0,-10,-11,0,0,0]
[null,"DHM",70,54,0,0,169,267,-16,-54,0,169,98]
[null,"Celkem stálá aktiva",91,65,0,0,169,267,-26,-65,0,169,98]
[null,"Pohl. z obchodních vztahů",433,106,241,341,309,254,-327,135,100,-32,-55]
[null,"Krátk. finanční majetek",552,66,46,112,2347,111,-486,-20,66,2235,-2236]
[null,"Peníze v hotovosti",242,43,9,88,300,87,-199,-34,79,212,-213]
[null,"Účty v bankách",310,23,37,24,2047,24,-287,14,-13,2023,-2023]
[null,"Celkem oběžná aktiva",1234,330,413,714,2935,521,-904,83,301,2221,-2414]
[null,"Aktiva celkem",1395,432,458,795,3561,819,-963,26,337,2766,-2742]
[]
[]
[null,"PASIVA"]
[null,"Položka rozvahy (v tis. Kč)",null,null,null,null,null,null,"Změna v Kč"]
[null,"Období",2010,2011,2012,2013,2014,2015,"2010 až 2011","2011 až 2012","2012 až 2013","2013 až 2014","2014 až 2015"]
[null,"Vlastní kapitál",-736,-1566,-2238,-2722,-2895,-2824,-830,-672,-484,-173,71]
[null,"Základní kapitál",100,100,100,100,100,100,0,0,0,0,0]
[null,"Kapitálové fondy",176,197,197,197,197,197,21,0,0,0,0]
[null,"Výsl. hospodaření min. let",-439,-1023,-1873,-2544,-3030,-3202,-584,-850,-671,-486,-172]
[null,"Výsl. hosp. z běžného úč. období",-583,-850,-672,-485,-172,71,-267,178,187,313,243]
[null,"Cizí zdroje",2127,1994,2595,3512,6456,3643,-133,601,917,2944,-2813]
[null,"Dlouhodobé závazky",0,0,0,414,0,56,0,0,414,-414,56]
[null,"Krátkodobé závazky",1627,1288,2305,2698,6180,2387,-339,1017,393,3482,-3793]
[null,"Bankovní výpomoci a úvěry",500,706,290,400,276,1200,206,-416,110,-124,924]
[null,"Pasiva celkem",1395,432,458,795,3561,819,-963,26,337,2766,-2742]

{"sheet":"Marketing","index":6,"n_rows":13,"n_cols":7,"rows_kept":13,"cut":false,"hidden":false,"merged":[[6,2,6,6],[9,2,9,5],[10,2,10,5],[11,2,11,5],[12,2,12,5],[8,2,8,5],[7,2,7,5]]}
[]
[]
[]
[]
[]
[]
[null,null,"Propagace školy na Facebooku"]
[null,null,"Potencionální počet oslovených",null,null,null,"180000 osob"]
[null,null,"Za předpokladu zaujmout pouze 5%",null,null,null,"90 osob"]
[null,null,"Dosah v okolí okresu Karviná",null,null,null,"70 km"]
[null,null,"Cena za den",null,null,null,"124,-Kč/den"]
[null,null,"Časové období",null,null,null,"Od 1.1.2017 po dobu 74 dní"]
[null,null,"Celková suma",null,null,null,"9 176,-Kč"]