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{"sheet":"resultat","index":0,"n_rows":203,"n_cols":15,"rows_kept":203,"merged":[[1,2,1,8],[1,10,1,14],[3,3,3,6],[3,10,3,12],[5,10,5,12],[7,1,9,1],[7,2,7,3],[8,2,8,3],[9,2,9,3],[11,7,11,8],[13,1,14,1],[14,2,14,3],[18,1,19,1],[19,2,19,3],[23,1,24,1],[24,2,24,3],[32,1,33,1],[33,2,33,3],[37,1,38,1],[38,2,38,3],[41,2,41,3],[44,1,45,1],[45,2,45,3],[51,2,51,3],[54,1,54,3],[55,1,56,1],[56,2,56,3],[59,2,59,3],[60,2,60,3],[61,2,61,3],[64,1,64,3],[65,1,66,1],[66,2,66,3],[67,1,68,1],[68,2,68,3],[70,2,70,3],[71,2,71,3],[72,2,72,3],[74,2,74,3],[77,2,77,3],[78,1,79,1],[79,2,79,3],[81,1,82,1],[82,2,82,3],[89,2,89,3],[91,2,91,3],[92,2,92,3],[97,1,99,1],[98,2,98,3],[99,2,99,3],[103,1,105,1],[104,2,104,3],[105,2,105,3],[106,1,108,1],[107,2,107,3],[108,2,108,3],[112,1,113,1],[113,2,113,3],[121,1,121,3],[125,1,126,1],[126,2,126,3],[128,1,128,3],[129,1,129,3],[131,1,132,1],[132,2,132,3],[143,1,143,3],[150,1,151,1],[151,2,151,3],[152,1,153,1],[153,2,153,3],[156,1,157,1],[157,2,157,3],[158,1,159,1],[159,2,159,3],[161,1,161,3],[162,1,162,3],[163,1,163,3],[164,2,164,3],[165,1,166,1],[166,2,166,3],[167,1,168,1],[168,2,168,3],[169,1,170,1],[170,2,170,3],[171,3,171,4],[172,2,172,3],[174,2,178,3],[179,1,179,3],[181,2,181,3],[182,2,182,3],[183,1,183,3],[184,2,186,3],[187,2,188,3],[189,1,189,3],[191,2,191,3],[192,2,192,3],[194,1,194,3],[195,2,195,3],[196,2,196,3],[197,1,197,3],[198,1,198,3],[199,1,199,3],[200,1,200,3]]}
[]
[null,null,"ANALYSE  DU COMPTE DE RESULTATS",{"$nulls":7},"Exercices précédents la période d'analyse"]
[null,{"$f":"IF(ISBLANK(societe),\"Inscrire le nom de l'entreprise ci-dessus\",\" \")","v":"Inscrire le nom de l'entreprise ci-dessus"}]
[null,"Unité monétaire :  (€ ou K€)",null,{"$f":"IF(ISBLANK(activité),\"Pour une entreprise de négoce : inscrire N, de production de biens : inscrire PB, de production de services : inscrire PS :\",\" \")","v":"Pour une entreprise de négoce : inscrire N, de production de biens : inscrire PB, de production de services : inscrire PS :"},{"$nulls":6},{"$f":"IF(AND(ca_5>0,ISBLANK(u)),\" renseigner l'unité monétaire choisie\",\" \")","v":" "},null,null,{"$f":"IF(AND(ca_5>0,ISBLANK(u)),1,0)","v":0},{"$f":"IF(AND(ca_5>0,ISBLANK(activité)),1,0)","v":0}]
[]
[null,"Comment conduire une analyse financière",null,null,{"$f":"IF(AND(ca_1>1,du_1=0),\"préciser la durée\",\" \")","v":" "},{"$f":"IF(AND(ca_2>1,du_2=0),\"préciser la durée\",\" \")","v":" "},{"$f":"IF(AND(ca_3>1,du_3=0),\"préciser la durée\",\" \")","v":" "},{"$f":"IF(AND(ca_4>1,du_4=0),\"préciser la durée\",\" \")","v":" "},{"$f":"IF(AND(ca_5>1,du_5=0),\"préciser la durée\",\" \")","v":" "},null,{"$f":"IF(AND(ca_5>0,ISBLANK(activité)),\"renseigner l'activité principale exercée\",\" \")","v":" "}]
[]
[null,"Rubriques du \ncompte de résultat","Années :",null,{"$f":"IF(ISBLANK(d),\" \",d+4)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d+3)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d+2)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d+1)","v":" "},null,null,{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-2)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-3)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-4)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-5)","v":" "}]
[null,null,"Durée en mois :",{"$nulls":6},{"$f":"IF(AND(ISBLANK(d),ca_5>0),1,0)","v":0}]
[null,null,"Cerfa",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "}]
[]
[{"$nulls":7},{"$f":"IF(AND(ISBLANK(d),caf_5>0),\"préciser l'année ci-dessus\",\" \")","v":"préciser l'année ci-dessus"}]
[]
[null,"Vente de marchandises",2052,"FC"]
[null,null,"% du CA total net",null,{"$f":"IF(ca_1=0,\" \",IF(ISBLANK(fc_1),\" \",fc_1/ca_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(ISBLANK(fc_2),\" \",fc_2/ca_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(ISBLANK(fc_3),\" \",fc_3/ca_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(ISBLANK(fc_4),\" \",fc_4/ca_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(ISBLANK(fc_5),\" \",fc_5/ca_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(ISBLANK(K14),\" \",K14/K29))","v":" "},{"$f":"IF(L29=0,\" \",IF(ISBLANK(L14),\" \",L14/L29))","v":" "},{"$f":"IF(M29=0,\" \",IF(ISBLANK(M14),\" \",M14/M29))","v":" "},{"$f":"IF(N29=0,\" \",IF(ISBLANK(N14),\" \",N14/N29))","v":" "},{"$f":"IF(O29=0,\" \",IF(ISBLANK(O14),\" \",O14/O29))","v":" "}]
[]
[{"$nulls":3},"D %",{"$f":"IF(ISBLANK(fc_1),\" \",(fc_1/fc_2)-1)","v":" "},{"$f":"IF(ISBLANK(fc_2),\" \",(fc_2/fc_3)-1)","v":" "},{"$f":"IF(ISBLANK(fc_3),\" \",(fc_3/fc_4)-1)","v":" "},{"$f":"IF(ISBLANK(fc_4),\" \",(fc_4/fc_5)-1)","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(K14),\" \",(fc_5/K14)-1)),\" \",IF(ISBLANK(K14),\" \",(fc_5/K14)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L14),\" \",(K14/L14)-1)),\" \",IF(ISBLANK(L14),\" \",(K14/L14)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(M14),\" \",(L14/M14)-1)),\" \",IF(ISBLANK(M14),\" \",(L14/M14)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(N14),\" \",(M14/N14)-1)),\" \",IF(ISBLANK(N14),\" \",(M14/N14)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(O14),\" \",(N14/O14)-1)),\" \",IF(ISBLANK(O14),\" \",(N14/O14)-1))","v":" "}]
[]
[null,"Production  vendue de biens",2052,"FF"]
[null,null,"% du CA total net",null,{"$f":"IF(ca_1=0,\" \",IF(ISBLANK(ff_1),\" \",ff_1/ca_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(ISBLANK(ff_2),\" \",ff_2/ca_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(ISBLANK(ff_3),\" \",ff_3/ca_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(ISBLANK(ff_4),\" \",ff_4/ca_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(ISBLANK(ff_5),\" \",ff_5/ca_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(ISBLANK(K19),\" \",K19/K29))","v":" "},{"$f":"IF(L29=0,\" \",IF(ISBLANK(L19),\" \",L19/L29))","v":" "},{"$f":"IF(M29=0,\" \",IF(ISBLANK(M19),\" \",M19/M29))","v":" "},{"$f":"IF(N29=0,\" \",IF(ISBLANK(N19),\" \",N19/N29))","v":" "},{"$f":"IF(O29=0,\" \",IF(ISBLANK(O19),\" \",O19/O29))","v":" "}]
[]
[{"$nulls":3},"D %",{"$f":"IF(ISBLANK(ff_1),\" \",(ff_1/ff_2)-1)","v":" "},{"$f":"IF(ISBLANK(ff_2),\" \",(ff_2/ff_3)-1)","v":" "},{"$f":"IF(ISBLANK(ff_3),\" \",(ff_3/ff_4)-1)","v":" "},{"$f":"IF(ISBLANK(ff_4),\" \",(ff_4/ff_5)-1)","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(K19),\" \",(ff_5/K19)-1)),\" \",IF(ISBLANK(K19),\" \",(ff_5/K19)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L19),\" \",(K19/L19)-1)),\" \",IF(ISBLANK(L19),\" \",(K19/L19)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(M19),\" \",(L19/M19)-1)),\" \",IF(ISBLANK(M19),\" \",(L19/M19)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(N19),\" \",(M19/N19)-1)),\" \",IF(ISBLANK(N19),\" \",(M19/N19)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(O19),\" \",(N19/O19)-1)),\" \",IF(ISBLANK(O19),\" \",(N19/O19)-1))","v":" "}]
[]
[null,"Production vendue de services",2052,"FI"]
[null,null,"% du CA total net",null,{"$f":"IF(ca_1=0,\" \",IF(ISBLANK(E24),\" \",E24/ca_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(ISBLANK(F24),\" \",F24/ca_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(ISBLANK(G24),\" \",G24/ca_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(ISBLANK(H24),\" \",H24/ca_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(ISBLANK(I24),\" \",I24/ca_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(ISBLANK(K24),\" \",K24/K29))","v":" "},{"$f":"IF(L29=0,\" \",IF(ISBLANK(L24),\" \",L24/L29))","v":" "},{"$f":"IF(M29=0,\" \",IF(ISBLANK(M24),\" \",M24/M29))","v":" "},{"$f":"IF(N29=0,\" \",IF(ISBLANK(N24),\" \",N24/N29))","v":" "},{"$f":"IF(O29=0,\" \",IF(ISBLANK(O24),\" \",O24/O29))","v":" "}]
[]
[{"$nulls":3},"D %",{"$f":"IF(ISBLANK(E24),\" \",(E24/F24)-1)","v":" "},{"$f":"IF(ISBLANK(F24),\" \",(F24/G24)-1)","v":" "},{"$f":"IF(ISBLANK(G24),\" \",(G24/H24)-1)","v":" "},{"$f":"IF(ISBLANK(H24),\" \",(H24/I24)-1)","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(K24),\" \",(fi_5/K24)-1)),\" \",IF(ISBLANK(K24),\" \",(fi_5/K24)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L24),\" \",(K24/L24)-1)),\" \",IF(ISBLANK(L24),\" \",(K24/L24)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(M24),\" \",(L24/M24)-1)),\" \",IF(ISBLANK(M24),\" \",(L24/M24)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(N24),\" \",(M24/N24)-1)),\" \",IF(ISBLANK(N24),\" \",(M24/N24)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(O24),\" \",(N24/O24)-1)),\" \",IF(ISBLANK(O24),\" \",(N24/O24)-1))","v":" "}]
[]
[null,"Chiffre d'affaires total net  ",2052,"FL",{"$f":"fc_1+ff_1+fi_1","v":{"v":0,"d":"0 "}},{"$f":"fc_2+ff_2+fi_2","v":{"v":0,"d":"0 "}},{"$f":"fc_3+ff_3+fi_3","v":{"v":0,"d":"0 "}},{"$f":"fc_4+ff_4+fi_4","v":{"v":0,"d":"0 "}},{"$f":"fc_5+ff_5+fi_5","v":{"v":0,"d":"0 "}},null,{"$f":"K14+K19+K24","v":{"v":0,"d":"0 "}},{"$f":"L14+L19+L24","v":{"v":0,"d":"0 "}},{"$f":"M14+M19+M24","v":{"v":0,"d":"0 "}},{"$f":"N14+N19+N24","v":{"v":0,"d":"0 "}},{"$f":"O14+O19+O24","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"D %",{"$f":"IF(E29=0,\" \",(E29/F29)-1)","v":" "},{"$f":"IF(F29=0,\" \",(F29/G29)-1)","v":" "},{"$f":"IF(G29=0,\" \",(G29/H29)-1)","v":" "},{"$f":"IF(H29=0,\" \",(H29/I29)-1)","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(K29),\" \",(ca_5/K29)-1)),\" \",IF(ISBLANK(K29),\" \",(ca_5/K29)-1))","v":" "},null,{"$f":"IF(K29=0,\" \",(K29/L29)-1)","v":" "},{"$f":"IF(L29=0,\" \",(L29/M29)-1)","v":" "},{"$f":"IF(M29=0,\" \",(M29/N29)-1)","v":" "},{"$f":"IF(N29=0,\" \",(N29/O29)-1)","v":" "}]
[]
[null,"Chiffre d'affaires France","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "}]
[null,null,"% du CA total net",null,{"$f":"IF(ca_1=0,\" \",IF(ISBLANK(E33),\" \",E33/ca_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(ISBLANK(F33),\" \",F33/ca_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(ISBLANK(G33),\" \",G33/ca_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(ISBLANK(H33),\" \",H33/ca_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(ISBLANK(I33),\" \",I33/ca_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(ISBLANK(K33),\" \",K33/K29))","v":" "},{"$f":"IF(L29=0,\" \",IF(ISBLANK(L33),\" \",L33/L29))","v":" "},{"$f":"IF(M29=0,\" \",IF(ISBLANK(M33),\" \",M33/M29))","v":" "},{"$f":"IF(N29=0,\" \",IF(ISBLANK(N33),\" \",N33/N29))","v":" "},{"$f":"IF(O29=0,\" \",IF(ISBLANK(O33),\" \",O33/O29))","v":" "}]
[]
[{"$nulls":3},"D %",{"$f":"IF(ISBLANK(E33),\" \",(E33/F33)-1)","v":" "},{"$f":"IF(ISBLANK(F33),\" \",(F33/G33)-1)","v":" "},{"$f":"IF(ISBLANK(G33),\" \",(G33/H33)-1)","v":" "},{"$f":"IF(ISBLANK(H33),\" \",(H33/I33)-1)","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(K33),\" \",(I33/K33)-1)),\" \",IF(ISBLANK(K33),\" \",(I33/K33)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L33),\" \",(K33/L33)-1)),\" \",IF(ISBLANK(L33),\" \",(K33/L33)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(M33),\" \",(L33/M33)-1)),\" \",IF(ISBLANK(M33),\" \",(L33/M33)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(N33),\" \",(M33/N33)-1)),\" \",IF(ISBLANK(N33),\" \",(M33/N33)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(O33),\" \",(N33/O33)-1)),\" \",IF(ISBLANK(O33),\" \",(N33/O33)-1))","v":" "}]
[]
[null,"Chiffre d'affaires Export  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"E29-E33","v":{"v":0,"d":"0 "}},{"$f":"F29-F33","v":{"v":0,"d":"0 "}},{"$f":"G29-G33","v":{"v":0,"d":"0 "}},{"$f":"H29-H33","v":{"v":0,"d":"0 "}},{"$f":"I29-I33","v":{"v":0,"d":"0 "}},null,{"$f":"K29-K33","v":{"v":0,"d":"0 "}},{"$f":"L29-L33","v":{"v":0,"d":"0 "}},{"$f":"M29-M33","v":{"v":0,"d":"0 "}},{"$f":"N29-N33","v":{"v":0,"d":"0 "}},{"$f":"O29-O33","v":{"v":0,"d":"0 "}}]
[null,null,"% du CA total net",null,{"$f":"IF(ca_1=0,\" \",IF(ISBLANK(E38),\" \",E38/ca_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(ISBLANK(F38),\" \",F38/ca_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(ISBLANK(G38),\" \",G38/ca_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(ISBLANK(H38),\" \",H38/ca_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(ISBLANK(I38),\" \",I38/ca_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(ISBLANK(K38),\" \",K38/K29))","v":" "},{"$f":"IF(L29=0,\" \",IF(ISBLANK(L38),\" \",L38/L29))","v":" "},{"$f":"IF(M29=0,\" \",IF(ISBLANK(M38),\" \",M38/M29))","v":" "},{"$f":"IF(N29=0,\" \",IF(ISBLANK(N38),\" \",N38/N29))","v":" "},{"$f":"IF(O29=0,\" \",IF(ISBLANK(O38),\" \",O38/O29))","v":" "}]
[]
[{"$nulls":3},"D %",{"$f":"IF(ISERROR(IF(ca_1=0,\" \",(E38/F38)-1)),\" \",IF(ca_1=0,\" \",(E38/F38)-1))","v":" "},{"$f":"IF(ISERROR(IF(ca_2=0,\" \",(F38/G38)-1)),\" \",IF(ca_2=0,\" \",(F38/G38)-1))","v":" "},{"$f":"IF(ISERROR(IF(ca_3=0,\" \",(G38/H38)-1)),\" \",IF(ca_3=0,\" \",(G38/H38)-1))","v":" "},{"$f":"IF(ISERROR(IF(ca_4=0,\" \",(H38/I38)-1)),\" \",IF(ca_4=0,\" \",(H38/I38)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(K38),\" \",(export_5/K38)-1)),\" \",IF(ISBLANK(K38),\" \",(export_5/K38)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L38),\" \",(K38/L38)-1)),\" \",IF(ISBLANK(L38),\" \",(K38/L38)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(M38),\" \",(L38/M38)-1)),\" \",IF(ISBLANK(M38),\" \",(L38/M38)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(N38),\" \",(M38/N38)-1)),\" \",IF(ISBLANK(N38),\" \",(M38/N38)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(O38),\" \",(N38/O38)-1)),\" \",IF(ISBLANK(O38),\" \",(N38/O38)-1))","v":" "}]
[null,null,"Commentaire"]
[null,"Production stockée ou déstockée",2052,"FM"]
[null,"Production immobilisée",2052,"FN"]
[null,"Production de l'exercice  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"ca_1+fm_1+fn_1","v":{"v":0,"d":"0 "}},{"$f":"ca_2+fm_2+fn_2","v":{"v":0,"d":"0 "}},{"$f":"ca_3+fm_3+fn_3","v":{"v":0,"d":"0 "}},{"$f":"ca_4+fm_4+fn_4","v":{"v":0,"d":"0 "}},{"$f":"ca_5+fm_5+fn_5","v":{"v":0,"d":"0 "}},null,{"$f":"K29+K43+K44","v":{"v":0,"d":"0 "}},{"$f":"L29+L43+L44","v":{"v":0,"d":"0 "}},{"$f":"M29+M43+M44","v":{"v":0,"d":"0 "}},{"$f":"N29+N43+N44","v":{"v":0,"d":"0 "}},{"$f":"O29+O43+O44","v":{"v":0,"d":"0 "}}]
[null,null,"% du CA total net",null,{"$f":"IF(ca_1=0,\" \",pr_1/ca_1)","v":" "},{"$f":"IF(ca_2=0,\" \",pr_2/ca_2)","v":" "},{"$f":"IF(ca_3=0,\" \",pr_3/ca_3)","v":" "},{"$f":"IF(ca_4=0,\" \",pr_4/ca_4)","v":" "},{"$f":"IF(ca_5=0,\" \",pr_5/ca_5)","v":" "},null,{"$f":"IF(K29=0,\" \",K45/K29)","v":" "},{"$f":"IF(L29=0,\" \",L45/L29)","v":" "},{"$f":"IF(M29=0,\" \",M45/M29)","v":" "},{"$f":"IF(N29=0,\" \",N45/N29)","v":" "},{"$f":"IF(O29=0,\" \",O45/O29)","v":" "}]
[]
[{"$nulls":3},"D %",{"$f":"IF(pr_1=0,\" \",(pr_1/pr_2)-1)","v":" "},{"$f":"IF(pr_2=0,\" \",(pr_2/pr_3)-1)","v":" "},{"$f":"IF(pr_3=0,\" \",(pr_3/pr_4)-1)","v":" "},{"$f":"IF(pr_4=0,\" \",(pr_4/pr_5)-1)","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(K45),\" \",(pr_5/K45)-1)),\" \",IF(ISBLANK(K45),\" \",(pr_5/K45)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(L45),\" \",(K45/L45)-1)),\" \",IF(ISBLANK(L45),\" \",(K45/L45)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(M45),\" \",(L45/M45)-1)),\" \",IF(ISBLANK(M45),\" \",(L45/M45)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(N45),\" \",(M45/N45)-1)),\" \",IF(ISBLANK(N45),\" \",(M45/N45)-1))","v":" "},{"$f":"IF(ISERROR(IF(ISBLANK(O45),\" \",(N45/O45)-1)),\" \",IF(ISBLANK(O45),\" \",(N45/O45)-1))","v":" "}]
[]
[null,"Achats de marchandises",2052,"FS"]
[null,"Variation de stocks de marchandises",2052,"FT"]
[null,"Transport et frais accessoires d'achat \n(si montant inclus dans le poste \"autres achats et charges externes\")","se reporter ligne 74",null,{"$f":"E71","v":{"v":0,"d":"0 "}},{"$f":"F71","v":{"v":0,"d":"0 "}},{"$f":"G71","v":{"v":0,"d":"0 "}},{"$f":"H71","v":{"v":0,"d":"0 "}},{"$f":"I71","v":{"v":0,"d":"0 "}},null,{"$f":"K71","v":{"v":0,"d":"0 "}},{"$f":"L71","v":{"v":0,"d":"0 "}},{"$f":"M71","v":{"v":0,"d":"0 "}},{"$f":"N71","v":{"v":0,"d":"0 "}},{"$f":"O71","v":{"v":0,"d":"0 "}}]
[null,"Différence positive de change",2052,"GN"]
[null,"Différence négative de change",2052,"GS"]
["CV","Coût d'achat des marchandises consommées",null,null,{"$f":"IF(ca_1=0,\" \",fs_1+ft_1+E52-E53+E54)","v":" "},{"$f":"IF(ca_2=0,\" \",fs_2+ft_2+F52-F53+F54)","v":" "},{"$f":"IF(ca_3=0,\" \",fs_3+ft_3+G52-G53+G54)","v":" "},{"$f":"IF(ca_4=0,\" \",fs_4+ft_4+H52-H53+H54)","v":" "},{"$f":"IF(ca_5=0,\" \",fs_5+ft_5+I52-I53+I54)","v":" "},null,{"$f":"IF(K29=0,\" \",K50+K51+K52-K53+K54)","v":" "},{"$f":"IF(L29=0,\" \",L50+L51+L52-L53+L54)","v":" "},{"$f":"IF(M29=0,\" \",M50+M51+M52-M53+M54)","v":" "},{"$f":"IF(N29=0,\" \",N50+N51+N52-N53+N54)","v":" "},{"$f":"IF(O29=0,\" \",O50+O51+O52-O53+O54)","v":" "}]
[null,"Marge commerciale  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ISBLANK(fc_1),\" \",fc_1-mse_1)","v":" "},{"$f":"IF(ISBLANK(fc_2),\" \",fc_2-mse_2)","v":" "},{"$f":"IF(ISBLANK(fc_3),\" \",fc_3-mse_3)","v":" "},{"$f":"IF(ISBLANK(fc_4),\" \",fc_4-mse_4)","v":" "},{"$f":"IF(ISBLANK(fc_5),\" \",fc_5-mse_5)","v":" "},null,{"$f":"IF(ISBLANK(K14),\" \",K14-K55)","v":" "},{"$f":"IF(ISBLANK(L14),\" \",L14-L55)","v":" "},{"$f":"IF(ISBLANK(M14),\" \",M14-M55)","v":" "},{"$f":"IF(ISBLANK(N14),\" \",N14-N55)","v":" "},{"$f":"IF(ISBLANK(O14),\" \",O14-O55)","v":" "}]
[null,null,"Taux de marge",null,{"$f":"IF(ISBLANK(fc_1),\" \",mc_1/fc_1)","v":" "},{"$f":"IF(ISBLANK(fc_2),\" \",mc_2/fc_2)","v":" "},{"$f":"IF(ISBLANK(fc_3),\" \",mc_3/fc_3)","v":" "},{"$f":"IF(ISBLANK(fc_4),\" \",mc_4/fc_4)","v":" "},{"$f":"IF(ISBLANK(fc_5),\" \",mc_5/fc_5)","v":" "},null,{"$f":"IF(ISBLANK(K14),\" \",K56/K14)","v":" "},{"$f":"IF(ISBLANK(L14),\" \",L56/L14)","v":" "},{"$f":"IF(ISBLANK(M14),\" \",M56/M14)","v":" "},{"$f":"IF(ISBLANK(N14),\" \",N56/N14)","v":" "},{"$f":"IF(ISBLANK(O14),\" \",O56/O14)","v":" "}]
[null,"Achats de matières premières et autres approvisionnements",2052,"FU"]
[null,"Variation de stocks de mat 1° et appros",2052,"FV"]
[null,"Transport et frais accessoires d'achat \n(si montant inclus dans le poste \"autres achats et charges externes\")","se reporter ligne 75",null,{"$f":"E72","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,{"$f":"K72","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Sous-traitance de production\n(si montant inclus dans le poste \"autres achats et charges externes\")","se reporter ligne 76",null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Crédit-bail mobilier sur biens à disposition des clients","Détail des comptes",null,{"$f":"hpc_1","v":{"v":0,"d":"0 "}},{"$f":"hpc_2","v":{"v":0,"d":"0 "}},{"$f":"hpc_3","v":{"v":0,"d":"0 "}},{"$f":"hpc_4","v":{"v":0,"d":"0 "}},{"$f":"hpc_5","v":{"v":0,"d":"0 "}},null,{"$f":"hpc_5","v":{"v":0,"d":"0 "}},{"$f":"hpc_5","v":{"v":0,"d":"0 "}},{"$f":"hpc_5","v":{"v":0,"d":"0 "}},{"$f":"hpc_5","v":{"v":0,"d":"0 "}},{"$f":"hpc_5","v":{"v":0,"d":"0 "}}]
[null,"Différence positive de change",2052,"GN"]
[null,"Différence négative de change",2052,"GS"]
["CV","Coût d'achat des matières consommées",null,null,{"$f":"IF(ca_1=0,\" \",fu_1+fv_1+E60+E61+E62-E63+E64)","v":" "},{"$f":"IF(ca_2=0,\" \",fu_2+fv_2+F60+F61+F62-F63+F64)","v":" "},{"$f":"IF(ca_3=0,\" \",fu_3+fv_3+G60+G61+G62-G63+G64)","v":" "},{"$f":"IF(ca_4=0,\" \",fu_4+fv_4+H60+H61+H62-H63+H64)","v":" "},{"$f":"IF(ca_5=0,\" \",fu_5+fv_5+I60+I61+I62-I63+I64)","v":" "},null,{"$f":"IF(K29=0,\" \",K58+K59+K60+K61+K62-K63+K64)","v":" "},{"$f":"IF(L29=0,\" \",L58+L59+L60+L61+L62-L63+L64)","v":" "},{"$f":"IF(M29=0,\" \",M58+M59+M60+M61+M62-M63+M64)","v":" "},{"$f":"IF(N29=0,\" \",N58+N59+N60+N61+N62-N63+N64)","v":" "},{"$f":"IF(O29=0,\" \",O58+O59+O60+O61+O62-O63+O64)","v":" "}]
[null,"Marge brute  sur production de biens ou de services ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,\" \",IF($H$4=\"PB\",ff_1+fm_1+fn_1-mat_1,IF($H$4=\"PS\",fi_1+fm_1+fn_1-mat_1,\" \")))","v":" "},{"$f":"IF(ca_2=0,\" \",IF($H$4=\"PB\",ff_2+fm_2+fn_2-mat_2,IF($H$4=\"PS\",fi_2+fm_2+fn_2-mat_2,\" \")))","v":" "},{"$f":"IF(ca_3=0,\" \",IF($H$4=\"PB\",ff_3+fm_3+fn_3-mat_3,IF($H$4=\"PS\",fi_3+fm_3+fn_3-mat_3,\" \")))","v":" "},{"$f":"IF(ca_4=0,\" \",IF($H$4=\"PB\",ff_4+fm_4+fn_4-mat_4,IF($H$4=\"PS\",fi_4+fm_4+fn_4-mat_4,\" \")))","v":" "},{"$f":"IF(ca_5=0,\" \",IF($H$4=\"PB\",ff_5+fm_5+fn_5-mat_5,IF($H$4=\"PS\",fi_5+fm_5+fn_5-mat_5,\" \")))","v":" "},null,{"$f":"IF(K29=0,\" \",IF($H$4=\"PB\",K19+K43+K44-K65,IF($H$4=\"PS\",K24+K43+K44-K65,\" \")))","v":" "},{"$f":"IF(L29=0,\" \",IF($H$4=\"PB\",L19+L43+L44-L65,IF($H$4=\"PS\",L24+L43+L44-L65,\" \")))","v":" "},{"$f":"IF(M29=0,\" \",IF($H$4=\"PB\",M19+M43+M44-M65,IF($H$4=\"PS\",M24+M43+M44-M65,\" \")))","v":" "},{"$f":"IF(N29=0,\" \",IF($H$4=\"PB\",N19+N43+N44-N65,IF($H$4=\"PS\",N24+N43+N44-N65,\" \")))","v":" "},{"$f":"IF(O29=0,\" \",IF($H$4=\"PB\",O19+O43+O44-O65,IF($H$4=\"PS\",O24+O43+O44-O65,\" \")))","v":" "}]
[null,null,"Taux de marge",null,{"$f":"IF(ca_1=0,\" \",IF(mb_1=0,\" \",IF(mb_1=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_1/ff_1,IF(resultat!$H$4=\"PS\",mb_1/fi_1,\" \")))))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(mb_2=0,\" \",IF(mb_2=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_2/ff_2,IF(resultat!$H$4=\"PS\",mb_2/fi_2,\" \")))))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(mb_3=0,\" \",IF(mb_3=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_3/ff_3,IF(resultat!$H$4=\"PS\",mb_3/fi_3,\" \")))))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(mb_4=0,\" \",IF(mb_4=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_4/ff_4,IF(resultat!$H$4=\"PS\",mb_4/fi_4,\" \")))))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(mb_5=0,\" \",IF(mb_5=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_5/ff_5,IF(resultat!$H$4=\"PS\",mb_5/fi_5,\" \")))))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(K66=0,\" \",IF(K66=\" \",\" \",IF(resultat!$H$4=\"PB\",K66/K19,IF(resultat!$H$4=\"PS\",K66/K24,\" \")))))","v":" "},{"$f":"IF(L29=0,\" \",IF(L66=0,\" \",IF(L66=\" \",\" \",IF(resultat!$H$4=\"PB\",L66/L19,IF(resultat!$H$4=\"PS\",L66/L24,\" \")))))","v":" "},{"$f":"IF(M29=0,\" \",IF(M66=0,\" \",IF(M66=\" \",\" \",IF(resultat!$H$4=\"PB\",M66/M19,IF(resultat!$H$4=\"PS\",M66/M24,\" \")))))","v":" "},{"$f":"IF(N29=0,\" \",IF(N66=0,\" \",IF(N66=\" \",\" \",IF(resultat!$H$4=\"PB\",N66/N19,IF(resultat!$H$4=\"PS\",N66/N24,\" \")))))","v":" "},{"$f":"IF(O29=0,\" \",IF(O66=0,\" \",IF(O66=\" \",\" \",IF(resultat!$H$4=\"PB\",O66/O19,IF(resultat!$H$4=\"PS\",O66/O24,\" \")))))","v":" "}]
[null,"Marge brute  totale","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,\" \",pr_1-mse_1-mat_1)","v":" "},{"$f":"IF(ca_2=0,\" \",pr_2-mse_2-mat_2)","v":" "},{"$f":"IF(ca_3=0,\" \",pr_3-mse_3-mat_3)","v":" "},{"$f":"IF(ca_4=0,\" \",pr_4-mse_4-mat_4)","v":" "},{"$f":"IF(ca_5=0,\" \",pr_5-mse_5-mat_5)","v":" "},null,{"$f":"IF(K29=0,\" \",K45-K55-K65)","v":" "},{"$f":"IF(L29=0,\" \",L45-L55-L65)","v":" "},{"$f":"IF(M29=0,\" \",M45-M55-M65)","v":" "},{"$f":"IF(N29=0,\" \",N45-N55-N65)","v":" "},{"$f":"IF(O29=0,\" \",O45-O55-O65)","v":" "}]
[null,null,"% de la production",null,{"$f":"IF(ca_1=0,\" \",E68/pr_1)","v":" "},{"$f":"IF(ca_2=0,\" \",F68/pr_2)","v":" "},{"$f":"IF(ca_3=0,\" \",G68/pr_3)","v":" "},{"$f":"IF(ca_4=0,\" \",H68/pr_4)","v":" "},{"$f":"IF(ca_5=0,\" \",I68/pr_5)","v":" "},null,{"$f":"IF(K29=0,\" \",K68/K45)","v":" "},{"$f":"IF(L29=0,\" \",L68/L45)","v":" "},{"$f":"IF(M29=0,\" \",M68/M45)","v":" "},{"$f":"IF(N29=0,\" \",N68/N45)","v":" "},{"$f":"IF(O29=0,\" \",O68/O45)","v":" "}]
[null,"Autres achats et charges externes",2052,"FW"]
[null,"- dont transport et frais accessoires d'achat de marchandises","Détail des comptes"]
[null,"- dont transport et frais accessoires d'achat de matières","Détail des comptes"]
[null,"- dont sous-traitance de production","Détail des comptes"]
[null,"- dont crédit-bail mobilier ",2053,"HP"]
[null,"Crédit-bail mobilier sur biens à disposition des clients","Détail des comptes"]
[null,"- dont crédit-bail immobilier",2053,"HQ"]
[null,"- dont personnel extérieur à l'entreprise","2058-C","YU"]
["CV","- dont transports sur ventes","Détail des comptes"]
[null,"Autres consommations \n(hors transports/achats, sous-traitance de production, crédit-bail & intérim)","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,0,fw_1-E71-E72-E73-hp_1+hpc_1-E75-hq_1-yu_1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_2=0,0,fw_2-F71-F72-F73-hp_2+hpc_2-F75-hq_2-yu_2)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_3=0,0,fw_3-G71-G72-G73-hp_3+hpc_3-G75-hq_3-yu_3)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_4=0,0,fw_4-H71-H72-H73-hp_4+hpc_4-H75-hq_4-yu_4)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_5=0,0,fw_5-I71-I72-I73-hp_5+hpc_5-I75-hq_5-yu_5)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(K29=0,0,K70-K71-K72-K73-K74+K75-K75-K76-K77)","v":{"v":0,"d":"0 "}},{"$f":"IF(L29=0,0,L70-L71-L72-L73-L74+L75-L75-L76-L77)","v":{"v":0,"d":"0 "}},{"$f":"IF(M29=0,0,M70-M71-M72-M73-M74+M75-M75-M76-M77)","v":{"v":0,"d":"0 "}},{"$f":"IF(N29=0,0,N70-N71-N72-N73-N74+N75-N75-N76-N77)","v":{"v":0,"d":"0 "}},{"$f":"IF(O29=0,0,O70-O71-O72-O73-O74+O75-O75-O76-O77)","v":{"v":0,"d":"0 "}}]
[null,null,"% de la production",null,{"$f":"IF(ISERROR(E79/E45),\" \",E79/E45)","v":" "},{"$f":"IF(ISERROR(F79/F45),\" \",F79/F45)","v":" "}," "," "," ",null,{"$f":"IF(ISERROR(K79/K45),\" \",K79/K45)","v":" "}," "," "," "," "]
["CF",{"$nulls":3},{"$f":"E79-E78","v":{"v":0,"d":"0 "}},{"$f":"F79-F78","v":{"v":0,"d":"0 "}},{"$f":"G79-G78","v":{"v":0,"d":"0 "}},{"$f":"H79-H78","v":{"v":0,"d":"0 "}},{"$f":"I79-I78","v":{"v":0,"d":"0 "}},null,{"$f":"K79-K78","v":{"v":0,"d":"0 "}},{"$f":"L79-L78","v":{"v":0,"d":"0 "}},{"$f":"M79-M78","v":{"v":0,"d":"0 "}},{"$f":"N79-N78","v":{"v":0,"d":"0 "}},{"$f":"O79-O78","v":{"v":0,"d":"0 "}}]
[null,"Valeur ajoutée  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,\" \",pr_1-E55-E65-E79)","v":" "},{"$f":"IF(ca_2=0,\" \",pr_2-F55-F65-F79)","v":" "},{"$f":"IF(ca_3=0,\" \",pr_3-G55-G65-G79)","v":" "},{"$f":"IF(ca_4=0,\" \",pr_4-H55-H65-H79)","v":" "},{"$f":"IF(ca_5=0,\" \",pr_5-I55-I65-I79)","v":" "},null,{"$f":"IF(K29=0,\" \",K45-K55-K65-K79)","v":" "},{"$f":"IF(L29=0,\" \",L45-L55-L65-L79)","v":" "},{"$f":"IF(M29=0,\" \",M45-M55-M65-M79)","v":" "},{"$f":"IF(N29=0,\" \",N45-N55-N65-N79)","v":" "},{"$f":"IF(O29=0,\" \",O45-O55-O65-O79)","v":" "}]
[null,null,"% de la production",null,{"$f":"IF(ca_1=0,\" \",IF(va_1=0,\" \",va_1/pr_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(va_2=0,\" \",va_2/pr_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(va_3=0,\" \",va_3/pr_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(va_4=0,\" \",va_4/pr_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(va_5=0,\" \",va_5/pr_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(K82=0,\" \",K82/K45))","v":" "},{"$f":"IF(L29=0,\" \",IF(L82=0,\" \",L82/L45))","v":" "},{"$f":"IF(M29=0,\" \",IF(M82=0,\" \",M82/M45))","v":" "},{"$f":"IF(N29=0,\" \",IF(N82=0,\" \",N82/N45))","v":" "},{"$f":"IF(O29=0,\" \",IF(O82=0,\" \",O82/O45))","v":" "}]
[null,"Subventions d'exploitation",2052,"FO"]
[null,"Reprise sur provisions d'exploitation",2056,"UF"]
[null,"Transfert de charges",2053,"A1"]
[null,"Autres produits",2052,"FQ"]
[null,"Impôts et taxes",2052,"FX"]
[null,"Salaires et traitements",2052,"FY"]
[null,"- dont intéressement aux résultats","Détail des comptes"]
[null,"Charges sociales",2052,"FZ"]
[null,"- dont abondements/PEE/PERCO","Détail des comptes"]
[null,"- dont forfait social sur intéressement-participation-abondement","Détail des comptes"]
[null,"= Salaires et traitements (hors intéressement et abondement)",null,null,{"$f":"fy_1-E90","v":{"v":0,"d":"0 "}},{"$f":"fy_2-F90","v":{"v":0,"d":"0 "}},{"$f":"fy_3-G90","v":{"v":0,"d":"0 "}},{"$f":"fy_4-H90","v":{"v":0,"d":"0 "}},{"$f":"fy_5-I90","v":{"v":0,"d":"0 "}},null,{"$f":"K89-K90","v":{"v":0,"d":"0 "}},{"$f":"L89-L90","v":{"v":0,"d":"0 "}},{"$f":"M89-M90","v":{"v":0,"d":"0 "}},{"$f":"N89-N90","v":{"v":0,"d":"0 "}},{"$f":"O89-O90","v":{"v":0,"d":"0 "}}]
[null,"= Charges sociales (hors intéressement et abondement)",null,null,{"$f":"E91-E92-E93","v":{"v":0,"d":"0 "}},{"$f":"F91-F92-F93","v":{"v":0,"d":"0 "}},{"$f":"G91-G92-G93","v":{"v":0,"d":"0 "}},{"$f":"H91-H92-H93","v":{"v":0,"d":"0 "}},{"$f":"I91-I92-I93","v":{"v":0,"d":"0 "}},null,{"$f":"K91-K92-K93","v":{"v":0,"d":"0 "}},{"$f":"L91-L92-L93","v":{"v":0,"d":"0 "}},{"$f":"M91-M92-M93","v":{"v":0,"d":"0 "}},{"$f":"N91-N92-N93","v":{"v":0,"d":"0 "}},{"$f":"O91-O92-O93","v":{"v":0,"d":"0 "}}]
[null,"Taux de charges sociales",null,null,{"$f":"IF(ca_1=0,0,IF(ISBLANK(E91),0,(E91-E92-E93)/(fy_1-E90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(ca_2=0,0,IF(ISBLANK(F91),0,(F91-F92-F93)/(fy_2-F90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(ca_3=0,0,IF(ISBLANK(G91),0,(G91-G92-G93)/(fy_3-G90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(ca_4=0,0,IF(ISBLANK(H91),0,(H91-H92-H93)/(fy_4-H90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(ca_5=0,0,IF(ISBLANK(I91),0,(I91-I92-I93)/(fy_5-I90)))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(K29=0,0,IF(ISBLANK(K91),0,(K91-K92-K93)/(K89-K90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(L29=0,0,IF(ISBLANK(L91),0,(L91-L92-L93)/(L89-L90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(M29=0,0,IF(ISBLANK(M91),0,(M91-M92-M93)/(M89-M90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(N29=0,0,IF(ISBLANK(N91),0,(N91-N92-N93)/(N89-N90)))","v":{"v":0,"d":"0.0%"}},{"$f":"IF(O29=0,0,IF(ISBLANK(O91),0,(O91-O92-O93)/(O89-O90)))","v":{"v":0,"d":"0.0%"}}]
["CV","Personnel extérieur à l'entreprise",null,null,{"$f":"IF(ca_1=0,0,E77)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_2=0,0,F77)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_3=0,0,G77)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_4=0,0,H77)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_5=0,0,I77)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(K29=0,0,K77)","v":{"v":0,"d":"0 "}},{"$f":"IF(L29=0,0,L77)","v":{"v":0,"d":"0 "}},{"$f":"IF(M29=0,0,M77)","v":{"v":0,"d":"0 "}},{"$f":"IF(N29=0,0,N77)","v":{"v":0,"d":"0 "}},{"$f":"IF(O29=0,0,O77)","v":{"v":0,"d":"0 "}}]
[null,"Total  des charges de personnel \nhors intéressement et abondement","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,0,E94+E95+E97)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_2=0,0,F94+F95+F97)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_3=0,0,G94+G95+G97)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_4=0,0,H94+H95+H97)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_5=0,0,I94+I95+I97)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(K29=0,0,K94+K95+K97)","v":{"v":0,"d":"0 "}},{"$f":"IF(L29=0,0,L94+L95+L97)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,null,"% de la production",null,{"$f":"IF(E98=0,\" \",E98/E45)","v":" "},{"$f":"IF(F98=0,\" \",F98/F45)","v":" "}," "," "," ",null,{"$f":"IF(K98=0,\" \",K98/K45)","v":" "},{"$f":"IF(L98=0,\" \",L98/L45)","v":" "}," "," "," "]
[null,null,"% de la valeur ajoutée",null,{"$f":"IF(E98=0,\" \",E98/E82)","v":" "}," "," "," "," ",null,{"$f":"IF(K98=0,\" \",K98/K82)","v":" "},{"$f":"IF(L98=0,\" \",L98/L82)","v":" "}," "," "," "]
[null,"Dotation aux provisions d'exploitation",2056,"UE"]
[null,"- dont provisions d'exploitation sur immobilisations",2052,"GB"]
[null,"Autres charges",2052,"GE"]
[null,"EBITDA - Earnings Before Interest,Tax, Depreciation & Amortization ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,0,E82+E84+E85+E86+E87-E88-E98-E101+E102-E103)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_2=0,0,F82+F84+F85+F86+F87-F88-F98-F101+F102-F103)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_3=0,0,G82+G84+G85+G86+G87-G88-G98-G101+G102-G103)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_4=0,0,H82+H84+H85+H86+H87-H88-H98-H101+H102-H103)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_5=0,0,I82+I84+I85+I86+I87-I88-I98-I101+I102-I103)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(K29=0,0,K82+K84+K85+K86+K87-K88-K98-K101+K102-K103)","v":{"v":0,"d":"0 "}},{"$f":"IF(L29=0,0,L82+L84+L85+L86+L87-L88-L98-L101+L102-L103)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,null,"% de la production",null,{"$f":"IF(OR(E29=0,E104=0),\" \",E104/E45)","v":" "}," "," "," "," ",null,{"$f":"IF(OR(K29=0,K104=0),\" \",K104/K45)","v":" "},{"$f":"IF(OR(L29=0,L104=0),\" \",L104/L45)","v":" "}," "," "," "]
[null,null,"% de la valeur ajoutée",null,{"$f":"IF(ca_1=0,\" \",IF(E104=\" \",\" \",E104/va_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(F104=\" \",\" \",F104/va_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(G104=\" \",\" \",G998/va_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(H104=\" \",\" \",H104/va_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(I104=\" \",\" \",I104/va_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(K104=\" \",\" \",K104/K82))","v":" "},{"$f":"IF(L29=0,\" \",IF(L104=\" \",\" \",L104/L82))","v":" "},{"$f":"IF(M29=0,\" \",IF(M104=\" \",\" \",M104/M82))","v":" "},{"$f":"IF(N29=0,\" \",IF(N104=\" \",\" \",N104/N82))","v":" "},{"$f":"IF(O29=0,\" \",IF(O104=\" \",\" \",O104/O82))","v":" "}]
[null,"Excédent brut d'exploitation  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"E104-E85-E86-E87+E101-E102+E103","v":{"v":0,"d":"0 "}},{"$f":"F104-F85-F86-F87+F101-F102+F103","v":{"v":0,"d":"0 "}},{"$f":"G104-G85-G86-G87+G101-G102+G103","v":{"v":0,"d":"0 "}},{"$f":"H104-H85-H86-H87+H101-H102+H103","v":{"v":0,"d":"0 "}},{"$f":"I104-I85-I86-I87+I101-I102+I103","v":{"v":0,"d":"0 "}},null,{"$f":"K104-K85-K86-K87+K101-K102+K103","v":{"v":0,"d":"0 "}},{"$f":"L104-L85-L86-L87+L101-L102+L103","v":{"v":0,"d":"0 "}},{"$f":"M104-M85-M86-M87+M101-M102+M103","v":{"v":0,"d":"0 "}},{"$f":"N104-N85-N86-N87+N101-N102+N103","v":{"v":0,"d":"0 "}},{"$f":"O104-O85-O86-O87+O101-O102+O103","v":{"v":0,"d":"0 "}}]
[null,null,"% de la production",null,{"$f":"IF(OR(E29=0,E104=0),\" \",E107/E45)","v":" "},{"$f":"IF(OR(F29=0,F104=0),\" \",F107/F45)","v":" "}," "," "," ",null,{"$f":"IF(OR(K29=0,K104=0),\" \",K107/K45)","v":" "}," "," "," "," "]
[null,null,"% de la valeur ajoutée",null,{"$f":"IF(E29=0,\" \",IF(E107=\" \",\" \",E107/E82))","v":" "}," "," "," "," ",null,{"$f":"IF(K29=0,\" \",IF(K107=\" \",\" \",K107/K82))","v":" "},{"$f":"IF(L29=0,\" \",IF(L107=\" \",\" \",L107/L82))","v":" "}," "," "," "]
[null,"Dotation aux amortissements ",2052,"GA"]
[null,"Part de crédit-bail retraitée",null,null,{"$f":"IF(ca_1=0,0,(hp_1*E184)+(hq_1*E194))","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_2=0,0,(hp_2*F184)+(hq_2*F194))","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_1=0,0,(hp_3*G184)+(hq_3*G194))","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_4=0,0,(hp_4*H184)+(hq_4*H194))","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_5=0,0,(hp_5*I184)+(hq_5*I194))","v":{"v":0,"d":"0 "}},null,{"$f":"IF(K29=0,0,(K74*K184)+(K76*K194))","v":{"v":0,"d":"0 "}},{"$f":"IF(L29=0,0,(L74*L184)+(L76*L194))","v":{"v":0,"d":"0 "}},{"$f":"IF(M29=0,0,(M74*M184)+(M76*M194))","v":{"v":0,"d":"0 "}},{"$f":"IF(N29=0,0,(N74*N184)+(N76*N194))","v":{"v":0,"d":"0 "}},{"$f":"IF(O29=0,0,(O74*O184)+(O76*O194))","v":{"v":0,"d":"0 "}}]
[null,"Dotation aux provisions d'exploitation sur immobilisations",null,null,{"$f":"E102","v":{"v":0,"d":"0 "}},{"$f":"F102","v":{"v":0,"d":"0 "}},{"$f":"G102","v":{"v":0,"d":"0 "}},{"$f":"H102","v":{"v":0,"d":"0 "}},{"$f":"I102","v":{"v":0,"d":"0 "}},null,{"$f":"K102","v":{"v":0,"d":"0 "}},{"$f":"L102","v":{"v":0,"d":"0 "}},{"$f":"M102","v":{"v":0,"d":"0 "}},{"$f":"N102","v":{"v":0,"d":"0 "}},{"$f":"O102","v":{"v":0,"d":"0 "}}]
[null,"Résultat d'exploitation  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,0,E104-E110-E111-E112)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_2=0,0,F104-F110-F111-F112)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_3=0,0,G104-G110-G111-G112)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_4=0,0,H104-H110-H111-H112)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_5=0,0,I104-I110-I111-I112)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(K29=0,0,K104-K110-K111-K112)","v":{"v":0,"d":"0 "}},{"$f":"IF(L29=0,0,L104-L110-L111-L112)","v":{"v":0,"d":"0 "}},{"$f":"IF(M29=0,0,M104-M110-M111-M112)","v":{"v":0,"d":"0 "}},{"$f":"IF(N29=0,0,N104-N110-N111-N112)","v":{"v":0,"d":"0 "}},{"$f":"IF(O29=0,0,O104-O110-O111-O112)","v":{"v":0,"d":"0 "}}]
[null,null,"% de la production",null,{"$f":"IF(ca_1=0,\" \",IF(re_1=\" \",\" \",re_1/pr_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(re_2=\" \",\" \",re_2/pr_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(re_3=\" \",\" \",re_3/pr_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(re_4=\" \",\" \",re_4/pr_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(re_5=\" \",\" \",re_5/pr_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(K113=\" \",\" \",K113/K45))","v":" "},{"$f":"IF(L29=0,\" \",IF(L113=\" \",\" \",L113/L45))","v":" "},{"$f":"IF(M29=0,\" \",IF(M113=\" \",\" \",M113/M45))","v":" "},{"$f":"IF(N29=0,\" \",IF(N113=\" \",\" \",N113/N45))","v":" "},{"$f":"IF(O29=0,\" \",IF(O113=\" \",\" \",O113/O45))","v":" "}]
["CF",{"$nulls":3},{"$f":"-E85-E86-E87+E88+E98-E97+E101+E103+E110+E111","v":{"v":0,"d":"0 "}},{"$f":"-F85-F86-F87+F88+F98-F97+F101+F103+F110+F111","v":{"v":0,"d":"0 "}},{"$f":"-G85-G86-G87+G88+G98-G97+G101+G103+G110+G111","v":{"v":0,"d":"0 "}},{"$f":"-H85-H86-H87+H88+H98-H97+H101+H103+H110+H111","v":{"v":0,"d":"0 "}},{"$f":"-I85-I86-I87+I88+I98-I97+I101+I103+I110+I111","v":{"v":0,"d":"0 "}},null,{"$f":"-K85-K86-K87+K88+K98-K97+K101+K103+K110+K111","v":{"v":0,"d":"0 "}},{"$f":"-L85-L86-L87+L88+L98-L97+L101+L103+L110+L111","v":{"v":0,"d":"0 "}},{"$f":"-M85-M86-M87+M88+M98-M97+M101+M103+M110+M111","v":{"v":0,"d":"0 "}},{"$f":"-N85-N86-N87+N88+N98-N97+N101+N103+N110+N111","v":{"v":0,"d":"0 "}},{"$f":"-O85-O86-O87+O88+O98-O97+O101+O103+O110+O111","v":{"v":0,"d":"0 "}}]
[null,"Produits financiers de participation",2052,"GJ"]
[null,"Produits des autres valeurs et créances de l'actif immobilisé",2052,"GK"]
[null,"Autres intérêts et produits assimilés",2052,"GL"]
[null,"Reprise sur provisions financières",2056,"UH"]
[null,"Transfert de charges","2052-56","GM-UH"]
[null,"Produits nets sur cessions de valeurs mobilières de placement",2052,"GO"]
[null,"Total des produits financiers",null,null,{"$f":"IF(ca_1=0,\" \",SUM(E116:E121))","v":" "},{"$f":"IF(ca_2=0,\" \",SUM(F116:F121))","v":" "},{"$f":"IF(ca_3=0,\" \",SUM(G116:G121))","v":" "},{"$f":"IF(ca_4=0,\" \",SUM(H116:H121))","v":" "},{"$f":"IF(ca_5=0,\" \",SUM(I116:I121))","v":" "},null,{"$f":"IF(K29=0,\" \",SUM(K116:K121))","v":" "},{"$f":"IF(L29=0,\" \",SUM(L116:L121))","v":" "},{"$f":"IF(M29=0,\" \",SUM(M116:M121))","v":" "},{"$f":"IF(N29=0,\" \",SUM(N116:N121))","v":" "},{"$f":"IF(O29=0,\" \",SUM(O116:O121))","v":" "}]
[null,"Dotation aux provisions financières",2056,"UG"]
[null,"Intérêts et charges assimilées",2052,"GR"]
[null,"Part de crédit-bail retraitée",null,null,{"$f":"IF(ca_1=0,\" \",E74+E76-E111)","v":" "},{"$f":"IF(ca_2=0,\" \",F74+F76-F111)","v":" "},{"$f":"IF(ca_3=0,\" \",G74+G76-G111)","v":" "},{"$f":"IF(ca_4=0,\" \",H74+H76-H111)","v":" "},{"$f":"IF(ca_5=0,\" \",I74+I76-I111)","v":" "},null,{"$f":"IF(K29=0,\" \",K74+K76-K111)","v":" "},{"$f":"IF(L29=0,\" \",L74+L76-L111)","v":" "},{"$f":"IF(M29=0,\" \",M74+M76-M111)","v":" "},{"$f":"IF(N29=0,\" \",N74+N76-N111)","v":" "},{"$f":"IF(O29=0,\" \",O74+O76-O111)","v":" "}]
[null,"Frais financiers nets","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,\" \",IF((E124+E125-E118-E121)<0,0,E124+E125-E118-E121))","v":" "},{"$f":"IF(ca_2=0,\" \",IF((F124+F125-F118-F121)<0,0,F124+F125-F118-F121))","v":" "},{"$f":"IF(ca_3=0,\" \",IF((G124+G125-G118-G121)<0,0,G124+G125-G118-G121))","v":" "},{"$f":"IF(ca_4=0,\" \",IF((H124+H125-H118-H121)<0,0,H124+H125-H118-H121))","v":" "},{"$f":"IF(ca_5=0,\" \",IF((I124+I125-I118-I121)<0,0,I124+I125-I118-I121))","v":" "},null,{"$f":"IF(K29=0,\" \",IF((K124+K125-K118-K121)<0,0,K124+K125-K118-K121))","v":" "},{"$f":"IF(L29=0,\" \",IF((L124+L125-L118-L121)<0,0,L124+L125-L118-L121))","v":" "},{"$f":"IF(M29=0,\" \",IF((M124+M125-M118-M121)<0,0,M124+M125-M118-M121))","v":" "},{"$f":"IF(N29=0,\" \",IF((N124+N125-N118-N121)<0,0,N124+N125-N118-N121))","v":" "},{"$f":"IF(O29=0,\" \",IF((O124+O125-O118-O121)<0,0,O124+O125-O118-O121))","v":" "}]
[null,null,"% de l'EBE",null,{"$f":"IF(I_1=\" \",\" \",I_1/ebe_1)","v":" "},{"$f":"IF(I_2=\" \",\" \",I_2/ebe_2)","v":" "},{"$f":"IF(I_3=\" \",\" \",I_3/ebe_3)","v":" "},{"$f":"IF(I_4=\" \",\" \",I_4/ebe_4)","v":" "},{"$f":"IF(I_5=\" \",\" \",I_5/ebe_5)","v":" "},null,{"$f":"IF(K126=\" \",\" \",K126/K104)","v":" "},{"$f":"IF(L126=\" \",\" \",L126/L104)","v":" "},{"$f":"IF(M126=\" \",\" \",M126/M104)","v":" "},{"$f":"IF(N126=\" \",\" \",N126/N104)","v":" "},{"$f":"IF(O126=\" \",\" \",O126/O104)","v":" "}]
[null,"Charges nettes sur cessions de valeurs mobilières de placement",2052,"GT"]
[null,"Total des charges financières",null,null,{"$f":"IF(ca_1=0,\" \",SUM(E123:E125)+E128)","v":" "},{"$f":"IF(ca_2=0,\" \",SUM(F123:F125)+F128)","v":" "},{"$f":"IF(ca_3=0,\" \",SUM(G123:G125)+G128)","v":" "},{"$f":"IF(ca_4=0,\" \",SUM(H123:H125)+H128)","v":" "},{"$f":"IF(ca_5=0,\" \",SUM(I123:I125)+I128)","v":" "},null,{"$f":"IF(K29=0,\" \",SUM(K123:K125)+K128)","v":" "},{"$f":"IF(L29=0,\" \",SUM(L123:L125)+L128)","v":" "},{"$f":"IF(M29=0,\" \",SUM(M123:M125)+M128)","v":" "},{"$f":"IF(N29=0,\" \",SUM(N123:N125)+N128)","v":" "},{"$f":"IF(O29=0,\" \",SUM(O123:O125)+O128)","v":" "}]
[null,"Résultat financier",null,null,{"$f":"IF(ca_1=0,\" \",E122-E129)","v":" "},{"$f":"IF(ca_2=0,\" \",F122-F129)","v":" "},{"$f":"IF(ca_3=0,\" \",G122-G129)","v":" "},{"$f":"IF(ca_4=0,\" \",H122-H129)","v":" "},{"$f":"IF(ca_5=0,\" \",I122-I129)","v":" "},null,{"$f":"IF(K29=0,\" \",K122-K129)","v":" "},{"$f":"IF(L29=0,\" \",L122-L129)","v":" "},{"$f":"IF(M29=0,\" \",M122-M129)","v":" "},{"$f":"IF(N29=0,\" \",N122-N129)","v":" "},{"$f":"IF(O29=0,\" \",O122-O129)","v":" "}]
["CF",{"$nulls":3},{"$f":"IF(ISERROR(E130/-1),0,E130/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F130/-1),0,F130/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G130/-1),0,G130/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H130/-1),0,H130/-1)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I130/-1),0,I130/-1)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(K130/-1),0,K130/-1)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"$f":"IF(ISERROR(M130/-1),0,M130/-1)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Résultat courant avant impôts (A)  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,0,re_1+E130)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_2=0,0,re_2+F130)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_3=0,0,re_3+G130)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_4=0,0,re_4+H130)","v":{"v":0,"d":"0 "}},{"$f":"IF(ca_5=0,0,re_5+I130)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(K29=0,0,K113+K130)","v":{"v":0,"d":"0 "}},{"$f":"IF(L29=0,0,L113+L130)","v":{"v":0,"d":"0 "}},{"$f":"IF(M29=0,0,M113+M130)","v":{"v":0,"d":"0 "}},{"$f":"IF(N29=0,0,N113+N130)","v":{"v":0,"d":"0 "}},{"$f":"IF(O29=0,0,O113+O130)","v":{"v":0,"d":"0 "}}]
[null,null,"% de la production",null,{"$f":"IF(ca_1=0,\" \",IF(rc_1=\" \",\" \",rc_1/pr_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(rc_2=\" \",\" \",rc_2/pr_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(rc_3=\" \",\" \",rc_3/pr_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(rc_4=\" \",\" \",rc_4/pr_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(rc_5=\" \",\" \",rc_5/pr_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(K132=\" \",\" \",K132/K45))","v":" "},{"$f":"IF(L29=0,\" \",IF(L132=\" \",\" \",L132/L45))","v":" "},{"$f":"IF(M29=0,\" \",IF(M132=\" \",\" \",M132/M45))","v":" "},{"$f":"IF(N29=0,\" \",IF(N132=\" \",\" \",N132/N45))","v":" "},{"$f":"IF(O29=0,\" \",IF(O132=\" \",\" \",O132/O45))","v":" "}]
[]
[null,"Produits exceptionnels sur opérations de gestion",2053,"HA",{"$nulls":3},{"v":5000,"d":"5,000 "}]
[null,"Produits exceptionnels sur opérations en capital",2053,"HB",{"$nulls":3},{"v":20000,"d":"20,000 "}]
[null,"Reprise sur provisions exceptionnelles",2056,"UK",{"$nulls":3},{"v":5000,"d":"5,000 "}]
[null,"dont reprise sur amortissements dérogatoires",2056,"TN"]
[null,"Transfert de charges","2053-56","HC-UK",{"$nulls":3},{"v":1000,"d":"1,000 "}]
[null,"Charges exceptionnelles sur opérations de gestion",2053,"HE",{"$nulls":3},{"v":1000,"d":"1,000 "}]
[null,"Charges exceptionnelles sur opérations en capital",2053,"HF",{"$nulls":3},{"v":15000,"d":"15,000 "}]
[null,"Dotations exceptionnelles aux provisions",2056,"UJ",{"$nulls":3},{"v":10000,"d":"10,000 "}]
[null,"dont dotation aux amortissements dérogatoires",2056,"TM"]
[null,"Résultat exceptionnel ",2053,"HI",{"$f":"IF(ca_1=0,\" \",E135+E136+E137+E139-E140-E141-E142)","v":" "},{"$f":"IF(ca_2=0,\" \",F135+F136+F137+F139-F140-F141-F142)","v":" "},{"$f":"IF(ca_3=0,\" \",G135+G136+G137+G139-G140-G141-G142)","v":" "},{"$f":"IF(ca_4=0,\" \",H135+H136+H137+H139-H140-H141-H142)","v":" "},{"$f":"IF(ca_5=0,\" \",I135+I136+I137+I139-I140-I141-I142)","v":" "},null,{"$f":"IF(K29=0,\" \",K135+K136+K137+K139-K140-K141-K142)","v":" "},{"$f":"IF(L29=0,\" \",L135+L136+L137+L139-L140-L141-L142)","v":" "},{"$f":"IF(M29=0,\" \",M135+M136+M137+M139-M140-M141-M142)","v":" "},{"$f":"IF(N29=0,\" \",N135+N136+N137+N139-N140-N141-N142)","v":" "},{"$f":"IF(O29=0,\" \",O135+O136+O137+O139-O140-O141-O142)","v":" "}]
[null,"Participation des salariés aux résultats",2053,"HJ"]
[null,"Intéressement",null,null,{"$f":"IF(ca_1=0,\" \",E90)","v":" "},{"$f":"IF(ca_2=0,\" \",F90)","v":" "},{"$f":"IF(ca_3=0,\" \",G90)","v":" "},{"$f":"IF(ca_4=0,\" \",H90)","v":" "},{"$f":"IF(ca_5=0,\" \",I90)","v":" "},null,{"$f":"IF(K29=0,\" \",K90)","v":" "},{"$f":"IF(L29=0,\" \",L90)","v":" "}," "," "," "]
[null,"Abondements/PEE/PERCO",null,null,{"$f":"IF(ca_1=0,\" \",E92)","v":" "},{"$f":"IF(ca_2=0,\" \",F92)","v":" "},{"$f":"IF(ca_3=0,\" \",G92)","v":" "},{"$f":"IF(ca_4=0,\" \",H92)","v":" "},{"$f":"IF(ca_5=0,\" \",I92)","v":" "},null,{"$f":"IF(K29=0,\" \",K92)","v":" "},{"$f":"IF(L29=0,\" \",L92)","v":" "}," "," "," "]
[null,"Intéressement aux résultats total (P + I + A)",null,null,{"$f":"IF(ca_1=0,\" \",SUM(E145:E147))","v":" "},{"$f":"IF(ca_2=0,\" \",SUM(F145:F147))","v":" "},{"$f":"IF(ca_3=0,\" \",SUM(G145:G147))","v":" "},{"$f":"IF(ca_4=0,\" \",SUM(H145:H147))","v":" "},{"$f":"IF(ca_5=0,\" \",SUM(I145:I147))","v":" "},null,{"$f":"IF(ca_5=0,\" \",SUM(K145:K147))","v":" "},{"$f":"IF(ca_5=0,\" \",SUM(L145:L147))","v":" "},{"$f":"IF(ca_5=0,\" \",SUM(M145:M147))","v":" "},{"$f":"IF(ca_5=0,\" \",SUM(N145:N147))","v":" "},{"$f":"IF(ca_5=0,\" \",SUM(O145:O147))","v":" "}]
[null,"Forfait social sur intéressement-participation-abondement",null,null,{"$f":"IF(ca_1=0,\" \",E93)","v":" "},{"$f":"IF(ca_2=0,\" \",F93)","v":" "},{"$f":"IF(ca_3=0,\" \",G93)","v":" "},{"$f":"IF(ca_4=0,\" \",H93)","v":" "},{"$f":"IF(ca_5=0,\" \",I93)","v":" "},null,{"$f":"IF(K29=0,\" \",K93)","v":" "}," "," "," "," "]
[null,"Impôts sur les bénéfices",2053,"HK"]
[null,"Résultat net  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,\" \",E132+E144-E145-E146-E147-E149-E150)","v":" "},{"$f":"IF(ca_2=0,\" \",F132+F144-F145-F146-F147-F149-F150)","v":" "},{"$f":"IF(ca_3=0,\" \",G132+G144-G145-G146-G147-G149-G150)","v":" "},{"$f":"IF(ca_4=0,\" \",H132+H144-H145-H146-H147-H149-H150)","v":" "},{"$f":"IF(ca_5=0,\" \",I132+I144-I145-I146-I147-I149-I150)","v":" "},null,{"$f":"IF(K29=0,\" \",K132+K144-K145-K146-K147-K149-K150)","v":" "},{"$f":"IF(L29=0,\" \",L132+L144-L145-L146-L147-L149-L150)","v":" "},{"$f":"IF(M29=0,\" \",M132+M144-M145-M146-M147-M149-M150)","v":" "},{"$f":"IF(N29=0,\" \",N132+N144-N145-N146-N147-N149-N150)","v":" "},{"$f":"IF(O29=0,\" \",O132+O144-O145-O146-O147-O149-O150)","v":" "}]
[null,null,"% de la production",null,{"$f":"IF(ca_1=0,\" \",IF(r_1=\" \",\" \",r_1/pr_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(r_2=\" \",\" \",r_2/pr_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(r_3=\" \",\" \",r_3/pr_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(r_4=\" \",\" \",r_4/pr_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(r_5=\" \",\" \",r_5/pr_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(K151=\" \",\" \",K151/K45))","v":" "},{"$f":"IF(L29=0,\" \",IF(L151=\" \",\" \",L151/L45))","v":" "},{"$f":"IF(M29=0,\" \",IF(M151=\" \",\" \",M151/M45))","v":" "},{"$f":"IF(N29=0,\" \",IF(N151=\" \",\" \",N151/N45))","v":" "},{"$f":"IF(O29=0,\" \",IF(O151=\" \",\" \",O151/O45))","v":" "}]
[null,"Capacité d'autofinancement  ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,\" \",E151+E110+E101-E85+E123-E119-E136-E137+E141+E142)","v":" "},{"$f":"IF(ca_2=0,\" \",F151+F110+F101-F85+F123-F119-F136-F137+F141+F142)","v":" "},{"$f":"IF(ca_3=0,\" \",G151+G110+G101-G85+G123-G119-G136-G137+G141+G142)","v":" "},{"$f":"IF(ca_4=0,\" \",H151+H110+H101-H85+H123-H119-H136-H137+H141+H142)","v":" "},{"$f":"IF(ca_5=0,\" \",I151+I110+I101-I85+I123-I119-I136-I137+I141+I142)","v":" "},null,{"$f":"IF(K29=0,\" \",K151+K110+K101-K85+K123-K119-K136-K137+K141+K142)","v":" "},{"$f":"IF(L29=0,\" \",L151+L110+L101-L85+L123-L119-L136-L137+L141+L142)","v":" "},{"$f":"IF(M29=0,\" \",M151+M110+M101-M85+M123-M119-M136-M137+M141+M142)","v":" "},{"$f":"IF(N29=0,\" \",N151+N110+N101-N85+N123-N119-N136-N137+N141+N142)","v":" "},{"$f":"IF(O29=0,\" \",O151+O110+O101-O85+O123-O119-O136-O137+O141+O142)","v":" "}]
[null,null,"% de la production",null,{"$f":"IF(ca_1=0,\" \",IF(caf_1=\" \",\" \",caf_1/pr_1))","v":" "},{"$f":"IF(ca_2=0,\" \",IF(caf_2=\" \",\" \",caf_2/pr_2))","v":" "},{"$f":"IF(ca_3=0,\" \",IF(caf_3=\" \",\" \",caf_3/pr_3))","v":" "},{"$f":"IF(ca_4=0,\" \",IF(caf_4=\" \",\" \",caf_4/pr_4))","v":" "},{"$f":"IF(ca_5=0,\" \",IF(caf_5=\" \",\" \",caf_5/pr_5))","v":" "},null,{"$f":"IF(K29=0,\" \",IF(K153=\" \",\" \",K153/K45))","v":" "},{"$f":"IF(L29=0,\" \",IF(L153=\" \",\" \",L153/L45))","v":" "},{"$f":"IF(M29=0,\" \",IF(M153=\" \",\" \",M153/M45))","v":" "},{"$f":"IF(N29=0,\" \",IF(N153=\" \",\" \",N153/N45))","v":" "},{"$f":"IF(O29=0,\" \",IF(O153=\" \",\" \",O153/O45))","v":" "}]
[null,"CAF  retraitée du crédit-bail ","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},{"$f":"IF(ca_1=0,\" \",E153+E111)","v":" "},{"$f":"IF(ca_2=0,\" \",F153+F111)","v":" "},{"$f":"IF(ca_3=0,\" \",G153+G111)","v":" "},{"$f":"IF(ca_4=0,\" \",H153+H111)","v":" "},{"$f":"IF(ca_5=0,\" \",I153+I111)","v":" "},null,{"$f":"IF(K29=0,\" \",K153+K111)","v":" "},{"$f":"IF(L29=0,\" \",L153+L111)","v":" "},{"$f":"IF(M29=0,\" \",M153+M111)","v":" "},{"$f":"IF(N29=0,\" \",N153+N111)","v":" "},{"$f":"IF(O29=0,\" \",O153+O111)","v":" "}]
[]
["CF","Charges fixes nettes totales","Montant","€",{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,E55:E131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,F55:F131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,G55:G131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,H55:H131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,I55:I131)","v":{"v":0,"d":"0 "}},null,{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,K55:K131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,L55:L131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,M55:M131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,N55:N131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A157,O55:O131)","v":{"v":0,"d":"0 "}}]
[null,null,"% de la production",null,{"$f":"IF(ISERROR(E157/pr_1),\" \",E157/pr_1)","v":" "},{"$f":"IF(ISERROR(F157/pr_2),\" \",F157/pr_2)","v":" "},{"$f":"IF(ISERROR(G157/pr_3),\" \",G157/pr_3)","v":" "},{"$f":"IF(ISERROR(H157/pr_4),\" \",H157/pr_4)","v":" "},{"$f":"IF(ISERROR(I157/pr_5),\" \",I157/pr_5)","v":" "},null,{"$f":"IF(ISERROR(K157/K45),\" \",K157/K45)","v":" "},{"$f":"IF(ISERROR(L157/L45),\" \",L157/L45)","v":" "},{"$f":"IF(ISERROR(M157/M45),\" \",M157/M45)","v":" "},{"$f":"IF(ISERROR(N157/N45),\" \",N157/N45)","v":" "},{"$f":"IF(ISERROR(O157/O45),\" \",O157/O45)","v":" "}]
["CV","Charges variables nettes totales","Montant","€",{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,E55:E131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,F55:F131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,G55:G131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,H55:H131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,I55:I131)","v":{"v":0,"d":"0 "}},null,{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,K55:K131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,L55:L131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,M55:M131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,N55:N131)","v":{"v":0,"d":"0 "}},{"$f":"SUMIF($A$55:$A$131,\"=\"&A159,O55:O131)","v":{"v":0,"d":"0 "}}]
[null,null,"% de la production",null,{"$f":"IF(ISERROR(E159/pr_1),\" \",E159/pr_1)","v":" "},{"$f":"IF(ISERROR(F159/pr_2),\" \",F159/pr_2)","v":" "},{"$f":"IF(ISERROR(G159/pr_3),\" \",G159/pr_3)","v":" "},{"$f":"IF(ISERROR(H159/pr_4),\" \",H159/pr_4)","v":" "},{"$f":"IF(ISERROR(I159/pr_5),\" \",I159/pr_5)","v":" "},null,{"$f":"IF(ISERROR(K159/K45),\" \",K159/K45)","v":" "},{"$f":"IF(ISERROR(L159/L45),\" \",L159/L45)","v":" "},{"$f":"IF(ISERROR(M159/M45),\" \",M159/M45)","v":" "},{"$f":"IF(ISERROR(N159/N45),\" \",N159/N45)","v":" "},{"$f":"IF(ISERROR(O159/O45),\" \",O159/O45)","v":" "}]
[]
[null,"Résultat courant avant impôt (hors subvention)",null,null,{"$f":"pr_1-E157-E159","v":{"v":0,"d":"0 "}},{"$f":"pr_2-F157-F159","v":{"v":0,"d":"0 "}},{"$f":"pr_3-G157-G159","v":{"v":0,"d":"0 "}},{"$f":"pr_4-H157-H159","v":{"v":0,"d":"0 "}},{"$f":"pr_5-I157-I159","v":{"v":0,"d":"0 "}},null,{"$f":"K45-K157-K159","v":{"v":0,"d":"0 "}},{"$f":"L45-L157-L159","v":{"v":0,"d":"0 "}},{"$f":"M45-M157-M159","v":{"v":0,"d":"0 "}},{"$f":"N45-N157-N159","v":{"v":0,"d":"0 "}},{"$f":"O45-O157-O159","v":{"v":0,"d":"0 "}}]
[null,"Subventions d'exploitation",null,null,{"$f":"E84","v":{"v":0,"d":"0 "}},{"$f":"F84","v":{"v":0,"d":"0 "}},{"$f":"G84","v":{"v":0,"d":"0 "}},{"$f":"H84","v":{"v":0,"d":"0 "}},{"$f":"I84","v":{"v":0,"d":"0 "}},null,{"$f":"K84","v":{"v":0,"d":"0 "}},{"$f":"L84","v":{"v":0,"d":"0 "}},{"$f":"M84","v":{"v":0,"d":"0 "}},{"$f":"N84","v":{"v":0,"d":"0 "}},{"$f":"O84","v":{"v":0,"d":"0 "}}]
[null,"Résultat courant avant impôts (B)",null,null,{"$f":"SUM(E162:E163)","v":{"v":0,"d":"0 "}},{"$f":"SUM(F162:F163)","v":{"v":0,"d":"0 "}},{"$f":"SUM(G162:G163)","v":{"v":0,"d":"0 "}},{"$f":"SUM(H162:H163)","v":{"v":0,"d":"0 "}},{"$f":"SUM(I162:I163)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K162:K163)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"$f":"SUM(M162:M163)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,null,"Contrôle cohérence (B-A)",null,{"$f":"IF(E164=E132,\"ok\",E164-E132)","v":"ok"},{"$f":"IF(F164=F132,\"ok\",F164-F132)","v":"ok"},"ok","ok","ok",null,{"$f":"IF(K164=K132,\"ok\",K164-K132)","v":"ok"},"ok","ok","ok","ok"]
[null,"Marge sur coûts variables","Montant","€",{"$f":"pr_1-E159","v":{"v":0,"d":"0 "}},{"$f":"pr_2-F159","v":{"v":0,"d":"0 "}},{"$f":"pr_3-G159","v":{"v":0,"d":"0 "}},{"$f":"pr_4-H159","v":{"v":0,"d":"0 "}},{"$f":"pr_5-I159","v":{"v":0,"d":"0 "}},null,{"$f":"K45-K159","v":{"v":0,"d":"0 "}},{"$f":"L45-L159","v":{"v":0,"d":"0 "}},{"$f":"M45-M159","v":{"v":0,"d":"0 "}},{"$f":"N45-N159","v":{"v":0,"d":"0 "}},{"$f":"O45-O159","v":{"v":0,"d":"0 "}}]
[null,null,"% de la production",null,{"$f":"IF(ISERROR(E166/pr_1),\" \",E166/pr_1)","v":" "},{"$f":"IF(ISERROR(F166/pr_2),\" \",F166/pr_2)","v":" "},{"$f":"IF(ISERROR(G166/pr_3),\" \",G166/pr_3)","v":" "},{"$f":"IF(ISERROR(H166/pr_4),\" \",H166/pr_4)","v":" "},{"$f":"IF(ISERROR(I166/pr_5),\" \",I166/pr_5)","v":" "},null,{"$f":"IF(ISERROR(K166/K45),\" \",K166/K45)","v":" "},{"$f":"IF(ISERROR(L166/L45),\" \",L166/L45)","v":" "},{"$f":"IF(ISERROR(M166/M45),\" \",M166/M45)","v":" "},{"$f":"IF(ISERROR(N166/N45),\" \",N166/N45)","v":" "},{"$f":"IF(ISERROR(O166/O45),\" \",O166/O45)","v":" "}]
[null,"Point mort   (hors subvention et hors opérations exceptionnelles)","Montant","€",{"$f":"IF(ca_1=0,\" \",E157/E167)","v":" "},{"$f":"IF(ca_2=0,\" \",F157/F167)","v":" "},{"$f":"IF(ca_3=0,\" \",G157/G167)","v":" "},{"$f":"IF(ca_4=0,\" \",H157/H167)","v":" "},{"$f":"IF(ca_5=0,\" \",I157/I167)","v":" "},null,{"$f":"IF(K29=0,\" \",K157/K167)","v":" "},{"$f":"IF(L29=0,\" \",L157/L167)","v":" "},{"$f":"IF(M29=0,\" \",M157/M167)","v":" "},{"$f":"IF(N29=0,\" \",N157/N167)","v":" "},{"$f":"IF(O29=0,\" \",O157/O167)","v":" "}]
[null,null,"% de la production",null,{"$f":"IF(ISERROR(E168/pr_1),\" \",E168/pr_1)","v":" "},{"$f":"IF(ISERROR(F168/pr_2),\" \",F168/pr_2)","v":" "},{"$f":"IF(ISERROR(G168/pr_3),\" \",G168/pr_3)","v":" "},{"$f":"IF(ISERROR(H168/pr_4),\" \",H168/pr_4)","v":" "},{"$f":"IF(ISERROR(I168/pr_5),\" \",I168/pr_5)","v":" "},null,{"$f":"IF(ISERROR(K168/K45),\" \",K168/K45)","v":" "},{"$f":"IF(ISERROR(L168/L45),\" \",L168/L45)","v":" "},{"$f":"IF(ISERROR(M168/M45),\" \",M168/M45)","v":" "},{"$f":"IF(ISERROR(N168/N45),\" \",N168/N45)","v":" "},{"$f":"IF(ISERROR(O168/O45),\" \",O168/O45)","v":" "}]
[null,"Point mort d'exploitation   (hors subvention)","Montant","€",{"$f":"IF(ca_1=0,\" \",(E157-E131)/E167)","v":" "},{"$f":"IF(ca_2=0,\" \",(F157-F131)/F167)","v":" "},{"$f":"IF(ca_3=0,\" \",(G157-G131)/G167)","v":" "},{"$f":"IF(ca_4=0,\" \",(H157-H131)/H167)","v":" "},{"$f":"IF(ca_5=0,\" \",(I157-I131)/I167)","v":" "},null,{"$f":"IF(K29=0,\" \",(K157-K131)/K167)","v":" "},{"$f":"IF(L29=0,\" \",(L157-L131)/L167)","v":" "},{"$f":"IF(M29=0,\" \",(M157-M131)/M167)","v":" "},{"$f":"IF(N29=0,\" \",(N157-N131)/N167)","v":" "},{"$f":"IF(O29=0,\" \",(O157-O131)/O167)","v":" "}]
[null,null,"% de la production",null,{"$f":"IF(ISERROR(E170/pr_1),\" \",E170/pr_1)","v":" "},{"$f":"IF(ISERROR(F170/pr_2),\" \",F170/pr_2)","v":" "},{"$f":"IF(ISERROR(G170/pr_3),\" \",G170/pr_3)","v":" "},{"$f":"IF(ISERROR(H170/pr_4),\" \",H170/pr_4)","v":" "},{"$f":"IF(ISERROR(I170/pr_5),\" \",I170/pr_5)","v":" "},null,{"$f":"IF(ISERROR(K170/K45),\" \",K170/K45)","v":" "},{"$f":"IF(ISERROR(L170/L45),\" \",L170/L45)","v":" "},{"$f":"IF(ISERROR(M170/M45),\" \",M170/M45)","v":" "},{"$f":"IF(ISERROR(N170/N45),\" \",N170/N45)","v":" "},{"$f":"IF(ISERROR(O170/O45),\" \",O170/O45)","v":" "}]
[]
[null,"Retraitement du crédit-bail","Commentaire",null,{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-2)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-3)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-4)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-5)","v":" "}]
[null,"I - Calcul du coefficient à appliquer au crédit-bail mobilier"]
[null,"Valeur d'origine - prix d'achat résiduel ","se reporter \nà \nl'annexe \ndu \nbilan"]
[null,"Redevances payées"]
[null,"Redevances à payer à 1 an au plus"]
[null,"Redevances à payer à plus d'1 an et 5 ans au plus"]
[null,"Redevances à payer à plus de 5 ans"]
[null,"Total des annuités payées et à payer ",null,null,{"$f":"SUM(E176:E179)","v":{"v":0,"d":"0 "}},{"$f":"SUM(F176:F179)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,{"$f":"SUM(K176:K179)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[]
[null,null,"Coefficient à retenir",null,{"$f":"IF(ISERROR(E175/E180),\" \",E175/E180)","v":" "},{"$f":"IF(ISERROR(F175/F180),\" \",F175/F180)","v":" "},{"$f":"IF(ISERROR(G175/G180),\" \",G175/G180)","v":" "},{"$f":"IF(ISERROR(H175/H180),\" \",H175/H180)","v":" "},{"$f":"IF(ISERROR(I175/I180),\" \",I175/I180)","v":" "},null,{"$f":"IF(ISERROR(K175/K180),\" \",K175/K180)","v":" "}," "," "," "," "]
[null,null,"A défaut",null,0.75,0.75,0.75,0.75,0.75,null,0.75,0.75,0.75,0.75,0.75]
[null,"II - Calcul du coefficient à appliquer au crédit-bail immobilier",null,null,{"$f":"IF(E182=\" \",E183,E182)","v":0.75},{"$f":"IF(F182=\" \",F183,F182)","v":0.75},{"$f":"IF(G182=\" \",G183,G182)","v":0.75},{"$f":"IF(H182=\" \",H183,H182)","v":0.75},{"$f":"IF(I182=\" \",I183,I182)","v":0.75},null,{"$f":"IF(K182=\" \",K183,K182)","v":0.75},0.75,0.75,0.75,0.75]
[null,"Valeur d'origine - prix d'achat résiduel ","se reporter \nà \nl'annexe \ndu bilan"]
[null,"Redevances payées"]
[null,"Redevances à payer à 1 an au plus"]
[null,"Redevances à payer à plus d'1 an et 5 ans au plus"]
[null,"Redevances à payer à plus de 5 ans"]
[null,"Total des annuités payées et à payer",null,null,{"$f":"SUM(E186:E189)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"SUM(I186:I189)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K186:K189)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"$f":"SUM(O186:O189)","v":{"v":0,"d":"0 "}}]
[]
[null,null,"Coefficient à retenir",null,{"$f":"IF(ISERROR(E185/E190),\" \",E185/E190)","v":" "},{"$f":"IF(ISERROR(F185/F190),\" \",F185/F190)","v":" "},{"$f":"IF(ISERROR(G185/G190),\" \",G185/G190)","v":" "},{"$f":"IF(ISERROR(H185/H190),\" \",H185/H190)","v":" "},{"$f":"IF(ISERROR(I185/I190),\" \",I185/I190)","v":" "},null,{"$f":"IF(ISERROR(K185/K190),\" \",K185/K190)","v":" "}," "," "," "," "]
[null,null,"A défaut",null,{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"},null,{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"},{"v":0.6,"d":"0.60"}]
[{"$nulls":4},{"$f":"IF(E192=\" \",E193,E192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(F192=\" \",F193,F192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(G192=\" \",G193,G192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(H192=\" \",H193,H192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(I192=\" \",I193,I192)","v":{"v":0.6,"d":"0.60"}},null,{"$f":"IF(K192=\" \",K193,K192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(L192=\" \",L193,L192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(M192=\" \",M193,M192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(N192=\" \",N193,N192)","v":{"v":0.6,"d":"0.60"}},{"$f":"IF(O192=\" \",O193,O192)","v":{"v":0.6,"d":"0.60"}}]
[null,"Encours de crédit-bail ","2058-C",null,{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-2)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-3)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-4)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-5)","v":" "}]
[null,"Redevances de crédit-bail mobilier restant à payer","2058-C YQ"]
[null,"Redevances de crédit-bail immobilier restant à payer","2058-C YR"]
[null,"Total des redevances de crédit-bail restant à payer",null,null,{"$f":"SUM(E196:E197)","v":{"v":0,"d":"0 "}},{"$f":"SUM(F196:F197)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,{"$f":"SUM(K196:K197)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Capital restant dû sur crédit-bail mobilier",null,null,{"$f":"ROUND(E196*E184,0)","v":{"v":0,"d":"0 "}},{"$f":"ROUND(F196*F184,0)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,{"$f":"ROUND(K196*K184,0)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Capital restant dû sur crédit-bail immobilier",null,null,{"$f":"ROUND(E197*E194,0)","v":{"v":0,"d":"0 "}},{"$f":"ROUND(F197*F194,0)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,{"$f":"ROUND(K197*K194,0)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Capital restant dû sur les crédit-baux",null,null,{"$f":"SUM(E199:E200)","v":{"v":0,"d":"0 "}},{"$f":"SUM(F199:F200)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},null,{"$f":"SUM(K199:K200)","v":{"v":0,"d":"0 "}},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[]
[{"$nulls":4},"Retour"]

{"sheet":"bilan","index":1,"n_rows":126,"n_cols":25,"rows_kept":126,"merged":[[1,2,1,13],[1,15,1,24],[3,1,5,1],[3,2,3,3],[3,4,3,5],[3,6,3,7],[3,8,3,9],[3,10,3,11],[3,12,3,13],[3,15,3,16],[3,17,3,18],[3,19,3,20],[3,21,3,22],[3,23,3,24],[4,2,4,3],[4,4,4,5],[4,6,4,7],[4,8,4,9],[4,10,4,11],[4,12,4,13],[4,15,4,16],[4,17,4,18],[4,19,4,20],[4,21,4,22],[4,23,4,24],[5,2,5,3],[17,1,17,3],[22,1,22,3],[24,1,24,3],[29,1,29,3],[33,1,33,3],[35,1,35,3],[40,1,40,3],[41,1,41,3],[48,1,48,3],[61,1,61,3],[67,1,68,3],[81,1,81,3],[87,1,88,3],[91,1,92,3],[98,2,98,3],[99,1,99,3],[103,1,103,3],[105,1,105,3],[106,1,106,3],[111,1,111,3],[112,1,112,3],[114,2,114,3],[118,2,118,3],[121,2,121,3],[123,1,123,3],[125,2,125,3]]}
[]
[null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},"ANALYSE DU BILAN",{"$nulls":12},"Exercices précédents la période d'analyse"]
[]
[null,"Rubriques du bilan","Années : ",null,{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},null,{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d)","v":" "},null,null,{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-2)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-3)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-4)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-5)","v":" "},{"$f":"IF(ISBLANK(d),\" \",d-1)","v":" "}]
[null,null,"Durée en mois : ",null,{"$f":"IF(du_1=0,\" \",du_1)","v":" "},null,{"$f":"IF(du_2=0,\" \",du_2)","v":" "},null,{"$f":"IF(du_3=0,\" \",du_3)","v":" "},null,{"$f":"IF(du_4=0,\" \",du_4)","v":" "},null,{"$f":"IF(du_5=0,\" \",du_5)","v":" "},null,null,{"$f":"IF(du_6=0,\" \",du_6)","v":" "},null,{"$f":"IF(resultat!L9=0,\" \",resultat!L9)","v":" "},null,{"$f":"IF(resultat!M9=0,\" \",resultat!M9)","v":" "},null,{"$f":"IF(resultat!N9=0,\" \",resultat!N9)","v":" "},null,{"$f":"IF(resultat!O9=0,\" \",resultat!O9)","v":" "}]
[null,null,"Cerfa",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%"]
[null,"Capital social",2051,"DA"]
[null,"Capitaux propres ",2051,"DL"]
[null,"Capital souscrit non appelé",2050,"AA"]
[null,"Autres fonds propres",2051,"DO"]
[null,"Provisions pour risques et charges",2051,"DR"]
[null,"Ecart  de conversion passif",2051,"ED"]
[null,"Ecart  de conversion actif",2050,"CN"]
[null,"Frais d'établissement",2050,"AB - AC"]
[null,"Frais d'émission d'emprunts à étaler",2050,"CW"]
[null,"Primes de remboursement sur obligations",2050,"CM"]
[null,"Total des non valeurs",null,null,{"$f":"IF(ca_1=0,\" \",E12-E13-E14-E15-E16)","v":" "},null,{"$f":"IF(ca_2=0,\" \",G12-G13-G14-G15-G16)","v":" "},null,{"$f":"IF(ca_3=0,\" \",I12-I13-I14-I15-I16)","v":" "},null,{"$f":"IF(ca_4=0,\" \",K12-K13-K14-K15-K16)","v":" "},null,{"$f":"IF(ca_5=0,\" \",M12-M13-M14-M15-M16)","v":" "},null,null,{"$f":"P12-P13-P14-P15-P16","v":{"v":0,"d":"0 "}},null,{"$f":"R12-R13-R14-R15-R16","v":{"v":0,"d":"0 "}},null,{"$f":"T12-T13-T14-T15-T16","v":{"v":0,"d":"0 "}},null,{"$f":"V12-V13-V14-V15-V16","v":{"v":0,"d":"0 "}},null,{"$f":"X12-X13-X14-X15-X16","v":{"v":0,"d":"0 "}}]
[null,"Ressources propres  ",null,null,{"$f":"IF(ca_1=0,0,E8-E9+E10+E11+E17)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(rp_1/b_1),\" \",rp_1/b_1)","v":" "},{"$f":"IF(ca_2=0,0,G8-G9+G10+G11+G17)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(rp_2/b_2),\" \",rp_2/b_2)","v":" "},{"$f":"IF(ca_3=0,0,I8-I9+I10+I11+I17)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(rp_3/b_3),\" \",rp_3/b_3)","v":" "},{"$f":"IF(ca_4=0,0,K8-K9+K10+K11+K17)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(rp_4/b_4),\" \",rp_4/b_4)","v":" "},{"$f":"IF(ca_5=0,0,M8-M9+M10+M11+M17)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(rp_5/b_5),\" \",rp_5/b_5)","v":" "},null,{"$f":"P8-P9+P10+P11+P17","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P18/P115),\" \",P18/P115)","v":" "},{"$f":"R8-R9+R10+R11+R17","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R18/R115),\" \",R18/R115)","v":" "},{"$f":"T8-T9+T10+T11+T17","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T18/T115),\" \",T18/T115)","v":" "},{"$f":"V8-V9+V10+V11+V17","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V18/V115),\" \",V18/V115)","v":" "},{"$f":"X8-X9+X10+X11+X17","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X18/X115),\" \",X18/X115)","v":" "}]
[null,"Emprunts obligataires convertibles",2051,"DS"]
[null,"Autres emprunts obligataires",2051,"DT"]
[null,"Emprunts et dettes bancaires ",2051,"DU"]
[null,"Emprunts et dettes financières divers",2051,"DV"]
[null,"Total des dettes financières",null,null,{"$f":"SUM(E19:E22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E23/b_1),\" \",E23/b_1)","v":" "},{"$f":"SUM(G19:G22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G23/b_2),\" \",G23/b_2)","v":" "},{"$f":"SUM(I19:I22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I23/b_3),\" \",I23/b_3)","v":" "},{"$f":"SUM(K19:K22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K23/b_4),\" \",K23/b_4)","v":" "},{"$f":"SUM(M19:M22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M23/b_5),\" \",M23/b_5)","v":" "},null,{"$f":"SUM(P19:P22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P23/P115),\" \",P23/P115)","v":" "},{"$f":"SUM(R19:R22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R23/R115),\" \",R23/R115)","v":" "},{"$f":"SUM(T19:T22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T23/T115),\" \",T23/T115)","v":" "},{"$f":"SUM(V19:V22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V23/V115),\" \",V23/V115)","v":" "},{"$f":"SUM(X19:X22)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X23/X115),\" \",X23/X115)","v":" "}]
[null,"Concours bancaires courants",2051,"EH"]
[null,"Ressources d'emprunt  ",null,null,{"$f":"E23-E24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(emp_1/b_1),\" \",emp_1/b_1)","v":" "},{"$f":"G23-G24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(emp_2/b_2),\" \",emp_2/b_2)","v":" "},{"$f":"I23-I24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(emp_3/b_3),\" \",emp_3/b_3)","v":" "},{"$f":"K23-K24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(emp_4/b_4),\" \",emp_4/b_4)","v":" "},{"$f":"M23-M24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(emp_5/b_5),\" \",emp_5/b_5)","v":" "},null,{"$f":"P23-P24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P25/P115),\" \",P25/P115)","v":" "},{"$f":"R23-R24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R25/R115),\" \",R25/R115)","v":" "},{"$f":"T23-T24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T25/T115),\" \",T25/T115)","v":" "},{"$f":"V23-V24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V25/V115),\" \",V25/V115)","v":" "},{"$f":"X23-X24","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X25/X115),\" \",X25/X115)","v":" "}]
[null,"Capitaux permanents  ",null,null,{"$f":"IF(ca_1=0,0,E18+E25)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(cp_1/b_1),\" \",cp_1/b_1)","v":" "},{"$f":"IF(ca_2=0,0,G18+G25)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(cp_2/b_2),\" \",cp_2/b_2)","v":" "},{"$f":"IF(ca_3=0,0,I18+I25)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(cp_3/b_3),\" \",cp_3/b_3)","v":" "},{"$f":"IF(ca_4=0,0,K18+K25)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(cp_4/b_4),\" \",cp_4/b_4)","v":" "},{"$f":"IF(ca_5=0,0,M18+M25)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(cp_5/b_5),\" \",cp_5/b_5)","v":" "},null,{"$f":"P18+P25","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P26/P115),\" \",P26/P115)","v":" "},{"$f":"R18+R25","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R26/R115),\" \",R26/R115)","v":" "},{"$f":"T18+T25","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T26/T115),\" \",T26/T115)","v":" "},{"$f":"V18+V25","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V26/V115),\" \",V26/V115)","v":" "},{"$f":"X18+X25","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X26/X115),\" \",X26/X115)","v":" "}]
[null,"Fournisseurs et comptes rattachés",2051,"DX",null,{"$f":"IF(ISERROR(E27/b_1),\" \",E27/b_1)","v":" "},null,{"$f":"IF(ISERROR(G27/b_2),\" \",G27/b_2)","v":" "},null,{"$f":"IF(ISERROR(I27/b_3),\" \",I27/b_3)","v":" "},null,{"$f":"IF(ISERROR(K27/b_4),\" \",K27/b_4)","v":" "},null,{"$f":"IF(ISERROR(M27/b_5),\" \",M27/b_5)","v":" "},null,null,{"$f":"IF(ISERROR(P27/P115),\" \",P27/P115)","v":" "},null,{"$f":"IF(ISERROR(R27/R115),\" \",R27/R115)","v":" "},null,{"$f":"IF(ISERROR(T27/T115),\" \",T27/T115)","v":" "},null,{"$f":"IF(ISERROR(V27/V115),\" \",V27/V115)","v":" "},null,{"$f":"IF(ISERROR(X27/X115),\" \",X27/X115)","v":" "}]
[null,"Dettes fiscales et sociales",2051,"DY"]
[null,"dont Impôts sur les bénéfices",2057,"8E"]
[null,"Dettes fiscales et sociales d'exploitation ",null,null,{"$f":"E28-E29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(dfse_1/b_1),\" \",dfse_1/b_1)","v":" "},{"$f":"G28-G29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(dfse_2/b_2),\" \",dfse_2/b_2)","v":" "},{"$f":"I28-I29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(dfse_3/b_3),\" \",dfse_3/b_3)","v":" "},{"$f":"K28-K29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(dfse_4/b_4),\" \",dfse_4/b_4)","v":" "},{"$f":"M28-M29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(dfse_5/b_5),\" \",dfse_5/b_5)","v":" "},null,{"$f":"P28-P29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P30/P115),\" \",P30/P115)","v":" "},{"$f":"R28-R29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R30/R115),\" \",R30/R115)","v":" "},{"$f":"T28-T29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T30/T115),\" \",T30/T115)","v":" "},{"$f":"V28-V29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V30/V115),\" \",V30/V115)","v":" "},{"$f":"X28-X29","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X30/X115),\" \",X30/X115)","v":" "}]
[null,"Avances et acomptes reçus sur commandes en cours",2051,"DW"]
[null,"Autres dettes",2051,"EA"]
[null,"dont Groupe et associés",2057,"VI"]
[null,"Autres dettes d'exploitation  ",null,null,{"$f":"E31+E32-E33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ade_1/b_1),\" \",ade_1/b_1)","v":" "},{"$f":"G31+G32-G33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ade_2/b_2),\" \",ade_2/b_2)","v":" "},{"$f":"I31+I32-I33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ade_3/b_3),\" \",ade_3/b_3)","v":" "},{"$f":"K31+K32-K33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ade_4/b_4),\" \",ade_4/b_4)","v":" "},{"$f":"M31+M32-M33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(ade_5/b_5),\" \",ade_5/b_5)","v":" "},null,{"$f":"P31+P32-P33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P34/P115),\" \",P34/P115)","v":" "},{"$f":"R31+R32-R33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R34/R115),\" \",R34/R115)","v":" "},{"$f":"T31+T32-T33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T34/T115),\" \",T34/T115)","v":" "},{"$f":"V31+V32-V33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V34/V115),\" \",V34/V115)","v":" "},{"$f":"X31+X32-X33","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X34/X115),\" \",X34/X115)","v":" "}]
[null,"Produits constatés d'avance",2051,"EB"]
[null,"Dettes d'exploitation nettes ",null,null,{"$f":"E27+E30+E34+E35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E36/b_1),\" \",E36/b_1)","v":" "},{"$f":"G27+G30+G34+G35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G36/b_2),\" \",G36/b_2)","v":" "},{"$f":"I27+I30+I34+I35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I36/b_3),\" \",I36/b_3)","v":" "},{"$f":"K27+K30+K34+K35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K36/b_4),\" \",K36/b_4)","v":" "},{"$f":"M27+M30+M34+M35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M36/b_5),\" \",M36/b_5)","v":" "},null,{"$f":"P27+P30+P34+P35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P36/P115),\" \",P36/P115)","v":" "},{"$f":"R27+R30+R34+R35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R36/R115),\" \",R36/R115)","v":" "},{"$f":"T27+T30+T34+T35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T36/T115),\" \",T36/T115)","v":" "},{"$f":"V27+V30+V34+V35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V36/V115),\" \",V36/V115)","v":" "},{"$f":"X27+X30+X34+X35","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X36/X115),\" \",X36/X115)","v":" "}]
[null,"Dettes sur immobilisations",2051,"DZ"]
[null,"Impôts sur les bénéfices (dette)",2057,"8E",{"$f":"IF(ca_1=0,\" \",E29)","v":" "},null,{"$f":"IF(ca_2=0,\" \",G29)","v":" "},null,{"$f":"IF(ca_3=0,\" \",I29)","v":" "},null,{"$f":"IF(ca_4=0,\" \",K29)","v":" "},null,{"$f":"IF(ca_5=0,\" \",M29)","v":" "},null,null,{"$f":"P29","v":{"v":0,"d":"0 "}},null,{"$f":"R29","v":{"v":0,"d":"0 "}},null,{"$f":"T29","v":{"v":0,"d":"0 "}},null,{"$f":"V29","v":{"v":0,"d":"0 "}},null,{"$f":"X29","v":{"v":0,"d":"0 "}}]
[null,"Groupe et associés (dette)",2057,"VI",{"$f":"IF(ca_1= 0,\" \",E33)","v":" "},null,{"$f":"IF(ca_2= 0,\" \",G33)","v":" "},null,{"$f":"IF(ca_3= 0,\" \",I33)","v":" "},null,{"$f":"IF(ca_4= 0,\" \",K33)","v":" "},null,{"$f":"IF(ca_5= 0,\" \",M33)","v":" "},null,null,{"$f":"P33","v":{"v":0,"d":"0 "}},null,{"$f":"R33","v":{"v":0,"d":"0 "}},null,{"$f":"T33","v":{"v":0,"d":"0 "}},null,{"$f":"V33","v":{"v":0,"d":"0 "}},null,{"$f":"X33","v":{"v":0,"d":"0 "}}]
[null,"Autres dettes (si ligne 31 non renseignée)",2051,"EA"]
[null,"Dettes hors exploitation nettes ",null,null,{"$f":"SUM(E37:E40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E41/b_1),\" \",E41/b_1)","v":" "},{"$f":"SUM(G37:G40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G41/b_2),\" \",G41/b_2)","v":" "},{"$f":"SUM(I37:I40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I41/b_3),\" \",I41/b_3)","v":" "},{"$f":"SUM(K37:K40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K41/b_4),\" \",K41/b_4)","v":" "},{"$f":"SUM(M37:M40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M41/b_5),\" \",M41/b_5)","v":" "},null,{"$f":"SUM(P37:P40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P41/P115),\" \",P41/P115)","v":" "},{"$f":"SUM(R37:R40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R41/R115),\" \",R41/R115)","v":" "},{"$f":"SUM(T37:T40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T41/T115),\" \",T41/T115)","v":" "},{"$f":"SUM(V37:V40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V41/V115),\" \",V41/V115)","v":" "},{"$f":"SUM(X37:X40)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X41/X115),\" \",X41/X115)","v":" "}]
[null,"Dettes à court terme",null,null,{"$f":"E36+E41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E42/b_1),\" \",E42/b_1)","v":" "},{"$f":"G36+G41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G42/b_2),\" \",G42/b_2)","v":" "},{"$f":"I36+I41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I42/b_3),\" \",I42/b_3)","v":" "},{"$f":"K36+K41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K42/b_4),\" \",K42/b_4)","v":" "},{"$f":"M36+M41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M42/b_5),\" \",M42/b_5)","v":" "},null,{"$f":"P36+P41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P42/b_5),\" \",P42/b_5)","v":" "},{"$f":"R36+R41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R42/b_5),\" \",R42/b_5)","v":" "},{"$f":"T36+T41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T42/b_5),\" \",T42/b_5)","v":" "},{"$f":"V36+V41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V42/b_5),\" \",V42/b_5)","v":" "},{"$f":"X36+X41","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X42/b_5),\" \",X42/b_5)","v":" "}]
[{"$nulls":17},{"$f":"R42-DCT_1","v":{"v":0,"d":"0 "}},null,{"$f":"T42-DCT_2","v":{"v":0,"d":"0 "}},null,{"$f":"V42-DCT_3","v":{"v":0,"d":"0 "}},null,{"$f":"X42-DCT_4","v":{"v":0,"d":"0 "}}]
[null,"Frais de recherche et développement",2054,"DO"]
[null,"Autres Immobilisations incorporelles brutes",2054,"LW"]
[null,"Immobilisations corporelles brutes",2054,"NH"]
[null,"Immobilisations financières brutes",2054,"NK"]
[null,"dont créances rattachées à des participations","2050-BB","Commentaire"]
[null,"Actif immobilisé brut",null,null,{"$f":"SUM(E44:E47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(G44:G47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(I44:I47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K44:K47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(M44:M47)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(P44:P47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(R44:R47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T44:T47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(V44:V47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(X44:X47)","v":{"v":0,"d":"0 "}}]
[null,"Dépréciation des frais de recherche & développement",2055,"EN"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(ae_1/do_1),\" \",ae_1/do_1)","v":" "},null,{"$f":"IF(ISERROR(ae_2/do_2),\" \",ae_2/do_2)","v":" "},null,{"$f":"IF(ISERROR(ae_3/do_3),\" \",ae_3/do_3)","v":" "},null,{"$f":"IF(ISERROR(ae_4/do_4),\" \",ae_4/do_4)","v":" "},null,{"$f":"IF(ISERROR(ae_5/do_5),\" \",ae_5/do_5)","v":" "},null,null,{"$f":"IF(ISERROR(P50/P44),\" \",P50/P44)","v":" "},null,{"$f":"IF(ISERROR(R50/R44),\" \",R50/R44)","v":" "},null,{"$f":"IF(ISERROR(T50/T44),\" \",T50/T44)","v":" "},null,{"$f":"IF(ISERROR(V50/V44),\" \",V50/V44)","v":" "},null,{"$f":"IF(ISERROR(X50/X44),\" \",X50/X44)","v":" "}]
[null,"Dépréciation des autres immobilisations incorporelles",2055,"PH"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(ph_1/lw_1),\" \",ph_1/lw_1)","v":" "},null,{"$f":"IF(ISERROR(ph_2/lw_2),\" \",ph_2/lw_2)","v":" "},null,{"$f":"IF(ISERROR(ph_3/lw_3),\" \",ph_3/lw_3)","v":" "},null,{"$f":"IF(ISERROR(ph_4/lw_4),\" \",ph_4/lw_4)","v":" "},null,{"$f":"IF(ISERROR(ph_5/lw_5),\" \",ph_5/lw_5)","v":" "},null,null,{"$f":"IF(ISERROR(P52/P45),\" \",P52/P45)","v":" "},null,{"$f":"IF(ISERROR(R52/R45),\" \",R52/R45)","v":" "},null,{"$f":"IF(ISERROR(T52/T45),\" \",T52/T45)","v":" "},null,{"$f":"IF(ISERROR(V52/V45),\" \",V52/V45)","v":" "},null,{"$f":"IF(ISERROR(X52/X45),\" \",X52/X45)","v":" "}]
[null,"Dépréciation des immobilisations corporelles",2055,"QX"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(qx_1/nh_1),\" \",qx_1/nh_1)","v":" "},null,{"$f":"IF(ISERROR(qx_2/nh_2),\" \",qx_2/nh_2)","v":" "},null,{"$f":"IF(ISERROR(qx_3/nh_3),\" \",qx_3/nh_3)","v":" "},null,{"$f":"IF(ISERROR(qx_4/nh_4),\" \",qx_4/nh_4)","v":" "},null,{"$f":"IF(ISERROR(qx_5/nh_5),\" \",qx_5/nh_5)","v":" "},null,null,{"$f":"IF(ISERROR(P54/P46),\" \",P54/P46)","v":" "},null,{"$f":"IF(ISERROR(R54/R46),\" \",R54/R46)","v":" "},null,{"$f":"IF(ISERROR(T54/T46),\" \",T54/T46)","v":" "},null,{"$f":"IF(ISERROR(V54/V46),\" \",V54/V46)","v":" "},null,{"$f":"IF(ISERROR(X54/X46),\" \",X54/X46)","v":" "}]
[null,"Dépréciation des immobilisations financières",2056,"05+9X+09"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(x_1/nk_1),\" \",x_1/nk_1)","v":" "},null,{"$f":"IF(ISERROR(x_2/nk_2),\" \",x_2/nk_2)","v":" "},null,{"$f":"IF(ISERROR(x_3/nk_3),\" \",x_3/nk_3)","v":" "},null,{"$f":"IF(ISERROR(x_4/nk_4),\" \",x_4/nk_4)","v":" "},null,{"$f":"IF(ISERROR(x_5/nk_5),\" \",x_5/nk_5)","v":" "},null,null,{"$f":"IF(ISERROR(P56/P47),\" \",P56/P47)","v":" "},null,{"$f":"IF(ISERROR(R56/R47),\" \",R56/R47)","v":" "},null,{"$f":"IF(ISERROR(T56/T47),\" \",T56/T47)","v":" "},null,{"$f":"IF(ISERROR(V56/V47),\" \",V56/V47)","v":" "},null,{"$f":"IF(ISERROR(X56/X47),\" \",X56/X47)","v":" "}]
[null,"dont provisions/créances rattachées à des participations",2050,"BC"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(E58/E48),\" \",E58/E48)","v":" "},null,{"$f":"IF(ISERROR(G58/G48),\" \",G58/G48)","v":" "},null,{"$f":"IF(ISERROR(I58/I48),\" \",I58/I48)","v":" "},null,{"$f":"IF(ISERROR(K58/K48),\" \",K58/K48)","v":" "},null,{"$f":"IF(ISERROR(M58/M48),\" \",M58/M48)","v":" "},null,null,{"$f":"IF(ISERROR(P58/P48),\" \",P58/P48)","v":" "},null,{"$f":"IF(ISERROR(R58/R48),\" \",R58/R48)","v":" "},null,{"$f":"IF(ISERROR(T58/T48),\" \",T58/T48)","v":" "},null,{"$f":"IF(ISERROR(V58/V48),\" \",V58/V48)","v":" "},null,{"$f":"IF(ISERROR(X58/X48),\" \",X58/X48)","v":" "}]
[null,"Dépréciation de l'actif immobilisé",null,null,{"$f":"ae_1+ph_1+qx_1+x_1","v":{"v":0,"d":"0 "}},null,{"$f":"ae_2+ph_2+qx_2+x_2","v":{"v":0,"d":"0 "}},null,{"$f":"ae_3+ph_3+qx_3+x_3","v":{"v":0,"d":"0 "}},null,{"$f":"ae_4+ph_4+qx_4+x_4","v":{"v":0,"d":"0 "}},null,{"$f":"ae_5+ph_5+qx_5+x_5","v":{"v":0,"d":"0 "}},null,null,{"$f":"P50+P52+P54+P56","v":{"v":0,"d":"0 "}},null,{"$f":"R50+R52+R54+R56","v":{"v":0,"d":"0 "}},null,{"$f":"T50+T52+T54+T56","v":{"v":0,"d":"0 "}},null,{"$f":"V50+V52+V54+V56","v":{"v":0,"d":"0 "}},null,{"$f":"X50+X52+X54+X56","v":{"v":0,"d":"0 "}}]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(E60/E49),\" \",E60/E49)","v":" "},null,{"$f":"IF(ISERROR(G60/G49),\" \",G60/G49)","v":" "},null,{"$f":"IF(ISERROR(I60/I49),\" \",I60/I49)","v":" "},null,{"$f":"IF(ISERROR(K60/K49),\" \",K60/K49)","v":" "},null,{"$f":"IF(ISERROR(M60/M49),\" \",M60/M49)","v":" "},null,null,{"$f":"IF(ISERROR(P60/P49),\" \",P60/P49)","v":" "},null,{"$f":"IF(ISERROR(R60/R49),\" \",R60/R49)","v":" "},null,{"$f":"IF(ISERROR(T60/T49),\" \",T60/T49)","v":" "},null,{"$f":"IF(ISERROR(V60/V49),\" \",V60/V49)","v":" "},null,{"$f":"IF(ISERROR(X60/X49),\" \",X60/X49)","v":" "}]
[null,"Actif immobilisé net",null,null,{"$f":"IF(ISERROR(E49-E60),\" \",E49-E60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(bj_1/b_1),\" \",bj_1/b_1)","v":" "},{"$f":"IF(ISERROR(G49-G60),\" \",G49-G60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(bj_2/b_2),\" \",bj_2/b_2)","v":" "},{"$f":"IF(ISERROR(I49-I60),\" \",I49-I60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(bj_3/b_3),\" \",bj_3/b_3)","v":" "},{"$f":"IF(ISERROR(K49-K60),\" \",K49-K60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(bj_4/b_4),\" \",bj_4/b_4)","v":" "},{"$f":"IF(ISERROR(M49-M60),\" \",M49-M60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(bj_5/b_5),\" \",bj_5/b_5)","v":" "},null,{"$f":"IF(ISERROR(P49-P60),\" \",P49-P60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P62/P115),\" \",P62/P115)","v":" "},{"$f":"IF(ISERROR(R49-R60),\" \",R49-R60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R62/R115),\" \",R62/R115)","v":" "},{"$f":"IF(ISERROR(T49-T60),\" \",T49-T60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T62/T115),\" \",T62/T115)","v":" "},{"$f":"IF(ISERROR(V49-V60),\" \",V49-V60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V62/V115),\" \",V62/V115)","v":" "},{"$f":"IF(ISERROR(X49-X60),\" \",X49-X60)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X62/X115),\" \",X62/X115)","v":" "}]
[null,"Matières premières, approvisionnements",2050,"BL"]
[null,"Encours de production de biens",2050,"BN"]
[null,"Encours de production de services",2050,"BP"]
[null,"Produits intermédiaires et finis",2050,"BR"]
[null,"Marchandises",2050,"BT"]
[null,"Total des stocks bruts  ",null,null,{"$f":"SUM(E63:E67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(G63:G67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(I63:I67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K63:K67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(M63:M67)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(P63:P67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(R63:R67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(T63:T67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(V63:V67)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(X63:X67)","v":{"v":0,"d":"0 "}}]
[{"$nulls":4},{"$f":"IF(st_1=0,\" \",st_1/ca_1)","v":" "},null,{"$f":"IF(st_2=0,\" \",st_2/ca_2)","v":" "},null,{"$f":"IF(st_3=0,\" \",st_3/ca_3)","v":" "},null,{"$f":"IF(st_4=0,\" \",st_4/ca_4)","v":" "},null,{"$f":"IF(st_5=0,\" \",st_5/ca_5)","v":" "},null,null,{"$f":"IF(P68=0,\" \",P68/resultat!K29)","v":" "},null,{"$f":"IF(R68=0,\" \",R68/resultat!L29)","v":" "},null,{"$f":"IF(T68=0,\" \",T68/resultat!M29)","v":" "},null,{"$f":"IF(V68=0,\" \",V68/resultat!N29)","v":" "},null,{"$f":"IF(X68=0,\" \",X68/resultat!O29)","v":" "}]
[null,"Dépréciation des matières & approvisionnements",2050,"BM"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(bm_1/bl_1),\" \",bm_1/bl_1)","v":" "},null,{"$f":"IF(ISERROR(bm_2/bl_2),\" \",bm_2/bl_2)","v":" "},null,{"$f":"IF(ISERROR(bm_3/bl_3),\" \",bm_3/bl_3)","v":" "},null,{"$f":"IF(ISERROR(bm_4/bl_4),\" \",bm_4/bl_4)","v":" "},null,{"$f":"IF(ISERROR(bm_5/bl_5),\" \",bm_5/bl_5)","v":" "},null,null,{"$f":"IF(ISERROR(P70/P63),\" \",P70/P63)","v":" "},null,{"$f":"IF(ISERROR(R70/R63),\" \",R70/R63)","v":" "},null,{"$f":"IF(ISERROR(T70/T63),\" \",T70/T63)","v":" "},null,{"$f":"IF(ISERROR(V70/V63),\" \",V70/V63)","v":" "},null,{"$f":"IF(ISERROR(X70/X63),\" \",X70/X63)","v":" "}]
[null,"Dépréciation des encours de biens",2050,"BO"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(bo_1/bn_1),\" \",bo_1/bn_1)","v":" "},null,{"$f":"IF(ISERROR(bo_2/bn_2),\" \",bo_2/bn_2)","v":" "},null,{"$f":"IF(ISERROR(bo_3/bn_3),\" \",bo_3/bn_3)","v":" "},null,{"$f":"IF(ISERROR(bo_4/bn_4),\" \",bo_4/bn_4)","v":" "},null,{"$f":"IF(ISERROR(bo_51/bn_5),\" \",bo_5/bn_5)","v":" "},null,null,{"$f":"IF(ISERROR(P72/P64),\" \",P72/P64)","v":" "},null,{"$f":"IF(ISERROR(R72/R64),\" \",R72/R64)","v":" "},null,{"$f":"IF(ISERROR(T72/T64),\" \",T72/T64)","v":" "},null,{"$f":"IF(ISERROR(V72/V64),\" \",V72/V64)","v":" "},null,{"$f":"IF(ISERROR(X72/X64),\" \",X72/X64)","v":" "}]
[null,"Dépréciation des encours de service",2050,"BQ"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(bq_1/bp_1),\" \",bq_1/bp_1)","v":" "},null,{"$f":"IF(ISERROR(bq_2/bp_2),\" \",bq_2/bp_2)","v":" "},null,{"$f":"IF(ISERROR(bq_3/bp_3),\" \",bq_3/bp_3)","v":" "},null,{"$f":"IF(ISERROR(bq_4/bp_4),\" \",bq_4/bp_4)","v":" "},null,{"$f":"IF(ISERROR(bq_5/bp_5),\" \",bq_5/bp_5)","v":" "},null,null,{"$f":"IF(ISERROR(P74/P65),\" \",P74/P65)","v":" "},null,{"$f":"IF(ISERROR(R74/R65),\" \",R74/R65)","v":" "},null,{"$f":"IF(ISERROR(T74/T65),\" \",T74/T65)","v":" "},null,{"$f":"IF(ISERROR(V74/V65),\" \",V74/V65)","v":" "},null,{"$f":"IF(ISERROR(X74/X65),\" \",X74/X65)","v":" "}]
[null,"Dépréciation des produits",2050,"BS"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(bs_1/br_1),\" \",bs_1/br_1)","v":" "},null,{"$f":"IF(ISERROR(bs_2/br_2),\" \",bs_2/br_2)","v":" "},null,{"$f":"IF(ISERROR(bs_3/br_3),\" \",bs_3/br_3)","v":" "},null,{"$f":"IF(ISERROR(bs_4/br_4),\" \",bs_4/br_4)","v":" "},null,{"$f":"IF(ISERROR(bs_5/br_5),\" \",bs_5/br_5)","v":" "},null,null,{"$f":"IF(ISERROR(P76/P66),\" \",P76/P66)","v":" "},null,{"$f":"IF(ISERROR(R76/R66),\" \",R76/R66)","v":" "},null,{"$f":"IF(ISERROR(T76/T66),\" \",T76/T66)","v":" "},null,{"$f":"IF(ISERROR(V76/V66),\" \",V76/V66)","v":" "},null,{"$f":"IF(ISERROR(X76/X66),\" \",X76/X66)","v":" "}]
[null,"Dépréciation des marchandises",2050,"BU"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(bu_1/bt_1),\" \",bu_1/bt_1)","v":" "},null,{"$f":"IF(ISERROR(bu_2/bt_2),\" \",bu_2/bt_2)","v":" "},null,{"$f":"IF(ISERROR(bu_3/bt_3),\" \",bu_3/bt_3)","v":" "},null,{"$f":"IF(ISERROR(bu_4/bt_4),\" \",bu_4/bt_4)","v":" "},null,{"$f":"IF(ISERROR(bu_5/bt_5),\" \",bu_5/bt_5)","v":" "},null,null,{"$f":"IF(ISERROR(P78/P67),\" \",P78/P67)","v":" "},null,{"$f":"IF(ISERROR(R78/R67),\" \",R78/R67)","v":" "},null,{"$f":"IF(ISERROR(T78/T67),\" \",T78/T67)","v":" "},null,{"$f":"IF(ISERROR(V78/V67),\" \",V78/V67)","v":" "},null,{"$f":"IF(ISERROR(X78/X67),\" \",X78/X67)","v":" "}]
[null,"Total des dépréciations des stocks  ",null,null,{"$f":"bm_1+bo_1+bq_1+bs_1+bu_1","v":{"v":0,"d":"0 "}},null,{"$f":"bm_2+bo_2+bq_2+bs_2+bu_2","v":{"v":0,"d":"0 "}},null,{"$f":"bm_3+bo_3+bq_3+bs_3+bu_3","v":{"v":0,"d":"0 "}},null,{"$f":"bm_4+bo_4+bq_4+bs_4+bu_4","v":{"v":0,"d":"0 "}},null,{"$f":"bm_5+bo_5+bq_5+bs_5+bu_5","v":{"v":0,"d":"0 "}},null,null,{"$f":"P70+P72+P74+P76+P78","v":{"v":0,"d":"0 "}},null,{"$f":"R70+R72+R74+R76+R78","v":{"v":0,"d":"0 "}},null,{"$f":"T70+T72+T74+T76+T78","v":{"v":0,"d":"0 "}},null,{"$f":"V70+V72+V74+V76+V78","v":{"v":0,"d":"0 "}},null,{"$f":"X70+X72+X74+X76+X78","v":{"v":0,"d":"0 "}}]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(E80/E68),\" \",E80/E68)","v":" "},null,{"$f":"IF(ISERROR(G80/G68),\" \",G80/G68)","v":" "},null,{"$f":"IF(ISERROR(I80/I68),\" \",I80/I68)","v":" "},null,{"$f":"IF(ISERROR(K80/K68),\" \",K80/K68)","v":" "},null,{"$f":"IF(ISERROR(M80/M68),\" \",M80/M68)","v":" "},null,null,{"$f":"IF(ISERROR(P80/P68),\" \",P80/P68)","v":" "},null,{"$f":"IF(ISERROR(R80/R68),\" \",R80/R68)","v":" "},null,{"$f":"IF(ISERROR(T80/T68),\" \",T80/T68)","v":" "},null,{"$f":"IF(ISERROR(V80/V68),\" \",V80/V68)","v":" "},null,{"$f":"IF(ISERROR(X80/X68),\" \",X80/X68)","v":" "}]
[null,"Total des stocks nets ",null,null,{"$f":"E68-E80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(stn_1/b_1),\" \",stn_1/b_1)","v":" "},{"$f":"G68-G80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(stn_2/b_2),\" \",stn_2/b_2)","v":" "},{"$f":"I68-I80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(stn_3/b_3),\" \",stn_3/b_3)","v":" "},{"$f":"K68-K80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(stn_4/b_4),\" \",stn_4/b_4)","v":" "},{"$f":"M68-M80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(stn_5/b_5),\" \",stn_5/b_5)","v":" "},null,{"$f":"P68-P80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P82/P115),\" \",P82/P115)","v":" "},{"$f":"R68-R80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R82/R115),\" \",R82/R115)","v":" "},{"$f":"T68-T80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T82/T115),\" \",T82/T115)","v":" "},{"$f":"V68-V80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V82/V115),\" \",V82/V115)","v":" "},{"$f":"X68-X80","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X82/X115),\" \",X82/X115)","v":" "}]
[null,"Clients et compte rattachés",2050,"BX"]
[null,"Effets escomptés non échus","2058-C","YS"]
[null,"Effets remis à l'encaissement non échus","Détail","Commentaire"]
[null,"Encours factor","Annexe","Commentaire",{"$f":"factor_1A+factor_1B+factor_1C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_2A+factor_2B+factor_2C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_3A+factor_3B+factor_3C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_4A+factor_4B+factor_4C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_5A+factor_5B+factor_5C","v":{"v":0,"d":"0 "}},null,null,{"$f":"P99+P119+P122","v":{"v":0,"d":"0 "}},null,{"$f":"R99+R119+R122","v":{"v":0,"d":"0 "}},null,{"$f":"T99+T119+T122","v":{"v":0,"d":"0 "}},null,{"$f":"V99+V119+V122","v":{"v":0,"d":"0 "}},null,{"$f":"X99+X119+X122","v":{"v":0,"d":"0 "}}]
[null,"Taux de mobilisation des créances clients",null,null,{"$f":"IF(ISERROR((E84+E86)/clt_brut_1),\" \",(E84+E86)/clt_brut_1)","v":" "},null,{"$f":"IF(ISERROR((G84+G86)/clt_brut_2),\" \",(G84+G86)/clt_brut_2)","v":" "},null,{"$f":"IF(ISERROR((I84+I86)/clt_brut_3),\" \",(I84+I86)/clt_brut_3)","v":" "},null,{"$f":"IF(ISERROR((K84+K86)/clt_brut_4),\" \",(K84+K86)/clt_brut_4)","v":" "},null,{"$f":"IF(ISERROR((M84+M86)/clt_brut_5),\" \",(M84+M86)/clt_brut_5)","v":" "},null,null,{"$f":"IF(ISERROR((P84+P86)/P88),\" \",(P84+P86)/P88)","v":" "},null,{"$f":"IF(ISERROR((R84+R86)/R88),\" \",(R84+R86)/R88)","v":" "},null,{"$f":"IF(ISERROR((T84+T86)/T88),\" \",(T84+T86)/T88)","v":" "},null,{"$f":"IF(ISERROR((V84+V86)/V88),\" \",(V84+V86)/V88)","v":" "},null,{"$f":"IF(ISERROR((X84+X86)/X88),\" \",(X84+X86)/X88)","v":" "}]
[null,"Total des créances clients brutes ",null,null,{"$f":"SUM(E83:E86)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(G83:G86)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(I83:I86)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K83:K86)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(M83:M86)","v":{"v":0,"d":"0 "}},null,null,{"$f":"P83+P84+P85+P86","v":{"v":0,"d":"0 "}},null,{"$f":"R83+R84+R85+R86","v":{"v":0,"d":"0 "}},null,{"$f":"T83+T84+T85+T86","v":{"v":0,"d":"0 "}},null,{"$f":"V83+V84+V85+V86","v":{"v":0,"d":"0 "}},null,{"$f":"X83+X84+X85+X86","v":{"v":0,"d":"0 "}}]
[{"$nulls":4},{"$f":"IF(clt_brut_1=0,\" \",clt_brut_1/ca_1)","v":" "},null,{"$f":"IF(clt_brut_2=0,\" \",clt_brut_2/ca_2)","v":" "},null,{"$f":"IF(clt_brut_3=0,\" \",clt_brut_3/ca_3)","v":" "},null,{"$f":"IF(clt_brut_4=0,\" \",clt_brut_4/ca_4)","v":" "},null,{"$f":"IF(clt_brut_5=0,\" \",clt_brut_5/ca_5)","v":" "},null,null,{"$f":"IF(P88=0,\" \",P88/resultat!K29)","v":" "},null,{"$f":"IF(R88=0,\" \",R88/resultat!L29)","v":" "},null,{"$f":"IF(T88=0,\" \",T88/resultat!M29)","v":" "},null,{"$f":"IF(V88=0,\" \",V88/resultat!N29)","v":" "},null,{"$f":"IF(X88=0,\" \",X88/resultat!O29)","v":" "}]
[null,"Dépréciation des créances clients",2050,"BY"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR(by_1/E88),\" \",by_1/E88)","v":" "},null,{"$f":"IF(ISERROR(by_2/G88),\" \",by_2/G88)","v":" "},null,{"$f":"IF(ISERROR(by_3/I88),\" \",by_3/I88)","v":" "},null,{"$f":"IF(ISERROR(by_4/K88),\" \",by_4/K88)","v":" "},null,{"$f":"IF(ISERROR(by_5/M88),\" \",by_5/M88)","v":" "},null,null,{"$f":"IF(ISERROR(P90/P88),\" \",P90/P88)","v":" "},null,{"$f":"IF(ISERROR(R90/R88),\" \",R90/R88)","v":" "},null,{"$f":"IF(ISERROR(T90/T88),\" \",T90/T88)","v":" "},null,{"$f":"IF(ISERROR(V90/V88),\" \",V90/V88)","v":" "},null,{"$f":"IF(ISERROR(X90/X88),\" \",X90/X88)","v":" "}]
[null,"Total des créances clients nettes ",null,null,{"$f":"E88-E90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E92/b_1),\" \",E92/b_1)","v":" "},{"$f":"G88-G90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G92/b_2),\" \",G92/b_2)","v":" "},{"$f":"I88-I90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I92/b_3),\" \",I92/b_3)","v":" "},{"$f":"K88-K90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K92/b_4),\" \",K92/b_4)","v":" "},{"$f":"M88-M90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M92/b_5),\" \",M92/b_5)","v":" "},null,{"$f":"P88-P90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P92/P115),\" \",P92/P115)","v":" "},{"$f":"R88-R90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R92/R115),\" \",R92/R115)","v":" "},{"$f":"T88-T90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T92/T115),\" \",T92/T115)","v":" "},{"$f":"V88-V90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V92/V115),\" \",V92/V115)","v":" "},{"$f":"X88-X90","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X92/X115),\" \",X92/X115)","v":" "}]
[{"$nulls":4},{"$f":"IF(E92=0,\" \",E92/ca_1)","v":" "},null,{"$f":"IF(G92=0,\" \",G92/ca_2)","v":" "},null,{"$f":"IF(I92=0,\" \",I92/ca_3)","v":" "},null,{"$f":"IF(K92=0,\" \",K92/ca_4)","v":" "},null,{"$f":"IF(M92=0,\" \",M92/ca_5)","v":" "},null,null,{"$f":"IF(P92=0,\" \",P92/resultat!K29)","v":" "},null,{"$f":"IF(R92=0,\" \",R92/resultat!L29)","v":" "},null,{"$f":"IF(T92=0,\" \",T92/resultat!M29)","v":" "},null,{"$f":"IF(V92=0,\" \",V92/resultat!N29)","v":" "},null,{"$f":"IF(X92=0,\" \",X92/resultat!O29)","v":" "}]
[null,"Avances et acomptes versés sur commandes",2050,"BV"]
[null,"Autres créances",2050,"BZ"]
[null,"dont Impôts sur les bénéfices",2057,"VM"]
[null,"dont Groupe et associés",2057,"VC"]
[null,"dont débiteurs divers",2057,"VR"]
[null,"dont clients affacturage","Bilan actif détaillé"]
[null,"Autres créances d'exploitation brutes ",null,null,{"$f":"E94+E95-E96-E97-E98-E99","v":{"v":0,"d":"0 "}},null,{"$f":"G94+G95-G96-G97-G98-G99","v":{"v":0,"d":"0 "}},null,{"$f":"I94+I95-I96-I97-I98-I99","v":{"v":0,"d":"0 "}},null,{"$f":"K94+K95-K96-K97-K98-K99","v":{"v":0,"d":"0 "}},null,{"$f":"M94+M95-M96-M97-M98-M99","v":{"v":0,"d":"0 "}},null,null,{"$f":"P94+P95-P96-P97-P98-P99","v":{"v":0,"d":"0 "}},null,{"$f":"R94+R95-R96-R97-R98-R99","v":{"v":0,"d":"0 "}},null,{"$f":"T94+T95-T96-T97-T98-T99","v":{"v":0,"d":"0 "}},null,{"$f":"V94+V95-V96-V97-V98-V99","v":{"v":0,"d":"0 "}},null,{"$f":"X94+X95-X96-X97-X98-X99","v":{"v":0,"d":"0 "}}]
[null,"Dépréciation des acomptes versés sur commandes",2050,"BW"]
[null,"Dépréciation des autres créances d'exploitation",2050,"CA"]
[null,"Taux de dépréciation",null,null,{"$f":"IF(ISERROR((E101+dbz_1)/acre_1),\" \",(E101+E102)/acre_1)","v":" "},null,{"$f":"IF(ISERROR((G101+dbz_2)/acre_2),\" \",(G101+G102)/acre_2)","v":" "},null,{"$f":"IF(ISERROR((I101+dbz_3)/acre_3),\" \",(I101+I102)/acre_3)","v":" "},null,{"$f":"IF(ISERROR((K101+dbz_4)/acre_4),\" \",(K101+K102)/acre_4)","v":" "},null,{"$f":"IF(ISERROR((M101+dbz_5)/acre_5),\" \",(M101+M102)/acre_5)","v":" "}]
[null,"Autres créances d'exploitation nettes ",null,null,{"$f":"E100-E101-E102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E104/b_1),\" \",E104/b_1)","v":" "},{"$f":"G100-G101-G102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G104/b_2),\" \",G104/b_2)","v":" "},{"$f":"I100-I101-I102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I104/b_3),\" \",I104/b_3)","v":" "},{"$f":"K100-K101-K102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K104/b_4),\" \",K104/b_4)","v":" "},{"$f":"M100-M101-M102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M104/b_5),\" \",M104/b_5)","v":" "},null,{"$f":"P100-P101-P102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P104/P115),\" \",P104/P115)","v":" "},{"$f":"R100-R101-R102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R104/R115),\" \",R104/R115)","v":" "},{"$f":"T100-T101-T102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T104/T115),\" \",T104/T115)","v":" "},{"$f":"V100-V101-V102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V104/V115),\" \",V104/V115)","v":" "},{"$f":"X100-X101-X102","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X104/X115),\" \",X104/X115)","v":" "}]
[null,"Charges constatées d'avance",2050,"CH-CI"]
[null,"Créances d'exploitation nettes ",null,null,{"$f":"E92+E104+E105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E106/b_1),\" \",E106/b_1)","v":" "},{"$f":"G92+G104+G105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G106/b_2),\" \",G106/b_2)","v":" "},{"$f":"I92+I104+I105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I106/b_3),\" \",I106/b_3)","v":" "},{"$f":"K92+K104+K105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K106/b_4),\" \",K106/b_4)","v":" "},{"$f":"M92+M104+M105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M106/b_5),\" \",M106/b_5)","v":" "},null,{"$f":"P92+P104+P105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P106/P115),\" \",P106/P115)","v":" "},{"$f":"R92+R104+R105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R106/R115),\" \",R106/R115)","v":" "},{"$f":"T92+T104+T105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T106/T115),\" \",T106/T115)","v":" "},{"$f":"V92+V104+V105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V106/V115),\" \",V106/V115)","v":" "},{"$f":"X92+X104+X105","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X106/X115),\" \",X106/X115)","v":" "}]
[null,"Besoins d'exploitation",null,null,{"$f":"E82+E106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E107/b_1),\" \",E107/b_1)","v":" "},{"$f":"G82+G106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G107/b_2),\" \",G107/b_2)","v":" "},{"$f":"I82+I106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I107/b_3),\" \",I107/b_3)","v":" "},{"$f":"K82+K106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K107/b_4),\" \",K107/b_4)","v":" "},{"$f":"M82+M106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M107/b_5),\" \",M107/b_5)","v":" "},null,{"$f":"P82+P106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P107/P115),\" \",P107/P115)","v":" "},{"$f":"R82+R106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R107/R115),\" \",R107/R115)","v":" "},{"$f":"T82+T106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T107/T115),\" \",T107/T115)","v":" "},{"$f":"V82+V106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V107/V115),\" \",V107/V115)","v":" "},{"$f":"X82+X106","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X107/X115),\" \",X107/X115)","v":" "}]
[null,"Capital souscrit et appelé, non versé",2050,"CB-CC"]
[null,"Impôts sur les bénéfices (créance)",2057,"VM",{"$f":"IF(ca_1=0,\" \",E96)","v":" "},null,{"$f":"IF(ca_2=0,\" \",G96)","v":" "},null,{"$f":"IF(ca_3=0,\" \",I96)","v":" "},null,{"$f":"IF(ca_4=0,\" \",K96)","v":" "},null,{"$f":"IF(ca_5=0,\" \",M96)","v":" "},null,null,{"$f":"P96","v":{"v":0,"d":"0 "}},null,{"$f":"R96","v":{"v":0,"d":"0 "}},null,{"$f":"T96","v":{"v":0,"d":"0 "}},null,{"$f":"V96","v":{"v":0,"d":"0 "}},null,{"$f":"X96","v":{"v":0,"d":"0 "}}]
[null,"Groupe et associés (créance)",2057,"VC",{"$f":"IF(ca_1= 0,\" \",E97)","v":" "},null,{"$f":"IF(ca_2= 0,\" \",G97)","v":" "},null,{"$f":"IF(ca_3= 0,\" \",I97)","v":" "},null,{"$f":"IF(ca_4= 0,\" \",K97)","v":" "},null,{"$f":"IF(ca_5= 0,\" \",M97)","v":" "},null,null,{"$f":"P97","v":{"v":0,"d":"0 "}},null,{"$f":"R97","v":{"v":0,"d":"0 "}},null,{"$f":"T97","v":{"v":0,"d":"0 "}},null,{"$f":"V97","v":{"v":0,"d":"0 "}},null,{"$f":"X97","v":{"v":0,"d":"0 "}}]
[null,"Débiteurs divers",2057,"VR",{"$f":"IF(ca_1= 0,\" \",E98)","v":" "},null,{"$f":"IF(ca_2= 0,\" \",G98)","v":" "},null,{"$f":"IF(ca_3= 0,\" \",I98)","v":" "},null,{"$f":"IF(ca_4= 0,\" \",K98)","v":" "},null,{"$f":"IF(ca_5= 0,\" \",M98)","v":" "},null,null,{"$f":"P98","v":{"v":0,"d":"0 "}},null,{"$f":"R98","v":{"v":0,"d":"0 "}},null,{"$f":"T98","v":{"v":0,"d":"0 "}},null,{"$f":"V98","v":{"v":0,"d":"0 "}},null,{"$f":"X98","v":{"v":0,"d":"0 "}}]
[null,"Créances hors exploitation nettes ",null,null,{"$f":"SUM(E108:E111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(E112/b_1),\" \",E112/b_1)","v":" "},{"$f":"SUM(G108:G111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(G112/b_2),\" \",G112/b_2)","v":" "},{"$f":"SUM(I108:I111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(I112/b_3),\" \",I112/b_3)","v":" "},{"$f":"SUM(K108:K111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(K112/b_4),\" \",K112/b_4)","v":" "},{"$f":"SUM(M108:M111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(M112/b_5),\" \",M112/b_5)","v":" "},null,{"$f":"SUM(P108:P111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(P112/P115),\" \",P112/P115)","v":" "},{"$f":"SUM(R108:R111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(R112/R115),\" \",R112/R115)","v":" "},{"$f":"SUM(T108:T111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(T112/T115),\" \",T112/T115)","v":" "},{"$f":"SUM(V108:V111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(V112/V115),\" \",V112/V115)","v":" "},{"$f":"SUM(X108:X111)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(X112/X115),\" \",X112/X115)","v":" "}]
[null,"Trésorerie nette  ",null,null,{"$f":"E26+E42-E62-E107-E112","v":{"v":0,"d":"0 "}},null,{"$f":"G26+G42-G62-G107-G112","v":{"v":0,"d":"0 "}},null,{"$f":"I26+I42-I62-I107-I112","v":{"v":0,"d":"0 "}},null,{"$f":"K26+K42-K62-K107-K112","v":{"v":0,"d":"0 "}},null,{"$f":"M26+M42-M62-M107-M112","v":{"v":0,"d":"0 "}},null,null,{"$f":"P26+P42-P62-P107-P112","v":{"v":0,"d":"0 "}},null,{"$f":"R26+R42-R62-R107-R112","v":{"v":0,"d":"0 "}},null,{"$f":"T26+T42-T62-T107-T112","v":{"v":0,"d":"0 "}},null,{"$f":"V26+V42-V62-V107-V112","v":{"v":0,"d":"0 "}},null,{"$f":"X26+X42-X62-X107-X112","v":{"v":0,"d":"0 "}}]
[]
[null,null,"Total bilan  ",null,{"$f":"IF(ca_1=0,\" \",eh_1+cp_1+E13+E36+E41)","v":" "},{"$f":"IF(E115=\" \",\" \",100%)","v":" "},{"$f":"IF(ca_2=0,\" \",eh_2+cp_2+G13+G36+G41)","v":" "},{"$f":"IF(G115=\" \",\" \",100%)","v":" "},{"$f":"IF(ca_3=0,\" \",eh_3+cp_3+I13+I36+I41)","v":" "},{"$f":"IF(I115=\" \",\" \",100%)","v":" "},{"$f":"IF(ca_4=0,\" \",eh_4+cp_4+K13+K36+K41)","v":" "},{"$f":"IF(K115=\" \",\" \",100%)","v":" "},{"$f":"IF(ca_5=0,\" \",eh_5+cp_5+M13+M36+M41)","v":" "},{"$f":"IF(M115=\" \",\" \",100%)","v":" "},null,{"$f":"P13+P24+P26+P36+P41","v":{"v":0,"d":"0 "}},{"$f":"IF(P115=0,\" \",100%)","v":" "},{"$f":"R13+R24+R26+R36+R41","v":{"v":0,"d":"0 "}},{"$f":"IF(R115=0,\" \",100%)","v":" "},{"$f":"T13+T24+T26+T36+T41","v":{"v":0,"d":"0 "}},{"$f":"IF(T115=0,\" \",100%)","v":" "},{"$f":"V13+V24+V26+V36+V41","v":{"v":0,"d":"0 "}},{"$f":"IF(V115=0,\" \",100%)","v":" "},{"$f":"X13+X24+X26+X36+X41","v":{"v":0,"d":"0 "}},{"$f":"IF(X115=0,\" \",100%)","v":" "}]
[null,"Contrôle trésorerie"]
[null,"Valeurs mobilières de placement",2050,"CD-CE"]
[null,"Disponibilités",2050,"CF-CG"]
[null,"dont Factor - compte courant","Bilan actif détaillé"]
[null,"Effets escomptés non échus",null,null,{"$f":"ys_1","v":{"v":0,"d":"0 "}},null,{"$f":"ys_2","v":{"v":0,"d":"0 "}},null,{"$f":"ys_3","v":{"v":0,"d":"0 "}},null,{"$f":"ys_4","v":{"v":0,"d":"0 "}},null,{"$f":"ys_5","v":{"v":0,"d":"0 "}},null,null,{"$f":"P84","v":{"v":0,"d":"0 "}},null,{"$f":"-R84","v":{"v":0,"d":"0 "}},null,{"$f":"-T84","v":{"v":0,"d":"0 "}},null,{"$f":"-V84","v":{"v":0,"d":"0 "}},null,{"$f":"-X84","v":{"v":0,"d":"0 "}}]
[null,"Effets remis à l'encaissement et non échus",null,null,{"$f":"E85","v":{"v":0,"d":"0 "}},null,{"$f":"G85","v":{"v":0,"d":"0 "}},null,{"$f":"I85","v":{"v":0,"d":"0 "}},null,{"$f":"K85","v":{"v":0,"d":"0 "}},null,{"$f":"M85","v":{"v":0,"d":"0 "}},null,null,{"$f":"P85","v":{"v":0,"d":"0 "}},null,{"$f":"-R85","v":{"v":0,"d":"0 "}},null,{"$f":"-T85","v":{"v":0,"d":"0 "}},null,{"$f":"-V85","v":{"v":0,"d":"0 "}},null,{"$f":"-X85","v":{"v":0,"d":"0 "}}]
[null,"Avance court terme du factor (à renseigner)","Annexe des comptes"]
[null,"Concours bancaires à court terme",2051,"EH",{"$f":"eh_1","v":{"v":0,"d":"0 "}},null,{"$f":"eh_2","v":{"v":0,"d":"0 "}},null,{"$f":"eh_3","v":{"v":0,"d":"0 "}},null,{"$f":"eh_4","v":{"v":0,"d":"0 "}},null,{"$f":"eh_5","v":{"v":0,"d":"0 "}},null,null,{"$f":"P24","v":{"v":0,"d":"0 "}},null,{"$f":"-R24","v":{"v":0,"d":"0 "}},null,{"$f":"-T24","v":{"v":0,"d":"0 "}},null,{"$f":"-V24","v":{"v":0,"d":"0 "}},null,{"$f":"-X24","v":{"v":0,"d":"0 "}}]
[null,"Solde net de trésorerie  ",null,null,{"$f":"IF(b_1=\" \",0,E117+E118-E119-E120-E121-E122-E123)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(b_2=\" \",0,G117+G118-G119-G120-G121-G122-G123)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(b_3=\" \",0,I117+I118-I119-I120-I121-I122-I123)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(b_4=\" \",0,K117+K118-K119-K120-K121-K122-K123)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(b_5=\" \",0,M117+M118-M119-M120-M121-M122-M123)","v":{"v":0,"d":"0 "}},null,null,{"$f":"P117+P118-P119-P120-P121-P122-P123","v":{"v":0,"d":"0 "}},null,{"$f":"R117+R118-R119-R120-R121-R122-R123","v":{"v":0,"d":"0 "}},null,{"$f":"T117+T118-T119-T120-T121-T122-T123","v":{"v":0,"d":"0 "}},null,{"$f":"V117+V118-V119-V120-V121-V122-V123","v":{"v":0,"d":"0 "}},null,{"$f":"X117+X118-X119-X120-X121-X122-X123","v":{"v":0,"d":"0 "}}]
[]
[null,null,"Contrôle  écart",null,{"$f":"IF(ca_1=0,\" \",tr_1-E124)","v":" "},null,{"$f":"IF(ca_2=0,\" \",tr_2-G124)","v":" "},null,{"$f":"IF(ca_3=0,\" \",tr_3-I124)","v":" "},null,{"$f":"IF(ca_4=0,\" \",tr_4-K124)","v":" "},null,{"$f":"IF(ca_5=0,\" \",tr_5-M124)","v":" "},null,null,{"$f":"P113-P124","v":{"v":0,"d":"0 "}},null,{"$f":"R113-R124","v":{"v":0,"d":"0 "}},null,{"$f":"T113-T124","v":{"v":0,"d":"0 "}},null,{"$f":"V113-V124","v":{"v":0,"d":"0 "}},null,{"$f":"X113-X124","v":{"v":0,"d":"0 "}}]

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[]
[null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},null,"INFORMATIONS COMPLEMENTAIRES"]
[]
[{"$nulls":5},{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},null,{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d)","v":" "}]
[]
[null,"Acquisitions, créations, apports d'immobilisations"]
[null,"1- frais d'établissement et de développement",null,2054,"D9"]
[{"$nulls":3},2054,"IN"]
[{"$nulls":4},"Montant net",{"$f":"F7-F8","v":{"v":0,"d":"0 "}},null,{"$f":"H7-H8","v":{"v":0,"d":"0 "}},null,{"$f":"J7-J8","v":{"v":0,"d":"0 "}},null,{"$f":"L7-L8","v":{"v":0,"d":"0 "}},null,{"$f":"N7-N8","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":4},"Taux de renouvellement",{"$f":"IF(ISERROR(F9/do_1),0,F9/do_1)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(H9/do_2),0,H9/do_2)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(J9/do_3),0,J9/do_3)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(L9/do_4),0,L9/do_4)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(N9/do_5),0,N9/do_5)","v":{"v":0,"d":"0.0%"}}]
[]
[null,"2 - autres immobilisations incorporelles",null,2054,"KF"]
[{"$nulls":3},2054,"IO"]
[{"$nulls":4},"Montant net",{"$f":"F13-F14","v":{"v":0,"d":"0 "}},null,{"$f":"H13-H14","v":{"v":0,"d":"0 "}},null,{"$f":"J13-J14","v":{"v":0,"d":"0 "}},null,{"$f":"L13-L14","v":{"v":0,"d":"0 "}},null,{"$f":"N13-N14","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":4},"Taux de renouvellement",{"$f":"IF(ISERROR(F15/lw_1),0,F15/lw_1)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(H15/lw_2),0,H15/lw_2)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(J15/lw_3),0,J15/lw_3)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(L15/lw_4),0,L15/lw_4)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(N15/lw_5),0,N15/lw_5)","v":{"v":0,"d":"0.0%"}}]
[]
[null,"3 - immobilisations corporelles",null,2054,"LP"]
[{"$nulls":3},2054,"IY"]
[{"$nulls":4},"Montant net",{"$f":"F19-F20","v":{"v":0,"d":"0 "}},null,{"$f":"H19-H20","v":{"v":0,"d":"0 "}},null,{"$f":"J19-J20","v":{"v":0,"d":"0 "}},null,{"$f":"L19-L20","v":{"v":0,"d":"0 "}},null,{"$f":"N19-N20","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":4},"Taux de renouvellement",{"$f":"IF(ISERROR(F21/nh_1),0,F21/nh_1)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(H21/nh_2),0,H21/nh_2)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(J21/nh_3),0,J21/nh_3)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(L21/nh_4),0,L21/nh_4)","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(N21/nh_5),0,N21/nh_5)","v":{"v":0,"d":"0.0%"}}]
[]
[{"$nulls":4},"Taux de renouvellement des immobilisations d'exploitation",{"$f":"IF(ISERROR((immo_1-immo_fi_1)/(do_1+lw_1+nh_1)),\" \",(immo_1-immo_fi_1)/(do_1+lw_1+nh_1))","v":" "},null,{"$f":"IF(ISERROR((immo_2-immo_fi_2)/(do_2+lw_2+nh_2)),\" \",(immo_2-immo_fi_2)/(do_2+lw_2+nh_2))","v":" "},null,{"$f":"IF(ISERROR((immo_3-immo_fi_3)/(do_3+lw_3+nh_3)),\" \",(immo_3-immo_fi_3)/(do_3+lw_3+nh_3))","v":" "},null,{"$f":"IF(ISERROR((immo_4-immo_fi_4)/(do_4+lw_4+nh_4)),\" \",(immo_4-immo_fi_4)/(do_4+lw_4+nh_4))","v":" "},null,{"$f":"IF(ISERROR((immo_5-immo_fi_5)/(do_5+lw_5+nh_5)),\" \",(immo_5-immo_fi_5)/(do_5+lw_5+nh_5))","v":" "}]
[]
[null,"4 - immobilisations financières",null,2054,"LS"]
[{"$nulls":3},2054,"I3"]
[{"$nulls":4},"Montant net",{"$f":"F27-F28","v":{"v":0,"d":"0 "}},null,{"$f":"H27-H28","v":{"v":0,"d":"0 "}},null,{"$f":"J27-J28","v":{"v":0,"d":"0 "}},null,{"$f":"L27-L28","v":{"v":0,"d":"0 "}},null,{"$f":"N27-N28","v":{"v":0,"d":"0 "}}]
[]
[null,"Acquisitions totales d'immobilisations",{"$nulls":3},{"$f":"F9+F15+F21+F29","v":{"v":0,"d":"0 "}},null,{"$f":"H9+H15+H21+H29","v":{"v":0,"d":"0 "}},null,{"$f":"J9+J15+J21+J29","v":{"v":0,"d":"0 "}},null,{"$f":"L9+L15+L21+L29","v":{"v":0,"d":"0 "}},null,{"$f":"N9+N15+N21+N29","v":{"v":0,"d":"0 "}}]
[]
[null,"Cessions - réductions - remboursements d'immobilisations"]
[null,"Prix de cession des immobilisations",null,"2059-A","S 9"]
[null,"Réduction des autres participations",null,2054,"0X"]
[null,"Réduction des autres titres immobilisés",null,2054,"2B"]
[null,"Remboursement de prêts et autres immob. financières",null,2054,"2E"]
[null,"Cessions ou réductions totales d'immobilisations",{"$nulls":3},{"$f":"SUM(F34:F37)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H34:H37)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(J34:J37)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(L34:L37)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N34:N37)","v":{"v":0,"d":"0 "}}]
[]
[null,"Mouvement des capitaux propres"]
[null,"Augmentation du capital social",null,"Annexe"]
[null,"Augmentation des primes d'émission",null,"Annexe"]
[null,"Réduction du capital social (-)",null,"Annexe"]
[null,"Réduction des primes d'émission (-)",null,"Annexe"]
[null,"Réduction des réserves (-)",null,"Annexe"]
[null,"Réduction du report à nouveau (-)",null,"Annexe"]
[{"$nulls":3},"Annexe"]
[null,"Augmentation ou réductions des capitaux propres",{"$nulls":3},{"$f":"SUM(F41:F47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H41:H47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(J41:J47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(L41:L47)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N41:N47)","v":{"v":0,"d":"0 "}}]
[]
[null,"Autre fonds propres"]
[null,"Produit des émissions de titres participatifs"]
[null,"Augmentations des avances conditionnées"]
[null,"Réduction des titres participatifs (-)"]
[null,"Réduction des avancec conditionnées (-)"]
[]
[null,"Augmentation ou réductions des autres fonds propres",{"$nulls":3},{"$f":"SUM(F51:F55)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H51:H55)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(J51:J55)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(L51:L55)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N51:N55)","v":{"v":0,"d":"0 "}}]
[]
[null,"Endettement financier à terme"]
[null,"Emprunts souscrits en cours d'exercice",null,2057,"VJ"]
[null,"Emprunts et dettes contractées auprès des associés",null,2057,"VI-VL"]
[null,"Emprunts remboursés en cours d'exercice",null,2057,"VK"]
[null,"Dettes remboursées aux associés en cours d'exercice",null,2057,"VK"]
[null,"Augmentation ou réductions de l'endettement financier à terme",{"$nulls":3},{"$f":"F59+F60-F61-F62","v":{"v":0,"d":"0 "}},null,{"$f":"H59+H60-H61-H62","v":{"v":0,"d":"0 "}},null,{"$f":"J59+J60-J61-J62","v":{"v":0,"d":"0 "}},null,{"$f":"L59+L60-L61-L62","v":{"v":0,"d":"0 "}},null,{"$f":"N59+N60-N61-N62","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":4},"Contrôle de cohérence avec D des ressources d'emprunt du bilan",{"$f":"IF(ca_1=0,\" \",(emp_1-emp_2)-F63)","v":" "},null,{"$f":"IF(ca_2=0,\" \",(emp_2-emp_3)-H63)","v":" "},null,{"$f":"IF(ca_3=0,\" \",(emp_3-emp_4)-J63)","v":" "},null,{"$f":"IF(ca_4=0,\" \",(emp_4-emp_5)-L63)","v":" "},null,{"$f":"IF(ca_5=0,\" \",(emp_5-emp_6)-N63)","v":" "}]
[]
[null,"Emprunts obligataires convertibles","2057 7Y",null,null,{"$f":"bilan!E19","v":{"v":0,"d":"0 "}},{"$f":"IF(F67=0,\" \",100%)","v":" "},{"$f":"bilan!G19","v":{"v":0,"d":"0 "}},{"$f":"IF(H67=0,\" \",100%)","v":" "},{"$f":"bilan!I19","v":{"v":0,"d":"0 "}},{"$f":"IF(J67=0,\" \",100%)","v":" "},{"$f":"bilan!K19","v":{"v":0,"d":"0 "}},{"$f":"IF(L67=0,\" \",100%)","v":" "},{"$f":"bilan!M19","v":{"v":0,"d":"0 "}},{"$f":"IF(N67=0,\" \",100%)","v":" "}]
[null,"< à 1 an ","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F68),\" \",F68/F67)","v":" "},null,{"$f":"IF(ISBLANK(H68),\" \",H68/H67)","v":" "},null,{"$f":"IF(ISBLANK(J68),\" \",J68/J67)","v":" "},null,{"$f":"IF(ISBLANK(L68),\" \",L68/L67)","v":" "},null,{"$f":"IF(ISBLANK(N68),\" \",N68/N67)","v":" "}]
[null,"> à 1 an et <= à 5 ans","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F69),\" \",F69/F67)","v":" "},null,{"$f":"IF(ISBLANK(H69),\" \",H69/H67)","v":" "},null,{"$f":"IF(ISBLANK(J69),\" \",J69/J67)","v":" "},null,{"$f":"IF(ISBLANK(L69),\" \",L69/L67)","v":" "},null,{"$f":"IF(ISBLANK(N69),\" \",N69/N67)","v":" "}]
[null,"> à 5 ans","Annexe",null,null,{"$f":"F67-F68-F69","v":{"v":0,"d":"0 "}},{"$f":"IF(F70=0,\" \",F70/F67)","v":" "},{"$f":"H67-H68-H69","v":{"v":0,"d":"0 "}},{"$f":"IF(H70=0,\" \",H70/H67)","v":" "},{"$f":"J67-J68-J69","v":{"v":0,"d":"0 "}},{"$f":"IF(J70=0,\" \",J70/J67)","v":" "},{"$f":"L67-L68-L69","v":{"v":0,"d":"0 "}},{"$f":"IF(L70=0,\" \",L70/L67)","v":" "},{"$f":"N67-N68-N69","v":{"v":0,"d":"0 "}},{"$f":"IF(N70=0,\" \",N70/N67)","v":" "}]
[]
[null,"Autres emprunts obligataires","2057 7Z",null,null,{"$f":"bilan!E20","v":{"v":0,"d":"0 "}},{"$f":"IF(F72=0,\" \",100%)","v":" "},{"$f":"bilan!G20","v":{"v":0,"d":"0 "}},{"$f":"IF(H72=0,\" \",100%)","v":" "},{"$f":"bilan!I20","v":{"v":0,"d":"0 "}},{"$f":"IF(J72=0,\" \",100%)","v":" "},{"$f":"bilan!K20","v":{"v":0,"d":"0 "}},{"$f":"IF(L72=0,\" \",100%)","v":" "},{"$f":"bilan!M20","v":{"v":0,"d":"0 "}},{"$f":"IF(N72=0,\" \",100%)","v":" "}]
[null,"< à 1 an ","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F73),\" \",F73/F72)","v":" "},null,{"$f":"IF(ISBLANK(H73),\" \",H73/H72)","v":" "},null,{"$f":"IF(ISBLANK(J73),\" \",J73/J72)","v":" "},null,{"$f":"IF(ISBLANK(L73),\" \",L73/L72)","v":" "},null,{"$f":"IF(ISBLANK(N73),\" \",N73/N72)","v":" "}]
[null,"> à 1 an et <= à 5 ans","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F74),\" \",F74/F72)","v":" "},null,{"$f":"IF(ISBLANK(H74),\" \",H74/H72)","v":" "},null,{"$f":"IF(ISBLANK(J74),\" \",J74/J72)","v":" "},null,{"$f":"IF(ISBLANK(L74),\" \",L74/L72)","v":" "},null,{"$f":"IF(ISBLANK(N74),\" \",N74/N72)","v":" "}]
[null,"> à 5 ans","Annexe",null,null,{"$f":"F72-F73-F74","v":{"v":0,"d":"0 "}},{"$f":"IF(F75=0,\" \",F75/F72)","v":" "},{"$f":"H72-H73-H74","v":{"v":0,"d":"0 "}},{"$f":"IF(H75=0,\" \",H75/H72)","v":" "},{"$f":"J72-J73-J74","v":{"v":0,"d":"0 "}},{"$f":"IF(J75=0,\" \",J75/J72)","v":" "},{"$f":"L72-L73-L74","v":{"v":0,"d":"0 "}},{"$f":"IF(L75=0,\" \",L75/L72)","v":" "},{"$f":"N72-N73-N74","v":{"v":0,"d":"0 "}},{"$f":"IF(N75=0,\" \",N75/N72)","v":" "}]
[]
[null,"Emprunts et dettes bancaires \n(hors concours bancaires à court terme) ","2057 VH",null,null,{"$f":"bilan!E21-bilan!E24","v":{"v":0,"d":"0 "}},{"$f":"IF(F77=0,\" \",100%)","v":" "},{"$f":"bilan!G21-bilan!G24","v":{"v":0,"d":"0 "}},{"$f":"IF(H77=0,\" \",100%)","v":" "},{"$f":"bilan!I21-bilan!I24","v":{"v":0,"d":"0 "}},{"$f":"IF(J77=0,\" \",100%)","v":" "},{"$f":"bilan!K21-bilan!K24","v":{"v":0,"d":"0 "}},{"$f":"IF(L77=0,\" \",100%)","v":" "},{"$f":"bilan!M21-bilan!M24","v":{"v":0,"d":"0 "}},{"$f":"IF(N77=0,\" \",100%)","v":" "}]
[null,"< à 1 an ","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F78),\" \",F78/F77)","v":" "},null,{"$f":"IF(ISBLANK(H78),\" \",H78/H77)","v":" "},null,{"$f":"IF(ISBLANK(J78),\" \",J78/J77)","v":" "},null,{"$f":"IF(ISBLANK(L78),\" \",L78/L77)","v":" "},null,{"$f":"IF(ISBLANK(N78),\" \",N78/N77)","v":" "}]
[null,"> à 1 an et <= à 5 ans","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F79),\" \",F79/F77)","v":" "},null,{"$f":"IF(ISBLANK(H79),\" \",H79/H77)","v":" "},null,{"$f":"IF(ISBLANK(J79),\" \",J79/J77)","v":" "},null,{"$f":"IF(ISBLANK(L79),\" \",L79/L77)","v":" "},null,{"$f":"IF(ISBLANK(N79),\" \",N79/N77)","v":" "}]
[null,"> à 5 ans","Annexe",null,null,{"$f":"F77-F78-F79","v":{"v":0,"d":"0 "}},{"$f":"IF(F80=0,\" \",F80/F77)","v":" "},{"$f":"H77-H78-H79","v":{"v":0,"d":"0 "}},{"$f":"IF(H80=0,\" \",H80/H77)","v":" "},{"$f":"J77-J78-J79","v":{"v":0,"d":"0 "}},{"$f":"IF(J80=0,\" \",J80/J77)","v":" "},{"$f":"L77-L78-L79","v":{"v":0,"d":"0 "}},{"$f":"IF(L80=0,\" \",L80/L77)","v":" "},{"$f":"N77-N78-N79","v":{"v":0,"d":"0 "}},{"$f":"IF(N80=0,\" \",N80/N77)","v":" "}]
[]
[null,"Emprunts et dettes financières divers","2057 8A",null,null,{"$f":"bilan!E22","v":{"v":0,"d":"0 "}},{"$f":"IF(F82=0,\" \",100%)","v":" "},{"$f":"bilan!G22","v":{"v":0,"d":"0 "}},{"$f":"IF(H82=0,\" \",100%)","v":" "},{"$f":"bilan!I22","v":{"v":0,"d":"0 "}},{"$f":"IF(J82=0,\" \",100%)","v":" "},{"$f":"bilan!K22","v":{"v":0,"d":"0 "}},{"$f":"IF(L82=0,\" \",100%)","v":" "},{"$f":"bilan!M22","v":{"v":0,"d":"0 "}},{"$f":"IF(N82=0,\" \",100%)","v":" "}]
[null,"< à 1 an ","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F83),\" \",F83/F82)","v":" "},null,{"$f":"IF(ISBLANK(H83),\" \",H83/H82)","v":" "},null,{"$f":"IF(ISBLANK(J83),\" \",J83/J82)","v":" "},null,{"$f":"IF(ISBLANK(L83),\" \",L83/L82)","v":" "},null,{"$f":"IF(ISBLANK(N83),\" \",N83/N82)","v":" "}]
[null,"> à 1 an et <= à 5 ans","Annexe",{"$nulls":3},{"$f":"IF(ISBLANK(F84),\" \",F84/F82)","v":" "},null,{"$f":"IF(ISBLANK(H84),\" \",H84/H82)","v":" "},null,{"$f":"IF(ISBLANK(J84),\" \",J84/J82)","v":" "},null,{"$f":"IF(ISBLANK(L84),\" \",L84/L82)","v":" "},null,{"$f":"IF(ISBLANK(N84),\" \",N84/N82)","v":" "}]
[null,"> à 5 ans","Annexe",null,null,{"$f":"F82-F83-F84","v":{"v":0,"d":"0 "}},{"$f":"IF(F85=0,\" \",F85/F82)","v":" "},{"$f":"H82-H83-H84","v":{"v":0,"d":"0 "}},{"$f":"IF(H85=0,\" \",H85/H82)","v":" "},{"$f":"J82-J83-J84","v":{"v":0,"d":"0 "}},{"$f":"IF(J85=0,\" \",J85/J82)","v":" "},{"$f":"L82-L83-L84","v":{"v":0,"d":"0 "}},{"$f":"IF(L85=0,\" \",L85/L82)","v":" "},{"$f":"N82-N83-N84","v":{"v":0,"d":"0 "}},{"$f":"IF(N85=0,\" \",N85/N82)","v":" "}]
[]
[null,"Endettement financier \nhors crédit-bail ","< à 1 an",null,null,{"$f":"F68+F73+F78+F83","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F87/F90),\" \",F87/F90)","v":" "},{"$f":"H68+H73+H78+H83","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H87/H90),\" \",H87/H90)","v":" "},{"$f":"J68+J73+J78+J83","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J87/J90),\" \",J87/J90)","v":" "},{"$f":"L68+L73+L78+L83","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L87/L90),\" \",L87/L90)","v":" "},{"$f":"N68+N73+N78+N83","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N87/N90),\" \",N87/N90)","v":" "}]
[null,null,"> à 1 an et <= à 5 ans",null,null,{"$f":"F69+F74+F79+F84","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F88/F90),\" \",F88/F90)","v":" "},{"$f":"H69+H74+H79+H84","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H88/H90),\" \",H88/H90)","v":" "},{"$f":"J69+J74+J79+J84","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J88/J90),\" \",J88/J90)","v":" "},{"$f":"L69+L74+L79+L84","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L88/L90),\" \",L88/L90)","v":" "},{"$f":"N69+N74+N79+N84","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N88/N90),\" \",N88/N90)","v":" "}]
[null,null,"> à 5 ans",null,null,{"$f":"F70+F75+F80+F85","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F89/F90),\" \",F89/F90)","v":" "},{"$f":"H70+H75+H80+H85","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H89/H90),\" \",H89/H90)","v":" "},{"$f":"J70+J75+J80+J85","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J89/J90),\" \",J89/J90)","v":" "},{"$f":"L70+L75+L80+L85","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L89/L90),\" \",L89/L90)","v":" "},{"$f":"N70+N75+N80+N85","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N89/N90),\" \",N89/N90)","v":" "}]
[null,null,"Total",null,null,{"$f":"SUM(F87:F89)","v":{"v":0,"d":"0 "}},{"$f":"IF(F90=0,\" \",100%)","v":" "},{"$f":"SUM(H87:H89)","v":{"v":0,"d":"0 "}},{"$f":"IF(H90=0,\" \",100%)","v":" "},{"$f":"SUM(J87:J89)","v":{"v":0,"d":"0 "}},{"$f":"IF(J90=0,\" \",100%)","v":" "},{"$f":"SUM(L87:L89)","v":{"v":0,"d":"0 "}},{"$f":"IF(L90=0,\" \",100%)","v":" "},{"$f":"SUM(N87:N89)","v":{"v":0,"d":"0 "}},{"$f":"IF(N90=0,\" \",100%)","v":" "}]
[]
[null,"Endettement par crédit-bail mobilier",{"$nulls":3},{"$f":"resultat!E199","v":{"v":0,"d":"0 "}},{"$f":"IF(F92=0,\" \",100%)","v":" "},{"$f":"resultat!F199","v":{"v":0,"d":"0 "}},{"$f":"IF(H92=0,\" \",100%)","v":" "},{"$f":"resultat!G199","v":{"v":0,"d":"0 "}},{"$f":"IF(J92=0,\" \",100%)","v":" "},{"$f":"resultat!H199","v":{"v":0,"d":"0 "}},{"$f":"IF(L92=0,\" \",100%)","v":" "},{"$f":"resultat!I199","v":{"v":0,"d":"0 "}},{"$f":"IF(N92=0,\" \",100%)","v":" "}]
[null,"< à 1 an ","Annexe",null,null,{"$f":"ROUND(resultat!E177*resultat!E184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F93/F92),\" \",F93/F92)","v":" "},{"$f":"ROUND(resultat!F177*resultat!F184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H93/H92),\" \",H93/H92)","v":" "},{"$f":"ROUND(resultat!G177*resultat!G184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J93/J92),\" \",J93/J92)","v":" "},{"$f":"ROUND(resultat!H177*resultat!H184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L93/L92),\" \",L93/L92)","v":" "},{"$f":"ROUND(resultat!I177*resultat!I184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N93/N92),\" \",N93/N92)","v":" "}]
[null,"> à 1 an et <= à 5 ans","Annexe",null,null,{"$f":"ROUND(resultat!E178*resultat!E184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F94/F92),\" \",F94/F92)","v":" "},{"$f":"ROUND(resultat!F178*resultat!F184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H94/H92),\" \",H94/H92)","v":" "},{"$f":"ROUND(resultat!G178*resultat!G184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J94/J92),\" \",J94/J92)","v":" "},{"$f":"ROUND(resultat!H178*resultat!H184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L94/L92),\" \",L94/L92)","v":" "},{"$f":"ROUND(resultat!I178*resultat!I184,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N94/N92),\" \",N94/N92)","v":" "}]
[null,"> à 5 ans","Annexe",null,null,{"$f":"F92-F93-F94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F95/F92),\" \",F95/F92)","v":" "},{"$f":"H92-H93-H94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H95/H92),\" \",H95/H92)","v":" "},{"$f":"J92-J93-J94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J95/J92),\" \",J95/J92)","v":" "},{"$f":"L92-L93-L94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L95/L92),\" \",L95/L92)","v":" "},{"$f":"N92-N93-N94","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N95/N92),\" \",N95/N92)","v":" "}]
[null,"Endettement par crédit-bail immobilier",{"$nulls":3},{"$f":"resultat!E200","v":{"v":0,"d":"0 "}},{"$f":"IF(F96=0,\" \",100%)","v":" "},{"$f":"resultat!F200","v":{"v":0,"d":"0 "}},{"$f":"IF(H96=0,\" \",100%)","v":" "},{"$f":"resultat!G200","v":{"v":0,"d":"0 "}},{"$f":"IF(J96=0,\" \",100%)","v":" "},{"$f":"resultat!H200","v":{"v":0,"d":"0 "}},{"$f":"IF(L96=0,\" \",100%)","v":" "},{"$f":"resultat!I200","v":{"v":0,"d":"0 "}},{"$f":"IF(N96=0,\" \",100%)","v":" "}]
[null,"< à 1 an ","Annexe",null,null,{"$f":"ROUND(resultat!E187*resultat!E194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F97/F96),\" \",F97/F96)","v":" "},{"$f":"ROUND(resultat!F187*resultat!F194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H97/H96),\" \",H97/H96)","v":" "},{"$f":"ROUND(resultat!G187*resultat!G194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J97/J96),\" \",J97/J96)","v":" "},{"$f":"ROUND(resultat!H187*resultat!H194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L97/L96),\" \",L97/L96)","v":" "},{"$f":"ROUND(resultat!I187*resultat!I194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N97/N96),\" \",N97/N96)","v":" "}]
[null,"> à 1 an et <= à 5 ans","Annexe",null,null,{"$f":"ROUND(resultat!E188*resultat!E194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F98/F96),\" \",F98/F96)","v":" "},{"$f":"ROUND(resultat!F188*resultat!F194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H98/H96),\" \",H98/H96)","v":" "},{"$f":"ROUND(resultat!G188*resultat!G194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J98/J96),\" \",J98/J96)","v":" "},{"$f":"ROUND(resultat!H188*resultat!H194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L98/L96),\" \",L98/L96)","v":" "},{"$f":"ROUND(resultat!I188*resultat!I194,0)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N98/N96),\" \",N98/N96)","v":" "}]
[null,"> à 5 ans","Annexe",null,null,{"$f":"F96-F97-F98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F99/F96),\" \",F99/F96)","v":" "},{"$f":"H96-H97-H98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H99/H96),\" \",H99/H96)","v":" "},{"$f":"J96-J97-J98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J99/J96),\" \",J99/J96)","v":" "},{"$f":"L96-L97-L98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L99/L96),\" \",L99/L96)","v":" "},{"$f":"N96-N97-N98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N99/N96),\" \",N99/N96)","v":" "}]
[null,"Endettement financier \npar crédit-bail ","< à 1 an",null,null,{"$f":"F93+F97","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F100/F103),\" \",F100/F103)","v":" "},{"$f":"H93+H97","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H100/H103),\" \",H100/H103)","v":" "},{"$f":"J93+J97","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J100/J103),\" \",J100/J103)","v":" "},{"$f":"L93+L97","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L100/L103),\" \",L100/L103)","v":" "},{"$f":"N93+N97","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N100/N103),\" \",N100/N103)","v":" "}]
[null,null,"> à 1 an et <= à 5 ans",null,null,{"$f":"F94+F98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F101/F103),\" \",F101/F103)","v":" "},{"$f":"H94+H98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H101/H103),\" \",H101/H103)","v":" "},{"$f":"J94+J98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J101/J103),\" \",J101/J103)","v":" "},{"$f":"L94+L98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L101/L103),\" \",L101/L103)","v":" "},{"$f":"N94+N98","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N101/N103),\" \",N101/N103)","v":" "}]
[null,null,"> à 5 ans",null,null,{"$f":"F95+F99","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F102/F103),\" \",F102/F103)","v":" "},{"$f":"H95+H99","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H102/H103),\" \",H102/H103)","v":" "},{"$f":"J95+J99","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J102/J103),\" \",J102/J103)","v":" "},{"$f":"L95+L99","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L102/L103),\" \",L102/L103)","v":" "},{"$f":"N95+N99","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(N102/N103),\" \",N102/N103)","v":" "}]
[null,null,"Total",null,null,{"$f":"F100+F101+F102","v":{"v":0,"d":"0 "}},{"$f":"IF(F103=0,\" \",100%)","v":" "},{"$f":"H100+H101+H102","v":{"v":0,"d":"0 "}},{"$f":"IF(H103=0,\" \",100%)","v":" "},{"$f":"J100+J101+J102","v":{"v":0,"d":"0 "}},{"$f":"IF(J103=0,\" \",100%)","v":" "},{"$f":"L100+L101+L102","v":{"v":0,"d":"0 "}},{"$f":"IF(L103=0,\" \",100%)","v":" "},{"$f":"N100+N101+N102","v":{"v":0,"d":"0 "}},{"$f":"IF(N103=0,\" \",100%)","v":" "}]
[]
[null,"Crédits à courterme",{"$nulls":3},{"$f":"SUM(F106:F108)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(H106:H108)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(J106:J108)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(L106:L108)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(N106:N108)","v":{"v":0,"d":"0 "}}]
[null,"Concours bancaires courants","2051 EH",null,null,{"$f":"eh_1","v":{"v":0,"d":"0 "}},null,{"$f":"eh_2","v":{"v":0,"d":"0 "}},null,{"$f":"eh_3","v":{"v":0,"d":"0 "}},null,{"$f":"eh_4","v":{"v":0,"d":"0 "}},null,{"$f":"eh_5","v":{"v":0,"d":"0 "}}]
[null,"Autres concours bancaires à court terme","2058-C YS",null,null,{"$f":"ys_1","v":{"v":0,"d":"0 "}},null,{"$f":"ys_2","v":{"v":0,"d":"0 "}},null,{"$f":"ys_3","v":{"v":0,"d":"0 "}},null,{"$f":"ys_4","v":{"v":0,"d":"0 "}},null,{"$f":"ys_5","v":{"v":0,"d":"0 "}}]
[null,"Avance court terme du factor","Annexe",null,null,{"$f":"factor_1C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_2C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_3C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_4C","v":{"v":0,"d":"0 "}},null,{"$f":"factor_5C","v":{"v":0,"d":"0 "}}]
[]
[null,"Endettement financier total","< à 1 an",null,null,{"$f":"F87+F100+F105","v":{"v":0,"d":"0 "}},{"$f":"IF(F110=0,\" \",F110/F113)","v":" "},{"$f":"H87+H100+H105","v":{"v":0,"d":"0 "}},{"$f":"IF(H110=0,\" \",H110/H113)","v":" "},{"$f":"J87+J100+J105","v":{"v":0,"d":"0 "}},{"$f":"IF(J110=0,\" \",J110/J113)","v":" "},{"$f":"L87+L100+L105","v":{"v":0,"d":"0 "}},{"$f":"IF(L110=0,\" \",L110/L113)","v":" "},{"$f":"N87+N100+N105","v":{"v":0,"d":"0 "}},{"$f":"IF(N110=0,\" \",N110/N113)","v":" "}]
[null,null,"> à 1 an et <= à 5 ans",null,null,{"$f":"F88+F101","v":{"v":0,"d":"0 "}},{"$f":"IF(F111=0,\" \",F111/F113)","v":" "},{"$f":"H88+H101","v":{"v":0,"d":"0 "}},{"$f":"IF(H111=0,\" \",H111/H113)","v":" "},{"$f":"J88+J101","v":{"v":0,"d":"0 "}},{"$f":"IF(J111=0,\" \",J111/J113)","v":" "},{"$f":"L88+L101","v":{"v":0,"d":"0 "}},{"$f":"IF(L111=0,\" \",L111/L113)","v":" "},{"$f":"N88+N101","v":{"v":0,"d":"0 "}},{"$f":"IF(N111=0,\" \",N111/N113)","v":" "}]
[null,null,"> à 5 ans",null,null,{"v":0,"d":"0 "},{"$f":"IF(F112=0,\" \",F112/F113)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(H112=0,\" \",H112/H113)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(J112=0,\" \",J112/J113)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(L112=0,\" \",L112/L113)","v":" "},{"v":0,"d":"0 "},{"$f":"IF(N112=0,\" \",N112/N113)","v":" "}]
[null,null,"Total",null,null,{"$f":"SUM(F110:F112)","v":{"v":0,"d":"0 "}},{"$f":"IF(F113=0,\" \",100%)","v":" "},{"$f":"SUM(H110:H112)","v":{"v":0,"d":"0 "}},{"$f":"IF(H113=0,\" \",100%)","v":" "},{"$f":"SUM(J110:J112)","v":{"v":0,"d":"0 "}},{"$f":"IF(J113=0,\" \",100%)","v":" "},{"$f":"SUM(L110:L112)","v":{"v":0,"d":"0 "}},{"$f":"IF(L113=0,\" \",100%)","v":" "},{"$f":"SUM(N110:N112)","v":{"v":0,"d":"0 "}},{"$f":"IF(N113=0,\" \",100%)","v":" "}]
[null,"Renseignements divers"]
[null,"Dividendes distribués",null,"2058-C","ZE"]
[null,"Taux de distribution (dividende/bénéfice net)",{"$nulls":3},{"$f":"IF(ISBLANK(ze_1),\" \",ze_1/r_2)","v":" "},null,{"$f":"IF(ISBLANK(ze_2),\" \",ze_2/r_3)","v":" "},null,{"$f":"IF(ISBLANK(ze_3),\" \",ze_3/r_4)","v":" "},null,{"$f":"IF(ISBLANK(ze_4),\" \",ze_4/r_5)","v":" "},null,{"$f":"IF(ISBLANK(ze_5),\" \",ze_5/resultat!K151)","v":" "}]
[null,"TVA collectée",null,"2058-C","YY"]
[null,"ou chiffre d'affaires France x taux de tva  (renseigner le taux de tva ->)",null,{"v":0.2,"d":"20.0%"},null,{"$f":"ROUND(IF(tvac_1=0,(ca_1-export_1)*'Infos complémentaires'!$D$118,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvac_2=0,(ca_2-export_2)*'Infos complémentaires'!$D$118,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvac_3=0,(ca_3-export_3)*'Infos complémentaires'!$D$118,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvac_4=0,(ca_4-export_4)*'Infos complémentaires'!$D$118,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvac_5=0,(ca_5-export_5)*'Infos complémentaires'!$D$118,0),0)","v":{"v":0,"d":"0 "}}]
[null,"TVA déductible (hors TVA intracommunautaire)",null,"2058-C","YZ"]
[null,"ou consommations x taux de tva                 (renseigner le taux de tva ->)",null,{"v":0.2,"d":"20.0%"},null,{"$f":"ROUND(IF(tvad_1=0,(fs_1+fu_1+fw_1-hp_1-hq_1)*$D$120,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvad_2=0,(fs_2+fu_2+fw_2-hp_2-hq_2)*$D$120,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvad_3=0,(fs_3+fu_3+fw_3-hp_3-hq_3)*$D$120,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvad_4=0,(fs_4+fu_4+fw_4-hp_3-hq_3)*$D$120,0),0)","v":{"v":0,"d":"0 "}},null,{"$f":"ROUND(IF(tvad_5=0,(fs_5+fu_5+fw_5-hp_5-hq_5)*$D$120,0),0)","v":{"v":0,"d":"0 "}}]
[null,"Effectif moyen salarié",null,"2058-C","YP"]
[null,"Coût total du personnel extérieur à l'entreprise",{"$nulls":3},{"$f":"yu_1","v":{"v":0,"d":"0 "}},null,{"$f":"yu_2","v":{"v":0,"d":"0 "}},null,{"$f":"yu_3","v":{"v":0,"d":"0 "}},null,{"$f":"yu_4","v":{"v":0,"d":"0 "}},null,{"$f":"yu_5","v":{"v":0,"d":"0 "}}]
[null,"Coût annuel moyen par intérimaire"]
[null,"Effectif moyen personnel extérieur",{"$nulls":3},{"$f":"IF(ISERROR(F122/F123),0,F122/F123)","v":{"v":0,"d":"0.0"}},null,{"$f":"IF(ISERROR(H122/H123),0,H122/H123)","v":{"v":0,"d":"0.0"}},null,{"$f":"IF(ISERROR(J122/J123),0,J122/J123)","v":{"v":0,"d":"0.0"}},null,{"$f":"IF(ISERROR(L122/L123),0,L122/L123)","v":{"v":0,"d":"0.0"}},null,{"$f":"IF(ISERROR(N122/N123),0,N122/N123)","v":{"v":0,"d":"0.0"}}]
[null,"Effectif moyen total employé par l'entreprise",{"$nulls":3},{"$f":"F121+F124","v":{"v":0,"d":"0.0"}},null,{"$f":"H121+H124","v":{"v":0,"d":"0.0"}},null,{"$f":"J121+J124","v":{"v":0,"d":"0.0"}},null,{"$f":"L121+L124","v":{"v":0,"d":"0.0"}},null,{"$f":"N121+N124","v":{"v":0,"d":"0.0"}}]

{"sheet":"Structure financière","index":3,"n_rows":60,"n_cols":13,"rows_kept":60,"merged":[[1,1,1,2],[1,3,1,12],[3,3,3,4],[3,5,3,6],[3,7,3,8],[3,9,3,10],[3,11,3,12],[4,3,4,4],[4,5,4,6],[4,7,4,8],[4,9,4,10],[4,11,4,12],[14,1,14,2],[33,1,33,2],[35,1,35,2],[38,1,38,2],[39,1,39,2],[41,3,41,4],[41,5,41,6],[41,7,41,8],[41,9,41,10],[41,11,41,12],[49,1,50,2],[49,3,49,4],[49,5,49,6],[49,7,49,8],[49,9,49,10],[49,11,49,12],[53,1,53,2],[59,1,59,2]]}
[]
[null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},null,"ANALYSE DE LA STUCTURE FINANCIERE"]
[]
[{"$nulls":3},{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},null,{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d)","v":" "}]
[{"$nulls":3},{"$f":"IF(du_2=0,\" \",du_2)","v":" "},null,{"$f":"IF(du_2=0,\" \",du_2)","v":" "},null,{"$f":"IF(du_3=0,\" \",du_3)","v":" "},null,{"$f":"IF(du_4=0,\" \",du_4)","v":" "},null,{"$f":"IF(du_5=0,\" \",du_5)","v":" "}]
[]
[{"$nulls":3},"Evolution annuelle du chiffre d'affaires ",{"$f":"IF(ISERROR(IF(ca_1=0,\" \",(ca_1/ca_2)-1)),\" \",IF(ca_1=0,\" \",(ca_1/ca_2)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",(ca_2/ca_3)-1)),\" \",IF(ca_2=0,\" \",(ca_2/ca_3)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",(ca_3/ca_4)-1)),\" \",IF(ca_3=0,\" \",(ca_3/ca_4)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",(ca_4/ca_5)-1)),\" \",IF(ca_4=0,\" \",(ca_4/ca_5)-1))","v":" "}]
[]
[]
[null,"I - Bilan fonctionnel",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"D %",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"D %",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"D %",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"D %",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"D %"]
[null,"Ressources propres  ",null,{"$f":"IF(ca_1=0,\" \",rp_1)","v":" "},{"$f":"IF(ISERROR((D11/F11)-1),\" \",(D11/F11)-1)","v":" "},{"$f":"IF(ca_2=0,\" \",rp_2)","v":" "},{"$f":"IF(ISERROR((F11/H11)-1),\" \",(F11/H11)-1)","v":" "},{"$f":"IF(ca_3=0,\" \",rp_3)","v":" "},{"$f":"IF(ISERROR((H11/J11)-1),\" \",(H11/J11)-1)","v":" "},{"$f":"IF(ca_4=0,\" \",rp_4)","v":" "},{"$f":"IF(ISERROR((J11/L11)-1),\" \",(J11/L11)-1)","v":" "},{"$f":"IF(ca_5=0,\" \",rp_5)","v":" "}]
[null,"Ressources d'emprunt  ",null,{"$f":"IF(ca_1=0,\" \",emp_1)","v":" "}," ",{"$f":"IF(ca_2=0,\" \",emp_2)","v":" "}," ",{"$f":"IF(ca_3=0,\" \",emp_3)","v":" "}," ",{"$f":"IF(ca_4=0,\" \",emp_4)","v":" "}," ",{"$f":"IF(ca_5=0,\" \",emp_5)","v":" "}]
[null,"Capitaux permanents  ",null,{"$f":"IF(ca_1=0,\" \",cp_1)","v":" "}," ",{"$f":"IF(ca_2=0,\" \",cp_2)","v":" "}," ",{"$f":"IF(ca_3=0,\" \",cp_3)","v":" "}," ",{"$f":"IF(ca_4=0,\" \",cp_4)","v":" "}," ",{"$f":"IF(ca_5=0,\" \",cp_5)","v":" "}]
[null,"Actif immobilisé net",null,{"$f":"IF(ca_1=0,\" \",bj_1)","v":" "}," ",{"$f":"IF(ca_2=0,\" \",bj_2)","v":" "}," ",{"$f":"IF(ca_3=0,\" \",bj_3)","v":" "}," ",{"$f":"IF(ca_4=0,\" \",bj_4)","v":" "}," ",{"$f":"IF(ca_5=0,\" \",bj_5)","v":" "}]
[null,"Fonds de roulement net ",null,{"$f":"IF(ca_1=0,\" \",cp_1-bj_1)","v":" "}," ",{"$f":"IF(ca_2=0,\" \",cp_2-bj_2)","v":" "}," ",{"$f":"IF(ca_3=0,\" \",cp_3-bj_3)","v":" "}," ",{"$f":"IF(ca_4=0,\" \",cp_4-bj_4)","v":" "}," ",{"$f":"IF(ca_5=0,\" \",cp_5-bj_5)","v":" "}]
[null,"Stocks et encours",null,{"$f":"stn_1","v":{"v":0,"d":"0 "}}," ",{"$f":"stn_2","v":{"v":0,"d":"0 "}}," ",{"$f":"stn_3","v":{"v":0,"d":"0 "}}," ",{"$f":"stn_4","v":{"v":0,"d":"0 "}}," ",{"$f":"stn_5","v":{"v":0,"d":"0 "}}]
[null,"Créances clients",null,{"$f":"clt_net_1","v":{"v":0,"d":"0 "}}," ",{"$f":"clt_net_2","v":{"v":0,"d":"0 "}}," ",{"$f":"clt_net_3","v":{"v":0,"d":"0 "}}," ",{"$f":"clt_net_4","v":{"v":0,"d":"0 "}}," ",{"$f":"clt_net_5","v":{"v":0,"d":"0 "}}]
[null,"Autres créances d'exploitation ",null,{"$f":"acren_1","v":{"v":0,"d":"0 "}}," ",{"$f":"acren_2","v":{"v":0,"d":"0 "}}," ",{"$f":"acren_3","v":{"v":0,"d":"0 "}}," ",{"$f":"acren_4","v":{"v":0,"d":"0 "}}," ",{"$f":"acren_5","v":{"v":0,"d":"0 "}}]
[null,"Charges constatées d'avance",null,{"$f":"IF(ca_1=0,\" \",cca_1)","v":" "}," ",{"$f":"IF(ca_2=0,\" \",cca_2)","v":" "}," ",{"$f":"IF(ca_3=0,\" \",cca_3)","v":" "}," ",{"$f":"IF(ca_4=0,\" \",cca_4)","v":" "}," ",{"$f":"IF(ca_5=0,\" \",cca_5)","v":" "}]
[null,"Total des besoins d'exploitation",null,{"$f":"IF(ca_1=0,\" \",SUM(D16:D19))","v":" "}," ",{"$f":"IF(ca_2=0,\" \",SUM(F16:F19))","v":" "}," ",{"$f":"IF(ca_3=0,\" \",SUM(H16:H19))","v":" "}," ",{"$f":"IF(ca_4=0,\" \",SUM(J16:J19))","v":" "}," ",{"$f":"IF(ca_5=0,\" \",SUM(L16:L19))","v":" "}]
[null,"Dettes fournisseurs  ",null,{"$f":"IF(ISBLANK(dx_1),\" \",dx_1)","v":" "}," ",{"$f":"IF(ISBLANK(dx_2),\" \",dx_2)","v":" "}," ",{"$f":"IF(ISBLANK(dx_3),\" \",dx_3)","v":" "}," ",{"$f":"IF(ISBLANK(dx_4),\" \",dx_4)","v":" "}," ",{"$f":"IF(ISBLANK(dx_5),\" \",dx_5)","v":" "}]
[null,"Dettes fiscales et sociales d'exploitation ",null,{"$f":"dfse_1","v":{"v":0,"d":"0 "}}," ",{"$f":"dfse_2","v":{"v":0,"d":"0 "}}," ",{"$f":"dfse_3","v":{"v":0,"d":"0 "}}," ",{"$f":"dfse_4","v":{"v":0,"d":"0 "}}," ",{"$f":"dfse_5","v":{"v":0,"d":"0 "}}]
[null,"Autres dettes d'exploitation  ",null,{"$f":"ade_1","v":{"v":0,"d":"0 "}}," ",{"$f":"ade_2","v":{"v":0,"d":"0 "}}," ",{"$f":"ade_3","v":{"v":0,"d":"0 "}}," ",{"$f":"ade_4","v":{"v":0,"d":"0 "}}," ",{"$f":"ade_5","v":{"v":0,"d":"0 "}}]
[null,"Produits constatés d'avance",null,{"$f":"IF(ca_1=0,\" \",pca_1)","v":" "}," ",{"$f":"IF(ca_2=0,\" \",pca_2)","v":" "}," ",{"$f":"IF(ca_3=0,\" \",pca_3)","v":" "}," ",{"$f":"IF(ca_4=0,\" \",pca_4)","v":" "}," ",{"$f":"IF(ca_5=0,\" \",pca_5)","v":" "}]
[null,"Total des ressources d'exploitation",null,{"$f":"bilan!E36","v":{"v":0,"d":"0 "}}," ",{"$f":"bilan!G36","v":{"v":0,"d":"0 "}}," ",{"$f":"bilan!I36","v":{"v":0,"d":"0 "}}," ",{"$f":"bilan!K36","v":{"v":0,"d":"0 "}}," ",{"$f":"bilan!M36","v":{"v":0,"d":"0 "}}]
[null,"Besoin en fonds de roulement d'exploitation  ",null,{"$f":"IF(ca_1=0,\" \",D20-D25)","v":" "}," ",{"$f":"IF(ca_2=0,\" \",F20-F25)","v":" "}," ",{"$f":"IF(ca_3=0,\" \",H20-H25)","v":" "}," ",{"$f":"IF(ca_4=0,\" \",J20-J25)","v":" "}," ",{"$f":"IF(ca_5=0,\" \",L20-L25)","v":" "}]
[null,"Créances hors exploitation",null,{"$f":"bilan!E112","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!G112","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!I112","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!K112","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!M112","v":{"v":0,"d":"0 "}}]
[null,"Dettes hors exploitation",null,{"$f":"bilan!E41","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!G41","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!I41","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!K41","v":{"v":0,"d":"0 "}},null,{"$f":"bilan!M41","v":{"v":0,"d":"0 "}}]
[null,"Besoin en fonds de roulement  hors exploitation",null,{"$f":"IF(ca_1=0,\" \",D27-D28)","v":" "},{"$f":"IF(ISERROR((D29/F29)-1),\" \",(D29/F29)-1)","v":" "},{"$f":"IF(ca_2=0,\" \",F27-F28)","v":" "},{"$f":"IF(ISERROR((F29/H29)-1),\" \",(F29/H29)-1)","v":" "},{"$f":"IF(ca_3=0,\" \",H27-H28)","v":" "},{"$f":"IF(ISERROR((H29/J29)-1),\" \",(H29/J29)-1)","v":" "},{"$f":"IF(ca_4=0,\" \",J27-J28)","v":" "},{"$f":"IF(ISERROR((J29/L29)-1),\" \",(J29/L29)-1)","v":" "},{"$f":"IF(ca_5=0,\" \",L27-L28)","v":" "}]
[null,"Besoin en fonds de roulement  global  ",null,{"$f":"IF(ca_1=0,\" \",bfre_1+D29)","v":" "},{"$f":"IF(ISERROR((D30/F30)-1),\" \",(D30/F30)-1)","v":" "},{"$f":"IF(ca_2=0,\" \",bfre_2+F29)","v":" "},{"$f":"IF(ISERROR((F30/H30)-1),\" \",(F30/H30)-1)","v":" "},{"$f":"IF(ca_3=0,\" \",bfre_3+H29)","v":" "},{"$f":"IF(ISERROR((H30/J30)-1),\" \",(H30/J30)-1)","v":" "},{"$f":"IF(ca_4=0,\" \",bfre_4+J29)","v":" "},{"$f":"IF(ISERROR((J30/L30)-1),\" \",(J30/L30)-1)","v":" "},{"$f":"IF(ca_5=0,\" \",bfre_5+L29)","v":" "}]
[null,"Excédent ou besoin de trésorerie ",null,{"$f":"IF(ca_1=0,\" \",fr_1-bfr_1)","v":" "},{"$f":"IF(ISERROR((D31/F31)-1),\" \",(D31/F31)-1)","v":" "},{"$f":"IF(ca_2=0,\" \",fr_2-bfr_2)","v":" "},{"$f":"IF(ISERROR((F31/H31)-1),\" \",(F31/H31)-1)","v":" "},{"$f":"IF(ca_3=0,\" \",fr_3-bfr_3)","v":" "},{"$f":"IF(ISERROR((H31/J31)-1),\" \",(H31/J31)-1)","v":" "},{"$f":"IF(ca_4=0,\" \",fr_4-bfr_4)","v":" "},{"$f":"IF(ISERROR((J31/L31)-1),\" \",(J31/L31)-1)","v":" "},{"$f":"IF(ca_5=0,\" \",fr_5-bfr_5)","v":" "}]
[]
[]
[null,"Variation annuelle de la trésorerie",null,{"$f":"IF(b_1=\" \",\" \",tr_1-tr_2)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",tr_2-tr_3)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",tr_3-tr_4)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",tr_4-tr_5)","v":" "}]
[]
[null,"Variation cumulée de la trésorerie",null,{"$f":"IF(b_1=\" \",\" \",tr_1-tr_5)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",tr_2-tr_5)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",tr_3-tr_5)","v":" "}]
[]
[]
[null,"Endettement financier net hors crédit-bail",null,{"$f":"IF(ca_1=0,\" \",D12-tr_1)","v":" "},{"$f":"IF(ISERROR((D39/F39)-1),\" \",(D39/F39)-1)","v":" "},{"$f":"IF(ca_2=0,\" \",F12-tr_2)","v":" "},{"$f":"IF(ISERROR((F39/H39)-1),\" \",(F39/H39)-1)","v":" "},{"$f":"IF(ca_3=0,\" \",H12-tr_3)","v":" "},{"$f":"IF(ISERROR((H39/J39)-1),\" \",(H39/J39)-1)","v":" "},{"$f":"IF(ca_4=0,\" \",J12-tr_4)","v":" "},{"$f":"IF(ISERROR((J39/L39)-1),\" \",(J39/L39)-1)","v":" "},{"$f":"IF(ca_5=0,\" \",L12-tr_5)","v":" "}]
[null,"Endettement financier net avec crédit-bail",null,{"$f":"IF(ca_1=0,\" \",D39+encoursCB_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",F39+encoursCB_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",H39+encoursCB_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",J39+encoursCB_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",L39+encoursCB_5)","v":" "}]
[]
[null,"Evaluation de l'endettement moyen","Taux",{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},null,{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d)","v":" "}]
[null,"Montant des charges financières","2052-GR",{"$f":"gr_1","v":{"v":0,"d":"0 "}},null,{"$f":"gr_2","v":{"v":0,"d":"0 "}},null,{"$f":"gr_3","v":{"v":0,"d":"0 "}},null,{"$f":"gr_4","v":{"v":0,"d":"0 "}},null,{"$f":"gr_5","v":{"v":0,"d":"0 "}}]
[null,"Evaluation pour un taux moyen de : ",null,{"$f":"IF(ISERROR($D$43/C44),\" \",$D$43/C44)","v":" "},null,{"$f":"IF(ISERROR($F$43/C44),\" \",$F$43/C44)","v":" "},null,{"$f":"IF(ISERROR($H$43/C44),\" \",$H$43/C44)","v":" "},null,{"$f":"IF(ISERROR($J$43/C44),\" \",$J$43/C44)","v":" "},null,{"$f":"IF(ISERROR($L$43/C44),\" \",$L$43/C44)","v":" "}]
[null,"Evaluation pour un taux moyen de : ",null,{"$f":"IF(ISERROR($D$43/C45),\" \",$D$43/C45)","v":" "},null,{"$f":"IF(ISERROR($F$43/C45),\" \",$F$43/C45)","v":" "},null,{"$f":"IF(ISERROR($H$43/C45),\" \",$H$43/C45)","v":" "},null,{"$f":"IF(ISERROR($J$43/C45),\" \",$J$43/C45)","v":" "},null,{"$f":"IF(ISERROR($L$43/C45),\" \",$L$43/C45)","v":" "}]
[null,"Evaluation pour un taux moyen de : ",null,{"$f":"IF(ISERROR($D$43/C46),\" \",$D$43/C46)","v":" "},null,{"$f":"IF(ISERROR($F$43/C46),\" \",$F$43/C46)","v":" "},null,{"$f":"IF(ISERROR($H$43/C46),\" \",$H$43/C46)","v":" "},null,{"$f":"IF(ISERROR($J$43/C46),\" \",$J$43/C46)","v":" "},null,{"$f":"IF(ISERROR($L$43/C46),\" \",$L$43/C46)","v":" "}]
[null,"Evaluation pour un taux moyen de : ",null,{"$f":"IF(ISERROR($D$43/C47),\" \",$D$43/C47)","v":" "},null,{"$f":"IF(ISERROR($F$43/C47),\" \",$F$43/C47)","v":" "},null,{"$f":"IF(ISERROR($H$43/C47),\" \",$H$43/C47)","v":" "},null,{"$f":"IF(ISERROR($J$43/C47),\" \",$J$43/C47)","v":" "},null,{"$f":"IF(ISERROR($L$43/C47),\" \",$L$43/C47)","v":" "}]
[null,"Evaluation pour un taux moyen de : ",null,{"$f":"IF(ISERROR($D$43/C48),\" \",$D$43/C48)","v":" "},null,{"$f":"IF(ISERROR($F$43/C48),\" \",$F$43/C48)","v":" "},null,{"$f":"IF(ISERROR($H$43/C48),\" \",$H$43/C48)","v":" "},null,{"$f":"IF(ISERROR($J$43/C48),\" \",$J$43/C48)","v":" "},null,{"$f":"IF(ISERROR($L$43/C48),\" \",$L$43/C48)","v":" "}]
[]
[null,"II - Bilan économique",null,{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d)","v":" "}]
[{"$nulls":3},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},"%"]
[null,"Capitaux propres",null,{"$f":"rp_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(D52/D54),\" \",D52/D54)","v":" "},{"$f":"rp_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F52/F54),\" \",F52/F54)","v":" "},{"$f":"rp_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H52/H54),\" \",H52/H54)","v":" "},{"$f":"rp_4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J52/J54),\" \",J52/J54)","v":" "},{"$f":"rp_5","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L52/L54),\" \",L52/L54)","v":" "}]
[null,"Dettes financières nettes",null,{"$f":"IF(ISERROR(emp_1-tr_1),\" \",emp_1-tr_1)","v":" "},{"$f":"IF(ISERROR(D53/D54),\" \",D53/D54)","v":" "},{"$f":"IF(ISERROR(emp_2-tr_2),\" \",emp_2-tr_2)","v":" "},{"$f":"IF(ISERROR(F53/F54),\" \",F53/F54)","v":" "},{"$f":"IF(ISERROR(emp_3-tr_3),\" \",emp_3-tr_3)","v":" "},{"$f":"IF(ISERROR(H53/H54),\" \",H53/H54)","v":" "},{"$f":"IF(ISERROR(emp_4-tr_4),\" \",emp_4-tr_4)","v":" "},{"$f":"IF(ISERROR(J53/J54),\" \",J53/J54)","v":" "},{"$f":"IF(ISERROR(emp_5-tr_5),\" \",emp_5-tr_5)","v":" "},{"$f":"IF(ISERROR(L53/L54),\" \",L53/L54)","v":" "}]
[null,"Total des capitaux employés",null,{"$f":"SUM(D52:D53)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_1=\" \",\" \",100%)","v":" "},{"$f":"SUM(F52:F53)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_2=\" \",\" \",100%)","v":" "},{"$f":"SUM(H52:H53)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_3=\" \",\" \",100%)","v":" "},{"$f":"SUM(J52:J53)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_4=\" \",\" \",100%)","v":" "},{"$f":"SUM(L52:L53)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_5=\" \",\" \",100%)","v":" "}]
[null,"Immobilisations incorporelles",null,{"$f":"bilan!E14+do_1-ae_1+lw_1-ph_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(D55/D60),\" \",D55/D60)","v":" "},{"$f":"bilan!G14+do_2-ae_2+lw_2-ph_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F55/F60),\" \",F55/F60)","v":" "},{"$f":"bilan!I14+do_3-ae_3+lw_3-ph_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H55/H60),\" \",H55/H60)","v":" "},{"$f":"bilan!K2+do_4-ae_4+lw_4-ph_4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J55/J60),\" \",J55/J60)","v":" "},{"$f":"bilan!M14+do_5-ae_5+lw_5-ph_5","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L55/L60),\" \",L55/L60)","v":" "}]
[null,"Immobilisations corporelles",null,{"$f":"nh_1-qx_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(D56/D60),\" \",D56/D60)","v":" "},{"$f":"nh_2-qx_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F56/F60),\" \",F56/F60)","v":" "},{"$f":"nh_3-qx_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H56/H60),\" \",H56/H60)","v":" "},{"$f":"nh_4-qx_4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J56/J60),\" \",J56/J60)","v":" "},{"$f":"nh_5-qx_5","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L56/L60),\" \",L56/L60)","v":" "}]
[null,"Immobilisations financières",null,{"$f":"nk_1-x_1","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(D57/D60),\" \",D57/D60)","v":" "},{"$f":"nk_2-x_2","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F57/F60),\" \",F57/F60)","v":" "},{"$f":"nk_3-x_3","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H57/H60),\" \",H57/H60)","v":" "},{"$f":"nk_4-x_4","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J57/J60),\" \",J57/J60)","v":" "},{"$f":"nk_5-x_5","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L57/L60),\" \",L57/L60)","v":" "}]
[null,"Immobilisations totales",null,{"$f":"SUM(D55:D57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(D58/D60),\" \",D58/D60)","v":" "},{"$f":"SUM(F55:F57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(F58/F60),\" \",F58/F60)","v":" "},{"$f":"SUM(H55:H57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(H58/H60),\" \",H58/H60)","v":" "},{"$f":"SUM(J55:J57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(J58/J60),\" \",J58/J60)","v":" "},{"$f":"SUM(L55:L57)","v":{"v":0,"d":"0 "}},{"$f":"IF(ISERROR(L58/L60),\" \",L58/L60)","v":" "}]
[null,"Besoin en fonds de roulement",null,{"$f":"bfr_1","v":" "},{"$f":"IF(ISERROR(D59/D60),\" \",D59/D60)","v":" "},{"$f":"bfr_2","v":" "},{"$f":"IF(ISERROR(F59/F60),\" \",F59/F60)","v":" "},{"$f":"bfr_3","v":" "},{"$f":"IF(ISERROR(H59/H60),\" \",H59/H60)","v":" "},{"$f":"bfr_4","v":" "},{"$f":"IF(ISERROR(J59/J60),\" \",J59/J60)","v":" "},{"$f":"bfr_5","v":" "},{"$f":"IF(ISERROR(L59/L60),\" \",L59/L60)","v":" "}]
[null,"Total des emplois à financer",null,{"$f":"SUM(D58:D59)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_1=\" \",\" \",100%)","v":" "},{"$f":"SUM(F58:F59)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_2=\" \",\" \",100%)","v":" "},{"$f":"SUM(H58:H59)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_3=\" \",\" \",100%)","v":" "},{"$f":"SUM(J58:J59)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_4=\" \",\" \",100%)","v":" "},{"$f":"SUM(L58:L59)","v":{"v":0,"d":"0 "}},{"$f":"IF(b_5=\" \",\" \",100%)","v":" "}]

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[]
[null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},{"$nulls":3},"TABLEAU DE FINANCEMENT"]
[]
[null,"Unité monétaire :",null,null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},null,null,{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "}]
[]
[null,"Emplois stables",{"$nulls":4},"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource"]
[null,null,"Distributions mises en paiement au cours de l'exercice",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",ze_1)","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",ze_2)","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",ze_3)","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",ze_4)","v":" "}]
[null,null,"Acquisitions totales d'immobilisations",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",immo_1)","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",immo_2)","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",immo_3)","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",immo_4)","v":" "}]
[null,null,"Accroissement des non valeurs",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(nv_1<nv_2,nv_2-nv_1,0))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(nv_2<nv_3,nv_3-nv_2,0))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(nv_3<nv_4,nv_4-nv_3,0))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(nv_4<nv_5,nv_5-nv_4,0))","v":" "}]
[null,null,"Réduction des capitaux propres",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(cap_propres_1<0,cap_propres_1/-1,0))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(cap_propres_2<0,cap_propres_2/-1,0))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(cap_propres_3<0,cap_propres_3/-1,0))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(cap_propres_4<0,cap_propres_4/-1,0))","v":" "}]
[null,null,"Réduction des autres fonds propres propres",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(FP_1<0,FP_1/-1,0))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(FP_2<0,FP_2/-1,0))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(FP_3<0,FP_3/-1,0))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(FP_4<0,FP_4/-1,0))","v":" "}]
[null,null,"Remboursements des dettes financières",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",'Infos complémentaires'!F61+'Infos complémentaires'!F62)","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",'Infos complémentaires'!H61+'Infos complémentaires'!H62)","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",'Infos complémentaires'!J61+'Infos complémentaires'!J62)","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",'Infos complémentaires'!L61+'Infos complémentaires'!L62)","v":" "}]
[null,null,"Capital souscrit non appelé"]
[null,"Total Emplois",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",SUM(G7:G13))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",SUM(J7:J13))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",SUM(M7:M13))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",SUM(P7:P13))","v":" "}]
[]
[null,"Ressources stables",{"$nulls":4},"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource"]
[null,null,"Capacité d'autofinancement",{"$nulls":4},{"$f":"IF(ca_1=0,\" \",caf_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",caf_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",caf_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",caf_4)","v":" "}]
[null,null,"Cessions ou réductions totales d'immobilisations",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",cession_1)","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",cession_2)","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",cession_3)","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",cession_4)","v":" "}]
[null,null,"Augmentation des capitaux propres",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF(cap_propres_1>0,cap_propres_1,0))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(cap_propres_2>0,cap_propres_2,0))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(cap_propres_3>0,cap_propres_3,0))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(cap_propres_4>0,cap_propres_4,0))","v":" "}]
[null,null,"Augmentation des autres fonds propres",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF(FP_1>0,FP_1,0))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(FP_2>0,FP_2,0))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(FP_3>0,FP_3,0))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(FP_4>0,FP_4,0))","v":" "}]
[null,null,"Augmentation des dettes financières",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",'Infos complémentaires'!F59+'Infos complémentaires'!F60)","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",'Infos complémentaires'!H59+'Infos complémentaires'!H60)","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",'Infos complémentaires'!J59+'Infos complémentaires'!J60)","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",'Infos complémentaires'!L59+'Infos complémentaires'!L60)","v":" "}]
[null,null,"Diminution des non valeurs",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF(nv_1>nv_2,nv_1-nv_2,0))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(nv_2>nv_3,nv_2-nv_3,0))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(nv_3>nv_4,nv_3-nv_4,0))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(nv_4>nv_5,nv_4-nv_5,0))","v":" "}]
[null,"Total Ressources",{"$nulls":5},{"$f":"IF(b_1=\" \",\" \",SUM(H17:H22))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",SUM(K17:K22))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",SUM(N17:N22))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",SUM(Q17:Q22))","v":" "}]
[]
[null,null,"Le fonds de roulement a augmenté de",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF(H23<G14,0,H23-G14))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(K23<J14,0,K23-J14))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(N23<M14,0,N23-M14))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(Q23<P14,0,Q23-P14))","v":" "}]
[]
[null,null,"Le fonds de roulement a diminué de",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(H23>G14,0,G14-H23))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(K23>J14,0,J14-K23))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(N23>M14,0,M14-N23))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(Q23>P14,0,P14-Q23))","v":" "}]
[]
[null,"Variation des actifs d'exploitation",{"$nulls":4},"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource"]
[null,null,"Stocks et en-cours",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(st_1<st_2,0,st_1-st_2))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(st_1>st_2,0,st_2-st_1))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(st_2<st_3,0,st_2-st_3))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(st_2>st_3,0,st_3-st_2))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(st_3<st_4,0,st_3-st_4))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(st_3>st_4,0,st_4-st_3))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(st_4<st_5,0,st_4-st_5))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(st_4>st_5,0,st_5-st_4))","v":""}]
[null,null,"Créances clients",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(clt_brut_1<clt_brut_2,0,clt_brut_1-clt_brut_2))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(clt_brut_1>clt_brut_2,0,clt_brut_2-clt_brut_1))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(clt_brut_2<clt_brut_3,0,clt_brut_2-clt_brut_3))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(clt_brut_2>clt_brut_3,0,clt_brut_3-clt_brut_2))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(clt_brut_3<clt_brut_4,0,clt_brut_3-clt_brut_4))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(clt_brut_3>clt_brut_4,0,clt_brut_4-clt_brut_3))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(clt_brut_4<clt_brut_5,0,clt_brut_4-clt_brut_5))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(clt_brut_4>clt_brut_5,0,clt_brut_5-clt_brut_4))","v":""}]
[null,null,"Autres créances",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(acre_1<acre_2,0,acre_1-acre_2))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(acre_1>acre_2,0,acre_2-acre_1))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(acre_2<acre_3,0,acre_2-acre_3))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(acre_2>acre_3,0,acre_3-acre_2))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(acre_3<acre_4,0,acre_3-acre_4))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(acre_3>acre_4,0,acre_4-acre_3))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(acre_4<acre_5,0,acre_4-acre_5))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(acre_4>acre_5,0,acre_5-acre_4))","v":""}]
[null,null,"Charges constatées d'avance",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(cca_1<cca_2,0,cca_1-cca_2))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(cca_1>cca_2,0,cca_2-cca_1))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(cca_2<cca_3,0,cca_2-cca_3))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(cca_2>cca_3,0,cca_3-cca_2))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(cca_3<cca_4,0,cca_3-cca_4))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(cca_3>cca_4,0,cca_4-cca_3))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(cca_4<cca_5,0,cca_4-cca_5))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(cca_4>cca_5,0,cca_5-cca_4))","v":""}]
[null,"Variation des dettes d'exploitation",{"$nulls":4},"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource"]
[null,null,"Dettes fournisseurs",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(dx_1>dx_2,0,dx_2-dx_1))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(dx_1<dx_2,0,dx_1-dx_2))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(dx_2>dx_3,0,dx_3-dx_2))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(dx_2<dx_3,0,dx_2-dx_3))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(dx_3>dx_4,0,dx_4-dx_3))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(dx_3<dx_4,0,dx_3-dx_4))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(dx_4>dx_5,0,dx_5-dx_4))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(dx_4<dx_5,0,dx_4-dx_5))","v":""}]
[null,null,"Dettes fiscales et sociales",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(dfse_1>dfse_2,0,dfse_2-dfse_1))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(dfse_1<dfse_2,0,dfse_1-dfse_2))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(dfse_2>dfse_3,0,dfse_3-dfse_2))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(dfse_2<dfse_3,0,dfse_2-dfse_3))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(dfse_3>dfse_4,0,dfse_4-dfse_3))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(dfse_3<dfse_4,0,dfse_3-dfse_4))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(dfse_4>dfse_5,0,dfse_5-dfse_4))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(dfse_4<dfse_5,0,dfse_4-dfse_5))","v":""}]
[null,null,"Autres dettes",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(ade_1>=ade_2,0,ade_2-ade_1))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(ade_1<=ade_2,0,ade_1-ade_2))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(ade_2>=ade_3,0,ade_3-ade_2))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(ade_2<=ade_3,0,ade_2-ade_3))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(ade_3>=ade_4,0,ade_4-ade_3))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(ade_3<=ade_4,0,ade_3-ade_4))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(ade_4>=ade_5,0,ade_5-ade_4))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(ade_4<=ade_5,0,ade_4-ade_5))","v":""}]
[null,null,"Produits constatés d'avance",{"$nulls":3},{"$f":"IF(b_1=\" \",\"\",IF(pca_1>pca_2,0,pca_2-pca_1))","v":""},{"$f":"IF(b_1=\" \",\"\",IF(pca_1<pca_2,0,pca_1-pca_2))","v":""},null,{"$f":"IF(b_2=\" \",\"\",IF(pca_2>pca_3,0,pca_3-pca_2))","v":""},{"$f":"IF(b_2=\" \",\"\",IF(pca_2<pca_3,0,pca_2-pca_3))","v":""},null,{"$f":"IF(b_3=\" \",\"\",IF(pca_3>pca_4,0,pca_4-pca_3))","v":""},{"$f":"IF(b_3=\" \",\"\",IF(pca_3<pca_4,0,pca_3-pca_4))","v":""},null,{"$f":"IF(b_4=\" \",\"\",IF(pca_4>pca_5,0,pca_5-pca_4))","v":""},{"$f":"IF(b_4=\" \",\"\",IF(pca_4<pca_5,0,pca_4-pca_5))","v":""}]
[]
[{"$nulls":6},{"$f":"IF(b_1=\" \",\" \",SUM(G30:G38))","v":" "},{"$f":"IF(b_1=\" \",\" \",SUM(H30:H38))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",SUM(J30:J38))","v":" "},{"$f":"IF(b_2=\" \",\" \",SUM(K30:K38))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",SUM(M30:M38))","v":" "},{"$f":"IF(b_3=\" \",\" \",SUM(N30:N38))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",SUM(P30:P38))","v":" "},{"$f":"IF(b_4=\" \",\" \",SUM(Q30:Q38))","v":" "}]
[]
[null,"Le besoin en fonds de roulement d'exploitation a diminué de",{"$nulls":5},{"$f":"IF(b_1=\" \",\" \",IF(G40>H40,0,H40-G40))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(J40>K40,0,K40-J40))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(M40>N40,0,N40-M40))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(P40>Q40,0,Q40-P40))","v":" "}]
[]
[null,"Le besoin en fonds de roulement d'exploitation a augmenté de",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF(G40<H40,0,G40-H40))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(J40<K40,0,J40-K40))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(M40<N40,0,M40-N40))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(P40<Q40,0,P40-Q40))","v":" "}]
[]
[null,"Variation hors exploitation",{"$nulls":4},"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource",null,"Emploi","Ressource"]
[null,null,"Impôts sur les bénéfices (créance)",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(vm_1<vm_2,0,vm_1-vm_2))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(vm_1>vm_2,0,vm_2-vm_1))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(vm_2<vm_3,0,vm_2-vm_3))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(vm_2>vm_3,0,vm_3-vm_2))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(vm_3<vm_4,0,vm_3-vm_4))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(vm_3>vm_4,0,vm_4-vm_3))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(vm_4<vm_5,0,vm_4-vm_5))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(vm_4>vm_5,0,vm_5-vm_4))","v":" "}]
[null,null,"Groupe et associés (créance)",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(vc_1<vc_2,0,vc_1-vc_2))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(vc_1>vc_2,0,vc_2-vc_1))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(vc_2<vc_3,0,vc_2-vc_3))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(vc_2>vc_3,0,vc_3-vc_2))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(vc_3<vc_4,0,vc_3-vc_4))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(vc_3>vc_4,0,vc_4-vc_3))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(vc_4<vc_5,0,vc_4-vc_5))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(vc_4>vc_5,0,vc_5-vc_4))","v":" "}]
[null,null,"Capital souscrit et appelé, non versé",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(cb_1<cb_2,0,cb_1-cb_2))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(cb_1>cb_2,0,cb_2-cb_1))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(cb_2<cb_3,0,cb_2-cb_3))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(cb_2>cb_3,0,cb_3-cb_2))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(cb_3<cb_4,0,cb_3-cb_4))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(cb_3>cb_4,0,cb_4-cb_3))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(cb_4<cb_5,0,cb_4-cb_5))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(cb_4>cb_5,0,cb_5-cb_4))","v":" "}]
[null,null,"Impôts sur les bénéfices (dette)",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(is_1>is_2,0,is_2-is_1))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(is_1<is_2,0,is_1-is_2))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(is_2>is_3,0,is_3-is_2))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(is_2<is_3,0,is_2-is_3))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(is_3>is_4,0,is_4-is_3))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(is_3<is_4,0,is_3-is_4))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(is_4>is_5,0,is_5-is_4))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(is_4<is_5,0,is_4-is_5))","v":" "}]
[null,null,"Dettes sur immobilisations",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(dz_1>dz_2,0,dz_2-dz_1))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(dz_1<dz_2,0,dz_1-dz_2))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(dz_2>dz_3,0,dz_3-dz_2))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(dz_2<dz_3,0,dz_2-dz_3))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(dz_3>dz_4,0,dz_4-dz_3))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(dz_3<dz_4,0,dz_3-dz_4))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(dz_4>dz_5,0,dz_5-dz_4))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(dz_4<dz_5,0,dz_4-dz_5))","v":" "}]
[null,null,"Groupe et associés (dette)",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(vi_1>vi_2,0,vi_2-vi_1))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(vi_1<vi_2,0,vi_1-vi_2))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(vi_2>vi_3,0,vi_3-vi_2))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(vi_2<vi_3,0,vi_2-vi_3))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(vi_3>vi_4,0,vi_4-vi_3))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(vi_3<vi_4,0,vi_3-vi_4))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(vi_4>vi_5,0,vi_5-vi_4))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(vi_4<vi_5,0,vi_4-vi_5))","v":" "}]
[null,null,"Autres dettes",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF(ea_1>ea_2,0,ea_2-ea_1))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(ea_1<ea_2,0,ea_1-ea_2))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(ea_2>ea_3,0,ea_3-ea_2))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(ea_2<ea_3,0,ea_2-ea_3))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(ea_3>ea_4,0,ea_4-ea_3))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(ea_3<ea_4,0,ea_3-ea_4))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(ea_4>ea_5,0,ea_5-ea_4))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(ea_4<ea_5,0,ea_4-ea_5))","v":" "}]
[null,"Variation nette hors exploitation",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF((G47+G48+G49+G50+G51+G52+G53)<(H47+H48+H49+H50+H51+H52+H53),0,G47+G48+G49+G50+G51+G52+G53-H47-H48-H49-H50-H51-H52-H53))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF((H47+H48+H49+H50+H51+H52+H53)<(G47+G48+G49+G50+G51+G52+G53),0,H47+H48+H49+H50+H51+H52+H53-G47-G48-G49-G50-G51-G52-G53))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF((J47+J48+J49+J50+J51+J52+J53)<(K47+K48+K49+K50+K51+K52+K53),0,J47+J48+J49+J50+J51+J52+J53-K47-K48-K49-K50-K51-K52-K53))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF((K47+K48+K49+K50+K51+K52+K53)<(J47+J48+J49+J50+J51+J52+J53),0,K47+K48+K49+K50+K51+K52+K53-J47-J48-J49-J50-J51-J52-J53))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF((M47+M48+M49+M50+M51+M52+M53)<(N47+N48+N49+N50+N51+N52+N53),0,M47+M48+M49+M50+M51+M52+M53-N47-N48-N49-N50-N51-N52-N53))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF((N47+N48+N49+N50+N51+N52+N53)<(M47+M48+M49+M50+M51+M52+M53),0,N47+N48+N49+N50+N51+N52+N53-M47-M48-M49-M50-M51-M52-M53))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF((P47+P48+P49+P50+P51+P52+P53)<(Q47+Q48+Q49+Q50+Q51+Q52+Q53),0,P47+P48+P49+P50+P51+P52+P53-Q47-Q48-Q49-Q50-Q51-Q52-Q53))","v":" "},{"$f":"IF(b_4=\" \",\" \",IF((Q47+Q48+Q49+Q50+Q51+Q52+Q53)<(P47+P48+P49+P50+P51+P52+P53),0,Q47+Q48+Q49+Q50+Q51+Q52+Q53-P47-P48-P49-P50-P51-P52-P53))","v":" "}]
[]
[null,"Le besoin en fonds de roulement global a diminué de",{"$nulls":5},{"$f":"IF(b_1=\" \",\" \",IF(H42-G44+H54-G54<0,0,H42-G44+H54-G54))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF(K42-J44+K54-J54<0,0,K42-J44+K54-J54))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF(N42-M44+N54-M54<0,0,N42-M44+N54-M54))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF(Q42-P44+Q54-P54<0,0,Q42-P44+Q54-P54))","v":" "}]
[]
[null,"Le besoin en fonds de roulement global a augmenté de",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF((G44-H42+G54-H54)<0,0,G44-H42+G54-H54))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF((J44-K42+J54-K54)<0,0,J44-K42+J54-K54))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF((M44-N42+M54-N54)<0,0,M44-N42+M54-N54))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF((P44-Q42+P54-Q54)<0,0,P44-Q42+P54-Q54))","v":" "}]
[]
[]
[null,"La trésorerie a augmenté de",{"$nulls":5},{"$f":"IF(b_1=\" \",\" \",IF((H25-G27+H56-G58)<=0,0,H25-G27+H56-G58))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF((K25-J27+K56-J58)<=0,0,K25-J27+K56-J58))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF((N25-M27+N56-M58)<=0,0,N25-M27+N56-M58))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF((Q25-P27+Q56-P58)<=0,0,Q25-P27+Q56-P58))","v":" "}]
[]
[null,"La trésorerie a diminué de",{"$nulls":4},{"$f":"IF(b_1=\" \",\" \",IF((H25-G27+H56-G58)>=0,0,G27-H25+G58-H56))","v":" "},null,null,{"$f":"IF(b_2=\" \",\" \",IF((K25-J27+K56-J58)>=0,0,J27-K25+J58-K56))","v":" "},null,null,{"$f":"IF(b_3=\" \",\" \",IF((N25-M27+N56-M58)>=0,0,M27-N25+M58-N56))","v":" "},null,null,{"$f":"IF(b_4=\" \",\" \",IF((Q25-P27+Q56-P58)>=0,0,P27-Q25+P58-Q56))","v":" "}]
[]
[]
[{"$nulls":4},"Contrôle de cohérence de la  variation de trésorerie",null,{"$f":"IF(b_1=\" \",\" \",IF(vtr_1>0,\" \",(G63/-1)-vtr_1))","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(vtr_1<0,\" \",H61-vtr_1))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(vtr_2>0,\" \",(J63/-1)-vtr_2))","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(vtr_2<0,\" \",K61-vtr_2))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(vtr_3>0,\" \",(M63/-1)-vtr_3))","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(vtr_3<0,\" \",N61-vtr_3))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(vtr_4>0,\" \",(P63/-1)-vtr_4))","v":" "}]

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[]
[null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(d),\" \",d+4)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d+3)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d+2)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d+1)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d)","v":" "}]
[{"$nulls":5},{"$f":"IF(ISBLANK(du_1),\" \",du_1)","v":" "},null,{"$f":"IF(ISBLANK(du_2),\" \",du_2)","v":" "},null,{"$f":"IF(ISBLANK(du_3),\" \",du_3)","v":" "},null,{"$f":"IF(ISBLANK(du_4),\" \",du_4)","v":" "},null,{"$f":"IF(ISBLANK(du_5),\" \",du_5)","v":" "}]
[null,"Score3, bilan, conseil entreprise et scoring gratuit",{"$nulls":3},"bilans gratuits"]
[null,"A - Activité et profitabilité","Commentaire"]
[null,"Chiffre d'affaires","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",ca_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",ca_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",ca_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",ca_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",ca_5)","v":" "}]
[null,null,"D apparente","%",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",(ca_1/ca_2)-1)),\" \",IF(ca_1=0,\" \",(ca_1/ca_2)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",(ca_2/ca_3)-1)),\" \",IF(ca_2=0,\" \",(ca_2/ca_3)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",(ca_3/ca_4)-1)),\" \",IF(ca_3=0,\" \",(ca_3/ca_4)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",(ca_4/ca_5)-1)),\" \",IF(ca_4=0,\" \",(ca_4/ca_5)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",(ca_5/ca_6)-1)),\" \",IF(ca_5=0,\" \",(ca_5/ca_6)-1))","v":" "}]
[]
[null,null,"Evolution annuelle du chiffre d'affaires",null,null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",((ca_1*12/du_1)/(ca_2*12/du_2))-1)),\" \",IF(ca_1=0,\" \",((ca_1*12/du_1)/(ca_2*12/du_2))-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",((ca_2*12/du_2)/(ca_3*12/du_3))-1)),\" \",IF(ca_2=0,\" \",((ca_2*12/du_2)/(ca_3*12/du_3))-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",((ca_3*12/du_3)/(ca_4*12/du_4))-1)),\" \",IF(ca_3=0,\" \",((ca_3*12/du_3)/(ca_4*12/du_4))-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",((ca_4*12/du_4)/(ca_5*12/du_5))-1)),\" \",IF(ca_4=0,\" \",((ca_4*12/du_4)/(ca_5*12/du_5))-1))","v":" "},null,{"$f":"IF(ISERROR(IF(OR(ca_5=0,ca_6=0),\" \",((ca_5*12/du_5)/(ca_5*12/du_5))-1)),\" \",IF(OR(ca_5=0,ca_6=0),\" \",((ca_5*12/du_5)/(ca_6*12/du_6))-1))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F9=\" \",\" \",IF(F9<-1%,\"Baisse du chiffre d'affaires\",IF(F9<1%,\"Stagnation du chiffre d'affaires\",\"Chiffre d'affaires en progression\")))","v":" "},null,{"$f":"IF(H9=\" \",\" \",IF(H9<-1%,\"Baisse du chiffre d'affaires\",IF(H9<1%,\"Stagnation du chiffre d'affaires\",\"Chiffre d'affaires en progression\")))","v":" "},null,{"$f":"IF(J9=\" \",\" \",IF(J9<-1%,\"Baisse du chiffre d'affaires\",IF(J9<1%,\"Stagnation du chiffre d'affaires\",\"Chiffre d'affaires en progression\")))","v":" "},null,{"$f":"IF(L9=\" \",\" \",IF(L9<-1%,\"Baisse du chiffre d'affaires\",IF(L9<1%,\"Stagnation du chiffre d'affaires\",\"Chiffre d'affaires en progression\")))","v":" "},null,{"$f":"IF(ca_6=0,\" \",IF(ISBLANK(N9),\" \",IF(N9<-1%,\"Baisse du chiffre d'affaires\",IF(N9<1%,\"Stagnation du chiffre d'affaires\",\"Chiffre d'affaires en progression\"))))","v":" "}]
[]
[null,null,"Part du chiffre d'affaires à l'exportation",null,null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",resultat!E39)),\" \",IF(ca_1=0,\" \",resultat!E39))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",resultat!F39)),\" \",IF(ca_2=0,\" \",resultat!F39))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",resultat!G39)),\" \",IF(ca_3=0,\" \",resultat!G39))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",resultat!H39)),\" \",IF(ca_4=0,\" \",resultat!H39))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",resultat!I39)),\" \",IF(ca_5=0,\" \",resultat!I39))","v":" "}]
[]
[null,null,{"$f":"IF(resultat!H4=\"PB\",\"Part du chiffre d'affaires produit\",\" \")","v":" "},null,null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",IF(activité=\"PB\",resultat!E20,\" \"))),\" \",IF(ca_1=0,\" \",IF(activité=\"PB\",resultat!E20,\" \")))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",IF(activité=\"PB\",resultat!F20,\" \"))),\" \",IF(ca_2=0,\" \",IF(activité=\"PB\",resultat!F20,\" \")))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",IF(activité=\"PB\",resultat!G20,\" \"))),\" \",IF(ca_3=0,\" \",IF(activité=\"PB\",resultat!G20,\" \")))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",IF(activité=\"PB\",resultat!H20,\" \"))),\" \",IF(ca_4=0,\" \",IF(activité=\"PB\",resultat!H20,\" \")))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",IF(activité=\"PB\",resultat!I20,\" \"))),\" \",IF(ca_5=0,\" \",IF(activité=\"PB\",resultat!I20,\" \")))","v":" "}]
[]
[null,null,"Effectif moyen salarié",null,null,{"$f":"IF(ca_1=0,\" \",IF(yp_1=0,\" \",yp_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(yp_2=0,\" \",yp_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(yp_3=0,\" \",yp_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(yp_4=0,\" \",yp_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(yp_5=0,\" \",yp_5))","v":" "}]
[null,null,"Effectif moyen personnel extérieur",null,null,{"$f":"IF(ca_1=0,\" \",IF(interim_1=0,\" \",interim_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(interim_2=0,\" \",interim_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(interim_3=0,\" \",interim_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(interim_4=0,\" \",interim_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(interim_5=0,\" \",interim_5))","v":" "}]
[null,null,"Effectif moyen total",null,null,{"$f":"IF(ca_1=0,\" \",IF(e_1=0,\" \",e_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(e_2=0,\" \",e_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(e_3=0,\" \",e_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(e_4=0,\" \",e_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(e_5=0,\" \",e_5))","v":" "}]
[{"$nulls":5},{"$f":"IF(ca_1=0,\" \",IF(e_1=0,\" \",(ca_1*12/du_1)/e_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(e_2=0,\" \",(ca_2*12/du_2)/e_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(e_3=0,\" \",(ca_3*12/du_3)/e_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(e_4=0,\" \",(ca_4*12/du_4)/e_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(e_5=0,\" \",(ca_5*12/du_5)/e_5))","v":" "}]
[null,null,"Taux de recours à du personnel extérieur",null,null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",F18/F17)),\" \",IF(ca_1=0,\" \",F18/F17))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",H18/H17)),\" \",IF(ca_2=0,\" \",H18/H17))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",J18/J17)),\" \",IF(ca_3=0,\" \",J18/J17))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",L18/L17)),\" \",IF(ca_4=0,\" \",L18/L17))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",N18/N17)),\" \",IF(ca_5=0,\" \",N18/N17))","v":" "}]
[]
[null,null,"Chiffre d'affaires annuel par salarié",null,null,{"$f":"IF(F20=\" \",\" \",IF(u=\"K€\",F20,IF(u=\"€\",F20/1000)))","v":" "},null,{"$f":"IF(H20=\" \",\" \",IF(u=\"K€\",H20,IF(u=\"€\",H20/1000)))","v":" "},null,{"$f":"IF(J20=\" \",\" \",IF(u=\"K€\",J20,IF(u=\"€\",J20/1000)))","v":" "},null,{"$f":"IF(L20=\" \",\" \",IF(u=\"K€\",L20,IF(u=\"€\",L20/1000)))","v":" "},null,{"$f":"IF(N20=\" \",\" \",IF(u=\"K€\",N20,IF(u=\"€\",N20/1000)))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F23=\" \",\" \",IF(F23>(H23*1.01),\"Gain de productivité\",IF(F23<(H23/1.01),\"Perte de productivité\",\" \")))","v":" "},null,{"$f":"IF(H23=\" \",\" \",IF(H23>(J23*1.01),\"Gain de productivité\",IF(H23<(J23/1.01),\"Perte de productivité\",\" \")))","v":" "},null,{"$f":"IF(J23=\" \",\" \",IF(J23>(L23*1.01),\"Gain de productivité\",IF(J23<(L23/1.01),\"Perte de productivité\",\" \")))","v":" "},null,{"$f":"IF(L23=\" \",\" \",IF(L23>(N23*1.01),\"Gain de productivité\",IF(L23<(N23/1.01),\"Perte de productivité\",\" \")))","v":" "}]
[null,null,"Commentaire"]
[null,"Production","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(pr_1=0,\" \",pr_1)","v":" "},null,{"$f":"IF(pr_2=0,\" \",pr_2)","v":" "},null,{"$f":"IF(pr_3=0,\" \",pr_3)","v":" "},null,{"$f":"IF(pr_4=0,\" \",pr_4)","v":" "},null,{"$f":"IF(pr_5=0,\" \",pr_5)","v":" "}]
[null,null,"Evolution","%",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",(pr_1/pr_2)-1)),\" \",IF(ca_1=0,\" \",(pr_1/pr_2)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",(pr_2/pr_3)-1)),\" \",IF(ca_2=0,\" \",(pr_2/pr_3)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",(pr_3/pr_4)-1)),\" \",IF(ca_3=0,\" \",(pr_3/pr_4)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",(pr_4/pr_5)-1)),\" \",IF(ca_4=0,\" \",(pr_4/pr_5)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",(pr_5/pr_6)-1)),\" \",IF(ca_5=0,\" \",(pr_5/pr_6)-1))","v":" "}]
[null,null,"Commentaire"]
[null,"Marge commerciale","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(mc_1=0,\" \",mc_1)","v":" "},null,{"$f":"IF(mc_2=0,\" \",mc_2)","v":" "},null,{"$f":"IF(mc_3=0,\" \",mc_3)","v":" "},null,{"$f":"IF(mc_4=0,\" \",mc_4)","v":" "},null,{"$f":"IF(mc_5=0,\" \",mc_5)","v":" "}]
[null,null,"Taux de marge commerciale",null,null,{"$f":"IF(ca_1=0,\" \",IF(mc_1=\" \",\" \",mc_1/fc_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(mc_2=\" \",\" \",mc_2/fc_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(mc_3=\" \",\" \",mc_3/fc_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(mc_4=\" \",\" \",mc_4/fc_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(mc_5=\" \",\" \",mc_5/fc_5))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F31=\" \",\" \",IF((F31-H31)>0.1%,\"Gain de marge\",IF((F31-H31)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(H31=\" \",\" \",IF((H31-J31)>0.1%,\"Gain de marge\",IF((H31-J31)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(J31=\" \",\" \",IF((J31-L31)>0.1%,\"Gain de marge\",IF((J31-L31)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(L31=\" \",\" \",IF((L31-N31)>0.1%,\"Gain de marge\",IF((L31-N31)<-0.1%,\"Perte de marge\",\" \")))","v":" "}]
[]
[{"$nulls":3},"Taux de marge moyen du secteur"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F35),\" \",IF(F31<(0.99*F35),\"Défavorable\",IF(F31>(F35*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H35),\" \",IF(H31<(0.99*H35),\"Défavorable\",IF(H31>(H35*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J35),\" \",IF(J31<(0.99*J35),\"Défavorable\",IF(J31>(J35*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L35),\" \",IF(L31<(0.99*L35),\"Défavorable\",IF(L31>(L35*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N35),\" \",IF(N31<(0.99*N35),\"Défavorable\",IF(N31>(N35*1.01),\"Favorable\",\"Correct \")))","v":" "}]
[]
[null,"Marge brute sur production \nde biens ou de services","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(mb_1=0,\" \",mb_1)","v":" "},null,{"$f":"IF(mb_2=0,\" \",mb_2)","v":" "},null,{"$f":"IF(mb_3=0,\" \",mb_3)","v":" "},null,{"$f":"IF(mb_4=0,\" \",mb_4)","v":" "},null,{"$f":"IF(mb_5=0,\" \",mb_5)","v":" "}]
[null,null,"Taux de marge brute sur PB ou PS",null,null,{"$f":"IF(ca_1=0,\" \",IF(mb_1=0,\" \",IF(mb_1=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_1/ff_1,IF(resultat!$H$4=\"PS\",mb_1/fi_1,\" \")))))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(mb_2=0,\" \",IF(mb_2=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_2/ff_2,IF(resultat!$H$4=\"PS\",mb_2/fi_2,\" \")))))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(mb_3=0,\" \",IF(mb_3=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_3/ff_3,IF(resultat!$H$4=\"PS\",mb_3/fi_3,\" \")))))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(mb_4=0,\" \",IF(mb_4=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_4/ff_4,IF(resultat!$H$4=\"PS\",mb_4/fi_4,\" \")))))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(mb_5=0,\" \",IF(mb_5=\" \",\" \",IF(resultat!$H$4=\"PB\",mb_5/ff_5,IF(resultat!$H$4=\"PS\",mb_5/fi_5,\" \")))))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F40=\" \",\" \",IF((F40-H40)>0.1%,\"Gain de marge\",IF((F40-H40)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(H40=\" \",\" \",IF((H40-J40)>0.1%,\"Gain de marge\",IF((H40-J40)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(J40=\" \",\" \",IF((J40-L40)>0.1%,\"Gain de marge\",IF((J40-L40)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(L40=\" \",\" \",IF((L40-N40)>0.1%,\"Gain de marge\",IF((L40-N40)<-0.1%,\"Perte de marge\",\" \")))","v":" "}]
[]
[null,"Marge brute totale","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",pr_1-mse_1-mat_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",pr_2-mse_2-mat_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",pr_3-mse_3-mat_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",pr_4-mse_4-mat_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",pr_5-mse_5-mat_5)","v":" "}]
[null,null,"Taux de marge brute totale",null,null,{"$f":"IF(ca_1=0,\" \",F44/pr_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",H44/pr_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",J44/pr_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",L44/pr_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",N44/pr_5)","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F45=\" \",\" \",IF((F45-H45)>0.1%,\"Gain de marge\",IF((F45-H45)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(H45=\" \",\" \",IF((H45-J45)>0.1%,\"Gain de marge\",IF((H45-J45)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(J45=\" \",\" \",IF((J45-L45)>0.1%,\"Gain de marge\",IF((J45-L45)<-0.1%,\"Perte de marge\",\" \")))","v":" "},null,{"$f":"IF(L45=\" \",\" \",IF((L45-N45)>0.1%,\"Gain de marge\",IF((L45-N45)<-0.1%,\"Perte de marge\",\" \")))","v":" "}]
[null,null,"Commentaire"]
[null,"Valeur ajoutée","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(va_1=\" \",\" \",va_1)","v":" "},null,{"$f":"IF(va_2=\" \",\" \",va_2)","v":" "},null,{"$f":"IF(va_3=\" \",\" \",va_3)","v":" "},null,{"$f":"IF(va_4=\" \",\" \",va_4)","v":" "},null,{"$f":"IF(va_5=\" \",\" \",va_5)","v":" "}]
[null,null,"Taux de valeur ajoutée",null,null,{"$f":"IF(ca_1=0,\" \",IF(va_1=0,\" \",va_1/pr_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(va_2=0,\" \",va_2/pr_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(va_3=0,\" \",va_3/pr_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(va_4=0,\" \",va_4/pr_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(va_5=0,\" \",va_5/pr_5))","v":" "}]
[{"$nulls":5},{"$f":"IF(ca_1=0,\" \",IF(e_1=0,\" \",(va_1*12/du_1)/e_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(e_2=0,\" \",(va_2*12/du_2)/e_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(e_3=0,\" \",(va_3*12/du_3)/e_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(e_4=0,\" \",(va_4*12/du_4)/e_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(e_5=0,\" \",(va_5*12/du_5)/e_5))","v":" "}]
[null,null,"Valeur ajoutée produite par salarié",null,null,{"$f":"IF(F51=\" \",\" \",IF(u=\"K€\",F51,IF(u=\"€\",F51/1000)))","v":" "},null,{"$f":"IF(H51=\" \",\" \",IF(u=\"K€\",H51,IF(u=\"€\",H51/1000)))","v":" "},null,{"$f":"IF(J51=\" \",\" \",IF(u=\"K€\",J51,IF(u=\"€\",J51/1000)))","v":" "},null,{"$f":"IF(L51=\" \",\" \",IF(u=\"K€\",L51,IF(u=\"€\",L51/1000)))","v":" "},null,{"$f":"IF(N51=\" \",\" \",IF(u=\"K€\",N51,IF(u=\"€\",N51/1000)))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F52=\" \",\" \",IF(F52>(H52*1.01),\"Gain de productivité\",IF(F52<(H52/1.01),\"Perte de productivité\",\" \")))","v":" "},null,{"$f":"IF(H52=\" \",\" \",IF(H52>(J52*1.01),\"Gain de productivité\",IF(H52<(J52/1.01),\"Perte de productivité\",\" \")))","v":" "},null,{"$f":"IF(J52=\" \",\" \",IF(J52>(L52*1.01),\"Gain de productivité\",IF(J52<(L52/1.01),\"Perte de productivité\",\" \")))","v":" "},null,{"$f":"IF(L52=\" \",\" \",IF(L52>(N52*1.01),\"Gain de productivité\",IF(L52<(N52/1.01),\"Perte de productivité\",\" \")))","v":" "}]
[null,null,"Commentaire"]
[null,null,"Productivité du personnel (Ch. P./VA)",null,null,{"$f":"IF(ca_1=0,0,IF(p_1=0,0,p_1/va_1))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_2=0,0,IF(p_2=0,0,p_2/va_2))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_3=0,0,IF(p_3=0,0,p_3/va_3))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_4=0,0,IF(p_4=0,0,p_4/va_4))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_5=0,0,IF(p_5=0,0,p_5/va_5))","v":{"v":0,"d":"0.0%"}}]
[]
[{"$nulls":5},{"$f":"IF(F56=\" \",\" \",IF(F56<=75%,\" \",IF(F56<80%,\"Mauvais\",\"Très mauvais\")))","v":" "},null,{"$f":"IF(H56=\" \",\" \",IF(H56<=75%,\" \",IF(H56<80%,\"Mauvais\",\"Très mauvais\")))","v":" "},null,{"$f":"IF(J56=\" \",\" \",IF(J56<=75%,\" \",IF(J56<80%,\"Mauvais\",\"Très mauvais\")))","v":" "},null,{"$f":"IF(L56=\" \",\" \",IF(L56<=75%,\" \",IF(L56<80%,\"Mauvais\",\"Très mauvais\")))","v":" "},null,{"$f":"IF(N56=\" \",\" \",IF(N56<=75%,\" \",IF(N56<80%,\"Mauvais\",\"Très mauvais\")))","v":" "}]
[]
[null,null,"Salaire annuel moyen par salarié",null,null,{"$f":"IF(ca_1=0,\" \",IF(ISBLANK(yp_1),\" \",IF(fy_1=0,\" \",IF(u=\"K€\",(fy_1*12/du_1)/yp_1,IF(u=\"€\",(fy_1*12/du_1)/(yp_1*1000))))))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(ISBLANK(yp_2),\" \",IF(fy_2=0,\" \",IF(u=\"K€\",(fy_2*12/du_2)/yp_2,IF(u=\"€\",(fy_2*12/du_2)/(yp_2*1000))))))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(ISBLANK(yp_3),\" \",IF(fy_3=0,\" \",IF(u=\"K€\",(fy_3*12/du_3)/yp_3,IF(u=\"€\",(fy_3*12/du_3)/(yp_3*1000))))))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(ISBLANK(yp_4),\" \",IF(fy_4=0,\" \",IF(u=\"K€\",(fy_4*12/du_4)/yp_4,IF(u=\"€\",(fy_4*12/du_4)/(yp_4*1000))))))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(ISBLANK(yp_5),\" \",IF(fy_5=0,\" \",IF(u=\"K€\",(fy_5*12/du_5)/yp_5,IF(u=\"€\",(fy_5*12/du_5)/(yp_5*1000))))))","v":" "}]
[null,null,"Commentaire"]
[null,"Excédent brut \nd'exploitation","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ebe_1=\" \",\" \",ebe_1)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ebe_2=\" \",\" \",ebe_2)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ebe_3=\" \",\" \",ebe_3)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ebe_4=\" \",\" \",ebe_4)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ebe_5=\" \",\" \",ebe_5)","v":{"v":0,"d":"0 "}}]
[null,null,"Taux de marge brute d'exploitation",null,null,{"$f":"IF(ca_1=0,\" \",IF(ebe_1=\" \",\" \",ebe_1/pr_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(ebe_2=\" \",\" \",ebe_2/pr_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(ebe_3=\" \",\" \",ebe_3/pr_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(ebe_4=\" \",\" \",ebe_4/pr_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(ebe_5=\" \",\" \",ebe_5/pr_5))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F63=\" \",\" \",IF(F63<-0.5%,\"Très mauvais\",IF(F63<=1.5%,\"Mauvais\",IF(F63<7%,\"Médiocre\",IF(F63<15%,\"Moyen\",IF(F63<35%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(H63=\" \",\" \",IF(H63<-0.5%,\"Très mauvais\",IF(H63<=1.5%,\"Mauvais\",IF(H63<7%,\"Médiocre\",IF(H63<15%,\"Moyen\",IF(H63<35%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(J63=\" \",\" \",IF(J63<-0.5%,\"Très mauvais\",IF(J63<=1.5%,\"Mauvais\",IF(J63<7%,\"Médiocre\",IF(J63<15%,\"Moyen\",IF(J63<35%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(L63=\" \",\" \",IF(L63<-0.5%,\"Très mauvais\",IF(L63<=1.5%,\"Mauvais\",IF(L63<7%,\"Médiocre\",IF(L63<15%,\"Moyen\",IF(L63<35%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(N63=\" \",\" \",IF(N63<-0.5%,\"Très mauvais\",IF(N63<=1.5%,\"Mauvais\",IF(N63<7%,\"Médiocre\",IF(N63<15%,\"Moyen\",IF(N63<35%,\"Bon\",\"Excellent\"))))))","v":" "}]
[]
[null,null," EBE / VA",null,null,{"$f":"IF(ca_1=0,0,IF(p_1=0,0,ebe_1/va_1))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_2=0,0,IF(p_2=0,0,ebe_2/va_2))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_3=0,0,IF(p_3=0,0,ebe_3/va_3))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_4=0,0,IF(p_4=0,0,ebe_4/va_4))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_5=0,0,IF(p_5=0,0,ebe_5/va_5))","v":{"v":0,"d":"0.0%"}}]
[]
[null,null," Frais financiers / EBE",null,null,{"$f":"IF(ISERROR(IF(I_1=0,0,IF(ebe_1<0,\"EBE négatif\",I_1/ebe_1))),0,IF(I_1=0,0,IF(ebe_1<0,\"EBE négatif\",I_1/ebe_1)))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(I_2=0,0,IF(ebe_2<0,\"EBE négatif\",I_2/ebe_2))),0,IF(I_2=0,0,IF(ebe_2<0,\"EBE négatif\",I_2/ebe_2)))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(I_3=0,0,IF(ebe_3<0,\"EBE négatif\",I_3/ebe_3))),0,IF(I_3=0,0,IF(ebe_3<0,\"EBE négatif\",I_3/ebe_3)))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(I_4=0,0,IF(ebe_4<0,\"EBE négatif\",I_4/ebe_4))),0,IF(I_4=0,0,IF(ebe_4<0,\"EBE négatif\",I_4/ebe_4)))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(I_5=0,0,IF(ebe_5<0,\"EBE négatif\",I_5/ebe_5))),0,IF(I_5=0,0,IF(ebe_5<0,\"EBE négatif\",I_5/ebe_5)))","v":{"v":0,"d":"0.0%"}}]
[]
[null,null,"Commentaire",null,null,{"$f":"IF(F69=0,\" \",IF(F69<30%,\"Excellent\",IF(F69<50%,\"Neutre\",\"Danger !\")))","v":" "},null,{"$f":"IF(H69=0,\" \",IF(H69<30%,\"Excellent\",IF(H69<50%,\"Neutre\",\"Danger !\")))","v":" "},null,{"$f":"IF(J69=0,\" \",IF(J69<30%,\"Excellent\",IF(J69<50%,\"Neutre\",\"Danger !\")))","v":" "},null,{"$f":"IF(L69=0,\" \",IF(L69<30%,\"Excellent\",IF(L69<50%,\"Neutre\",\"Danger !\")))","v":" "},null,{"$f":"IF(N69=0,\" \",IF(N69<30%,\"Excellent\",IF(N69<50%,\"Neutre\",\"Danger !\")))","v":" "}]
[]
[null,"Résultat \nd'exploitation","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISERROR(re_1),\" \",re_1)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(re_2),\" \",re_2)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(re_3),\" \",re_3)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(re_4),\" \",re_4)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(re_5),\" \",re_5)","v":{"v":0,"d":"0 "}}]
[null,null,"Taux de marge nette d'exploitation",null,null,{"$f":"IF(ca_1=0,\" \",IF(re_1=\" \",\" \",re_1/pr_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(re_2=\" \",\" \",re_2/pr_2))","v":" "},null,{"v":1,"d":"100.0%"},null,{"$f":"IF(ca_4=0,\" \",IF(re_4=\" \",\" \",re_4/pr_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(re_5=\" \",\" \",re_5/pr_5))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F74=\" \",\" \",IF(F74<-10%,\"Très mauvais\",IF(F74<=0%,\"Mauvais\",IF(F74<5%,\"Médiocre\",IF(F74<10%,\"Moyen\",IF(F74<25%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(H74=\" \",\" \",IF(H74<-10%,\"Très mauvais\",IF(H74<=0%,\"Mauvais\",IF(H74<5%,\"Médiocre\",IF(H74<10%,\"Moyen\",IF(H74<25%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(J74=\" \",\" \",IF(J74<-10%,\"Très mauvais\",IF(J74<=0%,\"Mauvais\",IF(J74<5%,\"Médiocre\",IF(J74<10%,\"Moyen\",IF(J74<25%,\"Bon\",\"Excellent\"))))))","v":"Excellent"},null,{"$f":"IF(L74=\" \",\" \",IF(L74<-10%,\"Très mauvais\",IF(L74<=0%,\"Mauvais\",IF(L74<5%,\"Médiocre\",IF(L74<10%,\"Moyen\",IF(L74<25%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(N74=\" \",\" \",IF(N74<-10%,\"Très mauvais\",IF(N74<=0%,\"Mauvais\",IF(N74<5%,\"Médiocre\",IF(N74<10%,\"Moyen\",IF(N74<25%,\"Bon\",\"Excellent\"))))))","v":" "}]
[]
[null,"Résultat courant \navant impôts","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISERROR(rc_1),\" \",rc_1)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(rc_2),\" \",rc_2)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(rc_3),\" \",rc_3)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(rc_4),\" \",rc_4)","v":{"v":0,"d":"0 "}},null,{"$f":"IF(ISERROR(rc_5),\" \",rc_5)","v":{"v":0,"d":"0 "}}]
[null,null,"Taux de résultat courant avant impôts",null,null,{"$f":"IF(ca_1=0,\" \",IF(rc_1=\" \",\" \",rc_1/pr_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(rc_2=\" \",\" \",rc_2/pr_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(rc_3=\" \",\" \",rc_3/pr_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(rc_4=\" \",\" \",rc_4/pr_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(rc_5=\" \",\" \",rc_5/pr_5))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F79=\" \",\" \",IF(F79<-7%,\"Très mauvais\",IF(F79<=0%,\"Mauvais\",IF(F79<3%,\"Médiocre\",IF(F79<6%,\"Moyen\",IF(F79<12%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(H79=\" \",\" \",IF(H79<-7%,\"Très mauvais\",IF(H79<=0%,\"Mauvais\",IF(H79<3%,\"Médiocre\",IF(H79<6%,\"Moyen\",IF(H79<12%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(J79=\" \",\" \",IF(J79<-7%,\"Très mauvais\",IF(J79<=0%,\"Mauvais\",IF(J79<3%,\"Médiocre\",IF(J79<6%,\"Moyen\",IF(J79<12%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(L79=\" \",\" \",IF(L79<-7%,\"Très mauvais\",IF(L79<=0%,\"Mauvais\",IF(L79<3%,\"Médiocre\",IF(L79<6%,\"Moyen\",IF(L79<12%,\"Bon\",\"Excellent\"))))))","v":" "},null,{"$f":"IF(N79=\" \",\" \",IF(N79<-7%,\"Très mauvais\",IF(N79<=0%,\"Mauvais\",IF(N79<3%,\"Médiocre\",IF(N79<6%,\"Moyen\",IF(N79<12%,\"Bon\",\"Excellent\"))))))","v":" "}]
[]
[null,"Résultat net","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISERROR(r_1),\" \",r_1)","v":" "},null,{"$f":"IF(ISERROR(r_2),\" \",r_2)","v":" "},null,{"$f":"IF(ISERROR(r_3),\" \",r_3)","v":" "},null,{"$f":"IF(ISERROR(r_4),\" \",r_4)","v":" "},null,{"$f":"IF(ISERROR(r_5),\" \",r_5)","v":" "}]
[null,null,"Taux de marge nette",null,null,{"$f":"IF(ca_1=0,\" \",IF(r_1=\" \",\" \",r_1/pr_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(r_2=\" \",\" \",r_2/pr_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(r_3=\" \",\" \",r_3/pr_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(r_4=\" \",\" \",r_4/pr_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(r_5=\" \",\" \",r_5/pr_5))","v":" "}]
[null,null,"Commentaire"]
[null,"Capacité \nd'autofinancement","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISERROR(caf_1),\" \",caf_1)","v":" "},null,{"$f":"IF(ISERROR(caf_2),\" \",caf_2)","v":" "},null,{"$f":"IF(ISERROR(caf_3),\" \",caf_3)","v":" "},null,{"$f":"IF(ISERROR(caf_4),\" \",caf_4)","v":" "},null,{"$f":"IF(ISERROR(caf_5),\" \",caf_5)","v":" "}]
[null,null,"Taux de capacité d'autofinancement",null,null,{"$f":"IF(ca_1=0,\" \",IF(caf_1=\" \",\" \",caf_1/pr_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(caf_2=\" \",\" \",caf_2/pr_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(caf_3=\" \",\" \",caf_3/pr_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(caf_4=\" \",\" \",caf_4/pr_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(caf_5=\" \",\" \",caf_5/pr_5))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(ca_1=0,\" \",IF(F86<0,\"CAF nulle\",IF(F86<ga_1,\"CAF insuffisante\",IF(F86<(bfe_1-bfe_2),\"CAF insuffisante\",\" \"))))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(H86<0,\"CAF nulle\",IF(H86<ga_2,\"CAF insuffisante\",IF(H86<(bfe_2-bfe_3),\"CAF insuffisante\",\" \"))))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(J86<0,\"CAF nulle\",IF(J86<ga_3,\"CAF insuffisante\",IF(J86<(bfe_3-bfe_4),\"CAF insuffisante\",\" \"))))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(L86<0,\"CAF nulle\",IF(L86<ga_4,\"CAF insuffisante\",IF(L86<(bfe_4-bfe_5),\"CAF insuffisante\",\" \"))))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(N86<0,\"CAF nulle\",IF(N86<ga_5,\"CAF insuffisante\",\" \")))","v":" "}]
[]
[null,"Point mort","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISERROR(pm_1),\" \",pm_1)","v":" "},null,{"$f":"IF(ISERROR(pm_2),\" \",pm_2)","v":" "},null,{"$f":"IF(ISERROR(pm_3),\" \",pm_3)","v":" "},null,{"$f":"IF(ISERROR(pm_4),\" \",pm_4)","v":" "},null,{"$f":"IF(ISERROR(pm_5),\" \",pm_5)","v":" "}]
[null,null,"% de la production",null,null,{"$f":"IF(ca_1=0,\" \",IF(pm_1=\" \",\" \",pm_1/pr_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(pm_2=\" \",\" \",pm_2/pr_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(pm_3=\" \",\" \",pm_3/pr_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(pm_4=\" \",\" \",pm_4/pr_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(pm_5=\" \",\" \",pm_5/pr_5))","v":" "}]
[]
[null,"B - Struture financière & investissements",{"$nulls":3},{"$f":"IF(b_1=\" \",\" \",IF((rp_1/b_1)<0,0,rp_1/b_1))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF((rp_2/b_2)<0,0,rp_2/b_2))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF((rp_3/b_3)<0,0,rp_3/b_3))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF((rp_4/b_4)<0,0,rp_4/b_4))","v":" "},null,{"$f":"IF(b_5=\" \",\" \",IF((rp_5/b_5)<0,0,rp_5/b_5))","v":" "}]
[null,"Capitaux propres",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(b_1=\" \",\" \",dl_1)","v":" "}," ",{"$f":"IF(b_2=\" \",\" \",dl_2)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",dl_3)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",dl_4)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",dl_5)","v":" "}]
[null,"Capitaux propres / capital social",null,"%",null,{"$f":"IF(ISERROR(dl_1/da_1),\" \",dl_1/da_1)","v":" "},null,{"$f":"IF(ISERROR(dl_2/da_2),\" \",dl_2/da_2)","v":" "},null,{"$f":"IF(ISERROR(dl_3/da_3),\" \",dl_3/da_3)","v":" "},null,{"$f":"IF(ISERROR(dl_4/da_4),\" \",dl_4/da_4)","v":" "},null,{"$f":"IF(ISERROR(dl_5/da_5),\" \",dl_5/da_5)","v":" "}]
[{"$nulls":5},{"$f":"IF(b_1=\" \",0,IF(dl_1>(da_1/2),0,dl_1-(da_1/2)))","v":0},null,{"$f":"IF(b_2=\" \",0,IF(dl_2>(da_2/2),0,dl_2-(da_2/2)))","v":0},null,{"$f":"IF(b_3=\" \",0,IF(dl_3>(da_3/2),0,dl_3-(da_3/2)))","v":0},null,{"$f":"IF(b_4=\" \",0,IF(dl_4>(da_4/2),0,dl_4-(da_4/2)))","v":0},null,{"$f":"IF(b_5=\" \",0,IF(dl_5>(da_5/2),0,dl_5-(da_5/2)))","v":0}]
[null,null,"Commentaire",null,null,{"$f":"IF(F97<0,\"Attention ! capitaux propres < à la moitié du capital social\",\" \")","v":" "},null,{"$f":"IF(H97<0,\"Attention ! capitaux propres < à la moitié du capital social\",\" \")","v":" "},null,{"$f":"IF(J97<0,\"Attention ! capitaux propres < à la moitié du capital social\",\" \")","v":" "},null,{"$f":"IF(L97<0,\"Attention ! capitaux propres < à la moitié du capital social\",\" \")","v":" "},null,{"$f":"IF(N97<0,\"Attention ! capitaux propres < à la moitié du capital social\",\" \")","v":" "}]
[null,null,"Commentaire",null,null,{"$f":"IF(b_1=\" \",\" \",100%-F94)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",100%-H94)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",100%-J94)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",100%-L94)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",100%-N94)","v":" "}]
[null,"Autonomie financière","Fonds propres / total bilan",null,null,{"$f":"IF(ISERROR(IF(rp_1<0,\"Fonds propres négatifs !\",(rp_1/b_1))),\" \",IF(rp_1<0,\"Fonds propres négatifs !\",rp_1/b_1))","v":" "},null,{"$f":"IF(ISERROR(IF(rp_2<0,\"Fonds propres négatifs !\",(rp_2/b_2))),\" \",IF(rp_2<0,\"Fonds propres négatifs !\",rp_2/b_2))","v":" "},null,{"$f":"IF(ISERROR(IF(rp_3<0,\"Fonds propres négatifs !\",(rp_3/b_3))),\" \",IF(rp_3<0,\"Fonds propres négatifs !\",rp_3/b_3))","v":" "},null,{"$f":"IF(ISERROR(IF(rp_4<0,\"Fonds propres négatifs !\",(rp_4/b_4))),\" \",IF(rp_4<0,\"Fonds propres négatifs !\",rp_4/b_4))","v":" "},null,{"$f":"IF(ISERROR(IF(rp_5<0,\"Fonds propres négatifs !\",(rp_5/b_5))),\" \",IF(rp_5<0,\"Fonds propres négatifs !\",rp_5/b_5))","v":" "}]
[]
[]
[{"$nulls":5},{"$f":"IF(F100<20%,\"Fonds propres insuffisants\",\" \")","v":" "},null,{"$f":"IF(H100<20%,\"Fonds propres insuffisants\",\" \")","v":" "},null,{"$f":"IF(J100<20%,\"Fonds propres insuffisants\",\" \")","v":" "},null,{"$f":"IF(L100<20%,\"Fonds propres insuffisants\",\" \")","v":" "},null,{"$f":"IF(N100<20%,\"Fonds propres insuffisants\",\" \")","v":" "}]
[null,null,"Commentaire"]
[null,"Taux d'endettement LMT "," Endettement financier LMT / Fonds propres",null,null,{"$f":"IF(ISERROR(IF(rp_1<0,\">150%\",(emp_1+encoursCB_1)/rp_1)),0,IF(rp_1<0,\">150%\",(emp_1+encoursCB_1)/rp_1))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_2<0,\">150%\",(emp_2+encoursCB_2)/rp_2)),0,IF(rp_2<0,\">150%\",(emp_2+encoursCB_2)/rp_2))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_3<0,\">150%\",(emp_3+encoursCB_3)/rp_3)),0,IF(rp_3<0,\">150%\",(emp_3+encoursCB_3)/rp_3))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_4<0,\">150%\",(emp_4+encoursCB_4)/rp_4)),0,IF(rp_4<0,\">150%\",(emp_4+encoursCB_4)/rp_4))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_5<0,\">150%\",(emp_5+encoursCB_5)/rp_5)),0,IF(rp_5<0,\">150%\",(emp_5+encoursCB_5)/rp_5))","v":{"v":0,"d":"0.0%"}}]
[]
[{"$nulls":5},{"$f":"IF(F105<1,\" \",IF(F105=1,\"Capacite d'endettement saturée\",IF(F105<=1.5,\"Endettement supérieur aux capitaux propres\",\"Niveau d'endettement trop élevé\")))","v":" "},null,{"$f":"IF(H105<1,\" \",IF(H105=1,\"Capacite d'endettement saturée\",IF(H105<=1.5,\"Endettement supérieur aux capitaux propres\",\"Niveau d'endettement trop élevé\")))","v":" "},null,{"$f":"IF(J105<1,\" \",IF(J105=1,\"Capacite d'endettement saturée\",IF(J105<=1.5,\"Endettement supérieur aux capitaux propres\",\"Niveau d'endettement trop élevé\")))","v":" "},null,{"$f":"IF(L105<1,\" \",IF(L105=1,\"Capacite d'endettement saturée\",IF(L105<=1.5,\"Endettement supérieur aux capitaux propres\",\"Niveau d'endettement trop élevé\")))","v":" "},null,{"$f":"IF(N105<1,\" \",IF(N105=1,\"Capacite d'endettement saturée\",IF(N105<=1.5,\"Endettement supérieur aux capitaux propres\",\"Niveau d'endettement trop élevé\")))","v":" "}]
[null,null,"Commentaire"]
[null,"Capacité de remboursement des emprunts",{"$nulls":3},{"$f":"IF(ISERROR(IF(emp_1=0,0,(IF(caf_1<=0,\"Nulle !\",emp_1/caf_1)))),0,IF(emp_1=0,0,IF(caf_1<=0,\"Nulle !\",emp_1/caf_1)))","v":{"v":0,"d":"0.0 ans"}},null,{"$f":"IF(ISERROR(IF(emp_2=0,0,(IF(caf_2<=0,\"Nulle !\",emp_2/caf_2)))),0,IF(emp_2=0,0,IF(caf_2<=0,\"Nulle !\",emp_2/caf_2)))","v":{"v":0,"d":"0.0 ans"}},null,{"$f":"IF(ISERROR(IF(emp_3=0,0,(IF(caf_3<=0,\"Nulle !\",emp_3/caf_3)))),0,IF(emp_3=0,0,IF(caf_3<=0,\"Nulle !\",emp_3/caf_3)))","v":{"v":0,"d":"0.0 ans"}},null,{"$f":"IF(ISERROR(IF(emp_4=0,0,(IF(caf_4<=0,\"Nulle !\",emp_4/caf_4)))),0,IF(emp_4=0,0,IF(caf_4<=0,\"Nulle !\",emp_4/caf_4)))","v":{"v":0,"d":"0.0 ans"}},null,{"$f":"IF(ISERROR(IF(emp_5=0,0,(IF(caf_5<=0,\"Nulle !\",emp_5/caf_5)))),0,IF(emp_5=0,0,IF(caf_5<=0,\"Nulle !\",emp_5/caf_5)))","v":{"v":0,"d":"0.0 ans"}}]
[]
[{"$nulls":5},{"$f":"IF(F109>4,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(H109>4,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(J109>4,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(L109>4,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(N109>4,\"Risque de difficulté de remboursement\",\" \")","v":" "}]
[null,null,"Commentaire"]
[null,"Quote-part de la capacité d'autofinancement consacrée \nau remboursement de l'échéance annuelle des emprunts",{"$nulls":3},{"$f":"IF(ISERROR(IF(vk_1=0,0,(IF(caf_1<=0,\"CAF nulle !\",vk_1/caf_1)))),0,IF(vk_1=0,0,IF(caf_1<=0,\"CAF nulle !\",vk_1/caf_1)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(vk_2=0,0,(IF(caf_2<=0,\"CAF nulle !\",vk_2/caf_2)))),0,IF(vk_2=0,0,IF(caf_2<=0,\"CAF nulle !\",vk_2/caf_2)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(vk_3=0,0,(IF(caf_3<=0,\"CAF nulle !\",vk_3/caf_3)))),0,IF(vk_3=0,0,IF(caf_3<=0,\"CAF nulle !\",vk_3/caf_3)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(vk_4=0,0,(IF(caf_4<=0,\"CAF nulle !\",vk_4/caf_4)))),0,IF(vk_4=0,0,IF(caf_4<=0,\"CAF nulle !\",vk_4/caf_4)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(vk_5=0,0,(IF(caf_5<=0,\"CAF nulle !\",vk_5/caf_5)))),0,IF(vk_5=0,0,IF(caf_5<=0,\"CAF nulle !\",vk_5/caf_5)))","v":{"v":0,"d":"0%"}}]
[]
[{"$nulls":5},{"$f":"IF(F113>60%,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(H113>60%,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(J113>60%,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(L113>60%,\"Risque de difficulté de remboursement\",\" \")","v":" "},null,{"$f":"IF(N113>60%,\"Risque de difficulté de remboursement\",\" \")","v":" "}]
[]
[null,"Taux d'endettement \nfinancier net"," Endettement financier net / Fonds propres",null,null,{"$f":"IF(ISERROR(IF(rp_1<0,(emp_1-tr_1)/(rp_1*-1),(emp_1-tr_1)/rp_1)),0,IF(rp_1<0,(emp_1-tr_1)/(rp_1*-1),(emp_1-tr_1)/rp_1))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_2<0,(emp_2-tr_2)/(rp_2*-1),(emp_2-tr_2)/rp_2)),0,IF(rp_2<0,(emp_2-tr_2)/(rp_2*-1),(emp_2-tr_2)/rp_2))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_3<0,(emp_3-tr_3)/(rp_3*-1),(emp_3-tr_3)/rp_3)),0,IF(rp_3<0,(emp_3-tr_3)/(rp_3*-1),(emp_3-tr_3)/rp_3))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_4<0,(emp_4-tr_4)/(rp_4*-1),(emp_4-tr_4)/rp_4)),0,IF(rp_4<0,(emp_4-tr_4)/(rp_4*-1),(emp_4-tr_4)/rp_4))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(rp_5<0,(emp_5-tr_5)/(rp_5*-1),(emp_5-tr_5)/rp_5)),0,IF(rp_5<0,(emp_5-tr_5)/(rp_5*-1),(emp_5-tr_5)/rp_5))","v":{"v":0,"d":"0.0%"}}]
[{"$nulls":5},{"$f":"IF(b_1=\" \",\" \",100%-F117)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",100%-H117)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",100%-J117)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",100%-L117)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",100%-N117)","v":" "}]
[null,"Investissements immatériels","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",'Infos complémentaires'!F9+'Infos complémentaires'!F15)","v":" "},null,{"$f":"IF(ca_2=0,\" \",'Infos complémentaires'!H9+'Infos complémentaires'!H15)","v":" "},null,{"$f":"IF(ca_3=0,\" \",'Infos complémentaires'!J9+'Infos complémentaires'!J15)","v":" "},null,{"$f":"IF(ca_4=0,\" \",'Infos complémentaires'!L9+'Infos complémentaires'!L15)","v":" "},null,{"$f":"IF(ca_5=0,\" \",'Infos complémentaires'!N9+'Infos complémentaires'!N15)","v":" "},{"$f":"IF(AND(ca_5>0,N119=0),\" renseigner l'onglet infos complémentaires\",\" \")","v":" "}]
[{"$nulls":3},"% de chiffre d'affaires",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",F119/ca_1)),\" \",IF(ca_1=0,\" \",F119/ca_1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",H119/ca_2)),\" \",IF(ca_2=0,\" \",H119/ca_2))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",J119/ca_3)),\" \",IF(ca_3=0,\" \",J119/ca_3))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",L119/ca_4)),\" \",IF(ca_4=0,\" \",L119/ca_4))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",N119/ca_5)),\" \",IF(ca_5=0,\" \",N119/ca_5))","v":" "}]
[null,"Investissements matériels","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",'Infos complémentaires'!F21)","v":" "},null,{"$f":"IF(ca_2=0,\" \",'Infos complémentaires'!H21)","v":" "},null,{"$f":"IF(ca_3=0,\" \",'Infos complémentaires'!J21)","v":" "},null,{"$f":"IF(ca_4=0,\" \",'Infos complémentaires'!L21)","v":" "},null,{"$f":"IF(ca_5=0,\" \",'Infos complémentaires'!N21)","v":" "},{"$f":"IF(AND(ca_5>0,N121=0),\" renseigner l'onglet infos complémentaires\",\" \")","v":" "}]
[{"$nulls":3},"% de chiffre d'affaires",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",F121/ca_1)),\" \",IF(ca_1=0,\" \",F121/ca_1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",H121/ca_2)),\" \",IF(ca_2=0,\" \",H121/ca_2))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",J121/ca_3)),\" \",IF(ca_3=0,\" \",J121/ca_3))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",L121/ca_4)),\" \",IF(ca_4=0,\" \",L121/ca_4))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",N121/ca_5)),\" \",IF(ca_5=0,\" \",N121/ca_5))","v":" "}]
[null,"Investissements financiers","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",'Infos complémentaires'!F29)","v":" "},null,{"$f":"IF(ca_2=0,\" \",'Infos complémentaires'!H29)","v":" "},null,{"$f":"IF(ca_3=0,\" \",'Infos complémentaires'!J29)","v":" "},null,{"$f":"IF(ca_4=0,\" \",'Infos complémentaires'!L29)","v":" "},null,{"$f":"IF(ca_5=0,\" \",'Infos complémentaires'!N29)","v":" "},{"$f":"IF(AND(ca_5>0,N123=0),\" renseigner l'onglet infos complémentaires\",\" \")","v":" "}]
[{"$nulls":3},"% de chiffre d'affaires",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",F123/ca_1)),\" \",IF(ca_1=0,\" \",F123/ca_1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",H123/ca_2)),\" \",IF(ca_2=0,\" \",H123/ca_2))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",J123/ca_3)),\" \",IF(ca_3=0,\" \",J123/ca_3))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",L123/ca_4)),\" \",IF(ca_4=0,\" \",L123/ca_4))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",N123/ca_5)),\" \",IF(ca_5=0,\" \",N123/ca_5))","v":" "}]
[null,"Total des investissements","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",'Infos complémentaires'!F31)","v":" "},null,{"$f":"IF(ca_2=0,\" \",'Infos complémentaires'!H31)","v":" "},null,{"$f":"IF(ca_3=0,\" \",'Infos complémentaires'!J31)","v":" "},null,{"$f":"IF(ca_4=0,\" \",'Infos complémentaires'!L31)","v":" "},null,{"$f":"IF(ca_5=0,\" \",'Infos complémentaires'!N31)","v":" "},{"$f":"IF(AND(ca_5>0,N125=0),\" renseigner l'onglet infos complémentaires\",\" \")","v":" "}]
[{"$nulls":3},"% de chiffre d'affaires",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",F125/ca_1)),\" \",IF(ca_1=0,\" \",F125/ca_1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",H125/ca_2)),\" \",IF(ca_2=0,\" \",H125/ca_2))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",J125/ca_3)),\" \",IF(ca_3=0,\" \",J125/ca_3))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",L125/ca_4)),\" \",IF(ca_4=0,\" \",L125/ca_4))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_5=0,\" \",N125/ca_5)),\" \",IF(ca_5=0,\" \",N125/ca_5))","v":" "}]
[null,"Taux de renouvellement des immobilisations d'exploitation",{"$nulls":3},{"$f":"IF(ISERROR(IF(ca_1=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_1-immo_fi_1)/(do_1+lw_1+nh_1)))),\" \",IF(ca_1=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_1-immo_fi_1)/(do_1+lw_1+nh_1))))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(ca_2=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_2-immo_fi_2)/(do_2+lw_2+nh_2)))),\" \",IF(ca_2=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_2-immo_fi_2)/(do_2+lw_2+nh_2))))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(ca_3=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_3-immo_fi_3)/(do_3+lw_3+nh_3)))),\" \",IF(ca_3=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_3-immo_fi_3)/(do_3+lw_3+nh_3))))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(ca_4=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_4-immo_fi_4)/(do_4+lw_4+nh_4)))),\" \",IF(ca_4=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_4-immo_fi_4)/(do_4+lw_4+nh_4))))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ISERROR(IF(ca_5=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_5-immo_fi_5)/(do_5+lw_5+nh_5)))),\" \",IF(ca_5=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,(immo_5-immo_fi_5)/(do_5+lw_5+nh_5))))","v":{"v":0,"d":"0.0%"}}]
[null,"Degré d'amortissement des immobilisations corporelles",{"$nulls":3},{"$f":"IF(ca_1=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,amort_1))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_2=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,amort_2))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_3=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,amort_3))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_4=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,amort_4))","v":{"v":0,"d":"0.0%"}},null,{"$f":"IF(ca_5=0,0,IF(OR(resultat!$H$4=\"N\",resultat!$H$4=\"PS\"),0,amort_5))","v":{"v":0,"d":"0.0%"}}]
[]
[null,null,"Commentaire",null,null,{"$f":"IF(F128>70%, \"Outil de production vétuste\",\" \")","v":" "},null,{"$f":"IF(H128>70%, \"Outil de production vétuste\",\" \")","v":" "},null,{"$f":"IF(J128>70%, \"Outil de production vétuste\",\" \")","v":" "},null,{"$f":"IF(L128>70%, \"Outil de production vétuste\",\" \")","v":" "},null,{"$f":"IF(N128>70%, \"Outil de production vétuste\",\" \")","v":" "}]
[]
[]
[null,"C - Liquidité et maîtrise des flux"]
[null,"Fonds \nde roulement","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",fr_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",fr_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",fr_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",fr_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",fr_5)","v":" "}]
[null,null,"Jours de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(fr_1*(du_1*30)/ca_1),\" \",fr_1*(du_1*30)/ca_1)","v":" "},null,{"$f":"IF(ISERROR(fr_2*(du_2*30)/ca_2),\" \",fr_2*(du_2*30)/ca_2)","v":" "},null,{"$f":"IF(ISERROR(fr_3*(du_3*30)/ca_3),\" \",fr_3*(du_3*30)/ca_3)","v":" "},null,{"$f":"IF(ISERROR(fr_4*(du_4*30)/ca_4),\" \",fr_4*(du_4*30)/ca_4)","v":" "},null,{"$f":"IF(ISERROR(fr_5*(du_5*30)/ca_5),\" \",fr_5*(du_5*30)/ca_5)","v":" "}]
[null,"FR","% de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(fr_1/ca_1),\" \",fr_1/ca_1)","v":" "},null,{"$f":"IF(ISERROR(fr_2/ca_2),\" \",fr_2/ca_2)","v":" "},null,{"$f":"IF(ISERROR(fr_3/ca_3),\" \",fr_3/ca_3)","v":" "},null,{"$f":"IF(ISERROR(fr_4/ca_4),\" \",fr_4/ca_4)","v":" "},null,{"$f":"IF(ISERROR(fr_5/ca_5),\" \",fr_5/ca_5)","v":" "}]
[]
[null,null,"Evolution","%",null,{"$f":"IF(ca_1=0,\" \",IF(b_1=0,\" \",(F134/H134)-1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(b_2=0,\" \",(H134/J134)-1))","v":" "},null,{"$f":"IF(ca_3=0,\" \",(J134/L134)-1)","v":" "},null,{"$f":"IF(ca_4=0,\" \",(L134/N134)-1)","v":" "}]
[null,null,"Commentaire",null,null,{"$f":"IF(ca_1=0,\" \",bfre_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",bfre_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",bfre_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",bfre_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",bfre_5)","v":" "}]
[null,"Besoin en fonds de \nroulement d'exploitation","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(F139=\" \",\" \",IF(F139<=0,\"Pas de besoin\",F139))","v":" "},null,{"$f":"IF(H139=\" \",\" \",IF(H139<=0,\"Pas de besoin\",H139))","v":" "},null,{"$f":"IF(J139=\" \",\" \",IF(J139<=0,\"Pas de besoin\",J139))","v":" "},null,{"$f":"IF(L139=\" \",\" \",IF(L139<=0,\"Pas de besoin\",L139))","v":" "},null,{"$f":"IF(N139=\" \",\" \",IF(N139<=0,\"Pas de besoin\",N139))","v":" "}]
[null,null,"Jours de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(bfre_1*(du_1*30)/ca_1),\" \",bfre_1*(du_1*30)/ca_1)","v":" "},null,{"$f":"IF(ISERROR(bfre_2*(du_2*30)/ca_2),\" \",bfre_2*(du_2*30)/ca_2)","v":" "},null,{"$f":"IF(ISERROR(bfre_3*(du_3*30)/ca_3),\" \",bfre_3*(du_3*30)/ca_3)","v":" "},null,{"$f":"IF(ISERROR(bfre_4*(du_4*30)/ca_4),\" \",bfre_4*(du_4*30)/ca_4)","v":" "},null,{"$f":"IF(ISERROR(bfre_5*(du_5*30)/ca_5),\" \",bfre_5*(du_5*30)/ca_5)","v":" "}]
[null,"BFRE","% de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(bfre_1/ca_1),\" \",bfre_1/ca_1)","v":" "},null,{"$f":"IF(ISERROR(bfre_2/ca_2),\" \",bfre_2/ca_2)","v":" "},null,{"$f":"IF(ISERROR(bfre_3/ca_3),\" \",bfre_3/ca_3)","v":" "},null,{"$f":"IF(ISERROR(bfre_4/ca_4),\" \",bfre_4/ca_4)","v":" "},null,{"$f":"IF(ISERROR(bfre_5/ca_5),\" \",bfre_5/ca_5)","v":" "}]
[]
[null,null,"Evolution du BFRE","%",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",(F140/H140)-1)),\" \",IF(ca_1=0,\" \",(F140/H140)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",(H140/J140)-1)),\" \",IF(ca_2=0,\" \",(H140/J140)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",(J140/L140)-1)),\" \",IF(ca_3=0,\" \",(J140/L140)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",(L140/N140)-1)),\" \",IF(ca_4=0,\" \",(L140/N140)-1))","v":" "}]
[null,null,"Evolution du chiffre d'affaires","%",null,{"$f":"IF(ISERROR(IF(ca_1=0,\" \",(ca_1/ca_2)-1)),\" \",IF(ca_1=0,\" \",(ca_1/ca_2)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_2=0,\" \",(ca_2/ca_3)-1)),\" \",IF(ca_2=0,\" \",(ca_2/ca_3)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_3=0,\" \",(ca_3/ca_4)-1)),\" \",IF(ca_3=0,\" \",(ca_3/ca_4)-1))","v":" "},null,{"$f":"IF(ISERROR(IF(ca_4=0,\" \",(ca_4/ca_5)-1)),\" \",IF(ca_4=0,\" \",(ca_4/ca_5)-1))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(b_1=0,\" \",IF(F144>F145,\"Le BFRE augmente plus vite ou diminue moins vite que le chiffre d'affaires\",\" \"))","v":" "},null,{"$f":"IF(H144>H145,\"Le BFRE augmente plus vite ou diminue moins vite que le chiffre d'affaires\",\" \")","v":" "},null,{"$f":"IF(J144>J145,\"Le BFRE augmente plus vite ou diminue moins vite que le chiffre d'affaires\",\" \")","v":" "},null,{"$f":"IF(L144>L145,\"Le BFRE augmente plus vite ou diminue moins vite que le chiffre d'affaires\",\" \")","v":" "}]
[{"$nulls":5},{"$f":"IF(ca_1=0,\" \",bfr_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",bfr_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",bfr_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",bfr_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",bfr_5)","v":" "}]
[null,"Besoin en \nfonds de roulement global","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(b_1=0,\" \",IF(F148=\" \",\" \",IF(F148<=0,\"Pas de besoin\",F148)))","v":" "},null,{"$f":"IF(H148=\" \",\" \",IF(H148<=0,\"Pas de besoin\",H148))","v":" "},null,{"$f":"IF(J148=\" \",\" \",IF(J148<=0,\"Pas de besoin\",J148))","v":" "},null,{"$f":"IF(L148=\" \",\" \",IF(L148<=0,\"Pas de besoin\",L148))","v":" "},null,{"$f":"IF(N148=\" \",\" \",IF(N148<=0,\"Pas de besoin\",N148))","v":" "}]
[null,null,"Jours de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(bfr_1*(du_1*30)/ca_1),\" \",bfr_1*(du_1*30)/ca_1)","v":" "},null,{"$f":"IF(ISERROR(bfr_2*(du_2*30)/ca_2),\" \",bfr_2*(du_2*30)/ca_2)","v":" "},null,{"$f":"IF(ISERROR(bfr_3*(du_3*30)/ca_3),\" \",bfr_3*(du_3*30)/ca_3)","v":" "},null,{"$f":"IF(ISERROR(bfr_4*(du_4*30)/ca_4),\" \",bfr_4*(du_4*30)/ca_4)","v":" "},null,{"$f":"IF(ISERROR(bfr_5*(du_5*30)/ca_5),\" \",bfr_5*(du_5*30)/ca_5)","v":" "}]
[null,"BFR","% de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(bfr_1/ca_1),\" \",bfr_1/ca_1)","v":" "},null,{"$f":"IF(ISERROR(bfr_2/ca_2),\" \",bfr_2/ca_2)","v":" "},null,{"$f":"IF(ISERROR(bfr_3/ca_3),\" \",bfr_3/ca_3)","v":" "},null,{"$f":"IF(ISERROR(bfr_4/ca_4),\" \",bfr_4/ca_4)","v":" "},null,{"$f":"IF(ISERROR(bfr_5/ca_5),\" \",bfr_5/ca_5)","v":" "}]
[null,null,"Commentaire"]
[null,null,"Taux de couverture du BFR par le FR",null,null,{"$f":"IF(ca_1=0,\" \",IF(b_1=0,\" \",IF(fr_1=0,0,IF(bfr_1<0,\" \",IF(fr_1<0,0,fr_1/bfr_1)))))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(fr_2=0,0,IF(bfr_2<0,\" \",IF(fr_2<0,0,fr_2/bfr_2))))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(fr_3=0,0,IF(bfr_3<0,\" \",IF(fr_3<0,0,fr_3/bfr_3))))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(fr_4=0,0,IF(bfr_4<0,\" \",IF(fr_4<0,0,fr_4/bfr_4))))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(fr_5=0,0,IF(bfr_5<0,\" \",IF(fr_5<0,0,fr_5/bfr_5))))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(F153<=33%,\"Situation financière très fragile\",IF(F153<50%,\"Couverture insuffisante\",\" \"))","v":" "},null,{"$f":"IF(H153<=33%,\"Situation financière très fragile\",IF(H153<50%,\"Couverture insuffisante\",\" \"))","v":" "},null,{"$f":"IF(J153<=33%,\"Situation financière très fragile\",IF(J153<50%,\"Couverture insuffisante\",\" \"))","v":" "},null,{"$f":"IF(L153<=33%,\"Situation financière très fragile\",IF(L153<50%,\"Couverture insuffisante\",\" \"))","v":" "},null,{"$f":"IF(N153<=33%,\"Situation financière très fragile\",IF(N153<50%,\"Couverture insuffisante\",\" \"))","v":" "}]
[]
[null,"Trésorerie nette","Montant",{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ca_1=0,\" \",tr_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",tr_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",tr_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",tr_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",tr_5)","v":" "}]
[null,null,"Jours de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(tr_1*(du_1*30)/ca_1),\" \",tr_1*(du_1*30)/ca_1)","v":" "},null,{"$f":"IF(ISERROR(tr_2*(du_2*30)/ca_2),\" \",tr_2*(du_2*30)/ca_2)","v":" "},null,{"$f":"IF(ISERROR(tr_3*(du_3*30)/ca_3),\" \",tr_3*(du_3*30)/ca_3)","v":" "},null,{"$f":"IF(ISERROR(tr_4*(du_4*30)/ca_4),\" \",tr_4*(du_4*30)/ca_4)","v":" "},null,{"$f":"IF(ISERROR(tr_5*(du_5*30)/ca_5),\" \",tr_5*(du_5*30)/ca_5)","v":" "}]
[null,"TN","% de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(tr_1/ca_1),\" \",tr_1/ca_1)","v":" "},null,{"$f":"IF(ISERROR(tr_2/ca_2),\" \",tr_2/ca_2)","v":" "},null,{"$f":"IF(ISERROR(tr_3/ca_3),\" \",tr_3/ca_3)","v":" "},null,{"$f":"IF(ISERROR(tr_4/ca_4),\" \",tr_4/ca_4)","v":" "},null,{"$f":"IF(ISERROR(tr_5/ca_5),\" \",tr_5/ca_5)","v":" "}]
[null,null,"Commentaire"]
[null,null,"Part du BFR financée par la trésorerie",null,null,{"$f":"IF(ISERROR(IF(tr_1>0,0,IF(bfr_1<=0,0,tr_1*-1/bfr_1))),0,IF(tr_1>0,0,IF(bfr_1<=0,0,tr_1*-1/bfr_1)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(tr_2>0,0,IF(bfr_2<=0,0,tr_2*-1/bfr_2))),0,IF(tr_2>0,0,IF(bfr_2<=0,0,tr_2*-1/bfr_2)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(tr_3>0,0,IF(bfr_3<=0,0,tr_3*-1/bfr_3))),0,IF(tr_3>0,0,IF(bfr_3<=0,0,tr_3*-1/bfr_3)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(tr_4>0,0,IF(bfr_4<=0,0,tr_4*-1/bfr_4))),0,IF(tr_4>0,0,IF(bfr_4<=0,0,tr_4*-1/bfr_4)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(tr_5>0,0,IF(bfr_5<=0,0,tr_5*-1/bfr_5))),0,IF(tr_5>0,0,IF(bfr_5<=0,0,tr_5*-1/bfr_5)))","v":{"v":0,"d":"0%"}}]
[]
[{"$nulls":5},{"$f":"IF(F161=0,\" \",IF(F161<50%,\" \",IF(F161<67%,\"Concours bancaires importants\",IF(F161>=67%,\"Concours bancaires trop importants\",\" \"))))","v":" "},null,{"$f":"IF(H161=0,\" \",IF(H161<50%,\" \",IF(H161<67%,\"Concours bancaires importants\",IF(H161>=67%,\"Concours bancaires trop importants\",\" \"))))","v":" "},null,{"$f":"IF(J161=0,\" \",IF(J161<50%,\" \",IF(J161<67%,\"Concours bancaires importants\",IF(J161>=67%,\"Concours bancaires trop importants\",\" \"))))","v":" "},null,{"$f":"IF(L161=0,\" \",IF(L161<50%,\" \",IF(L161<67%,\"Concours bancaires importants\",IF(L161>=67%,\"Concours bancaires trop importants\",\" \"))))","v":" "},null,{"$f":"IF(N161=0,\" \",IF(N161<50%,\" \",IF(N161<67%,\"Concours bancaires importants\",IF(N161>=67%,\"Concours bancaires trop importants\",\" \"))))","v":" "}]
[null,null,"Commentaire"]
[null,null,"Besoin de trésorerie/créances clients",null,null,{"$f":"IF(ISERROR(IF(ca_1=0,0,IF(tr_1>0,0,(tr_1*-1)/clt_brut_1))),0,IF(ca_1=0,0,IF(tr_1>0,0,(tr_1*-1)/clt_brut_1)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(ca_2=0,0,IF(tr_2>0,0,(tr_2*-1)/clt_brut_2))),0,IF(ca_2=0,0,IF(tr_2>0,0,(tr_2*-1)/clt_brut_2)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(ca_3=0,0,IF(tr_3>0,0,(tr_3*-1)/clt_brut_3))),0,IF(ca_3=0,0,IF(tr_3>0,0,(tr_3*-1)/clt_brut_3)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(ca_4=0,0,IF(tr_4>0,0,(tr_4*-1)/clt_brut_4))),0,IF(ca_4=0,0,IF(tr_4>0,0,(tr_4*-1)/clt_brut_4)))","v":{"v":0,"d":"0%"}},null,{"$f":"IF(ISERROR(IF(ca_5=0,0,IF(tr_5>0,0,(tr_5*-1)/clt_brut_5))),0,IF(ca_5=0,0,IF(tr_5>0,0,(tr_5*-1)/clt_brut_5)))","v":{"v":0,"d":"0%"}}]
[]
[{"$nulls":5},{"$f":"IF(F165=0,\" \",IF(F165>=60%, \"Vulnérabilité importante\",\" \"))","v":" "},null,{"$f":"IF(H165=0,\" \",IF(H165>=60%, \"Vulnérabilité importante\",\" \"))","v":" "},null,{"$f":"IF(J165=0,\" \",IF(J165>=60%, \"Vulnérabilité importante\",\" \"))","v":" "},null,{"$f":"IF(L165=0,\" \",IF(L165>=60%, \"Vulnérabilité importante\",\" \"))","v":" "},null,{"$f":"IF(N165=0,\" \",IF(N165>=60%, \"Vulnérabilité importante\",\" \"))","v":" "}]
[null,null,"Commentaire",null,null,{"$f":"IF(F169=\" \",0,IF((F169-H169)<0,(clt_brut_1*-1)*(F169-H169)/F169,(clt_brut_1*-1)*(F169-H169)/F169))","v":{"v":0,"d":"0 "}},null,{"$f":"IF(H169=\" \",0,IF((H169-J169)<0,(clt_brut_2*-1)*(H169-J169)/H169,(clt_brut_2*-1)*(H169-J169)/H169))","v":{"v":0,"d":"0 "}},null,{"$f":"IF(J169=\" \",0,IF((J169-L169)<0,(clt_brut_3*-1)*(J169-L169)/J169,(clt_brut_3*-1)*(J169-L169)/J169))","v":{"v":0,"d":"0 "}},null,{"$f":"IF(L169=\" \",0,IF((L169-N169)<0,(clt_brut_4*-1)*(L169-N169)/L169,(clt_brut_4*-1)*(L169-N169)/L169))","v":{"v":0,"d":"0 "}}]
[null,"Délai moyen de règlement des clients",{"$nulls":3},{"$f":"IF(ISERROR(clt_brut_1*(du_1*30)/(ca_1+tvac_1+tvac_1b)),\" \",clt_brut_1*(du_1*30)/(ca_1+tvac_1+tvac_1b))","v":" "},null,{"$f":"IF(ISERROR(clt_brut_2*(du_2*30)/(ca_2+tvac_2+tvac_2b)),\" \",clt_brut_2*(du_2*30)/(ca_2+tvac_2+tvac_2b))","v":" "},null,{"$f":"IF(ISERROR(clt_brut_3*(du_3*30)/(ca_3+tvac_3+tvac_3b)),\" \",clt_brut_3*(du_3*30)/(ca_3+tvac_3+tvac_3b))","v":" "},null,{"$f":"IF(ISERROR(clt_brut_4*(du_4*30)/(ca_4+tvac_4+tvac_4b)),\" \",clt_brut_4*(du_4*30)/(ca_4+tvac_4+tvac_4b))","v":" "},null,{"$f":"IF(ISERROR(clt_brut_5*(du_5*30)/(ca_5+tvac_5+tvac_5b)),\" \",clt_brut_5*(du_5*30)/(ca_5+tvac_5+tvac_5b))","v":" "}]
[null,"Incidence de l'évolution du délai de règlement  \ndes clients sur la trésorerie",{"$nulls":3},{"$f":"IF(F169=0,\" \",IF(F171>0,\"Gain de trésorerie\",IF(F171<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"},null,{"$f":"IF(H169=0,\" \",IF(H171>0,\"Gain de trésorerie\",IF(H171<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"},null,{"$f":"IF(J169=0,\" \",IF(J171>0,\"Gain de trésorerie\",IF(J171<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"},null,{"$f":"IF(L169=0,\" \",IF(L171>0,\"Gain de trésorerie\",IF(L171<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"}]
[{"$nulls":5},{"$f":"IF(F169=0,\" \",IF(u=\"K€\",F168,IF(u=\"€\",F168/1000)))","v":false},null,{"$f":"IF(H169=0,\" \",IF(u=\"K€\",H168,IF(u=\"€\",H168/1000)))","v":false},null,{"$f":"IF(J169=0,\" \",IF(u=\"K€\",J168,IF(u=\"€\",J168/1000)))","v":false},null,{"$f":"IF(L169=0,\" \",IF(u=\"K€\",L168,IF(u=\"€\",L168/1000)))","v":false}]
[]
[{"$nulls":3},"Ratio moyen du secteur"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F173),\" \",IF(F169<(0.99*F173),\"Favorable\",IF(F169>(F173*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H173),\" \",IF(H169<(0.99*H173),\"Favorable\",IF(H169>(H173*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J173),\" \",IF(J169<(0.99*J173),\"Favorable\",IF(J169>(J173*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L173),\" \",IF(L169<(0.99*L173),\"Favorable\",IF(L169>(L173*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N173),\" \",IF(N169<(0.99*N173),\"Favorable\",IF(N169>(N173*1.01),\"Défavorable\",\"Correct \")))","v":" "}]
[null,null,"Commentaire",null,null,{"$f":"IF(F177=\" \",0,IF((F177-H177)<0,dx_1*(F177-H177)/F177,dx_1*(F177-H177)/F177))","v":{"v":0,"d":"0 "}},null,{"$f":"IF(H177=\" \",0,IF((H177-J177)<0,dx_2*(H177-J177)/H177,dx_2*(H177-J177)/H177))","v":{"v":0,"d":"0 "}},null,{"$f":"IF(J177=\" \",0,IF((J177-L177)<0,dx_3*(J177-L177)/J177,dx_3*(J177-L177)/J177))","v":{"v":0,"d":"0 "}},null,{"$f":"IF(L177=\" \",0,IF((L177-N177)<0,dx_4*(L177-N177)/L177,dx_4*(L177-N177)/L177))","v":{"v":0,"d":"0 "}}]
[null,"Délai moyen de règlement des fournisseurs",{"$nulls":3},{"$f":"IF(ISERROR(dx_1*(du_1*30)/(fs_1+fu_1+fw_1-hp_1-hq_1+tvad_1+tvad_1b)),\" \",dx_1*(du_1*30)/(fs_1+fu_1+fw_1-hp_1-hq_1+tvad_1+tvad_1b))","v":" "},null,{"$f":"IF(ISERROR(dx_2*(du_2*30)/(fs_2+fu_2+fw_2-hp_2-hq_2+tvad_2+tvad_2b)),\" \",dx_2*(du_2*30)/(fs_2+fu_2+fw_2-hp_2-hq_2+tvad_2+tvad_2b))","v":" "},null,{"$f":"IF(ISERROR(dx_3*(du_3*30)/(fs_3+fu_3+fw_3-hp_3-hq_3+tvad_3+tvad_3b)),\" \",dx_3*(du_3*30)/(fs_3+fu_3+fw_3-hp_3-hq_3+tvad_3+tvad_3b))","v":" "},null,{"$f":"IF(ISERROR(dx_4*(du_4*30)/(fs_4+fu_4+fw_4-hp_4-hq_4+tvad_4+tvad_4b)),\" \",dx_4*(du_4*30)/(fs_4+fu_4+fw_4-hp_4-hq_4+tvad_4+tvad_4b))","v":" "},null,{"$f":"IF(ISERROR(dx_5*(du_5*30)/(fs_5+fu_5+fw_5-hp_5-hq_5+tvad_5+tvad_5b)),\" \",dx_5*(du_5*30)/(fs_5+fu_5+fw_5-hp_5-hq_5+tvad_5+tvad_5b))","v":" "}]
[null,"Incidence de l'évolution du délai de règlement \ndes fournisseurs sur la trésorerie",{"$nulls":3},{"$f":"IF(F177=0,\" \",IF(F179>0,\"Gain de trésorerie\",IF(F179<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"},null,{"$f":"IF(H177=0,\" \",IF(H179>0,\"Gain de trésorerie\",IF(H179<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"},null,{"$f":"IF(J177=0,\" \",IF(J179>0,\"Gain de trésorerie\",IF(J179<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"},null,{"$f":"IF(L177=0,\" \",IF(L179>0,\"Gain de trésorerie\",IF(L179<0,\"Perte de trésorerie\",\" \")))","v":"Gain de trésorerie"}]
[{"$nulls":5},{"$f":"IF(F177=0,\" \",IF(u=\"K€\",F176,IF(u=\"€\",F176/1000)))","v":false},null,{"$f":"IF(H177=0,\" \",IF(u=\"K€\",H176,IF(u=\"€\",H176/1000)))","v":false},null,{"$f":"IF(J177=0,\" \",IF(u=\"K€\",J176,IF(u=\"€\",J176/1000)))","v":false},null,{"$f":"IF(L177=0,\" \",IF(u=\"K€\",L176,IF(u=\"€\",L176/1000)))","v":false}]
[]
[{"$nulls":3},"Ratio moyen du secteur"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F181),\" \",IF(F177<(0.99*F181),\"Défavorable\",IF(F177>(F181*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H181),\" \",IF(H177<(0.99*H181),\"Défavorable\",IF(H177>(H181*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J181),\" \",IF(J177<(0.99*J181),\"Défavorable\",IF(J177>(J181*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L181),\" \",IF(L177<(0.99*L181),\"Défavorable\",IF(L177>(L181*1.01),\"Favorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N181),\" \",IF(N177<(0.99*N181),\"Défavorable\",IF(N177>(N181*1.01),\"Favorable\",\"Correct \")))","v":" "}]
[]
[null,null,"Commentaire",null,null,{"$f":"IF(F186=\" \",0,IF((F186-H186)<0,(bt_1*-1)*(F186-H186)/F186,(bt_1*-1)*(F186-H186)/F186))","v":0},null,{"$f":"IF(H186=\" \",0,IF((H186-J186)<0,(bt_2*-1)*(H186-J186)/H186,(bt_2*-1)*(H186-J186)/H186))","v":0},null,{"$f":"IF(J186=\" \",0,IF((J186-L186)<0,(bt_3*-1)*(J186-L186)/J186,(bt_3*-1)*(J186-L186)/J186))","v":0},null,{"$f":"IF(L186=\" \",0,IF((L186-N186)<0,(bt_4*-1)*(L186-N186)/L186,(bt_4*-1)*(L186-N186)/L186))","v":0}]
[null,"Délai d'écoulement \ndes stocks de marchandises","en jours d'achat",null,null,{"$f":"IF(ISERROR(bt_1*(du_1*30)/fs_1),\" \",bt_1*(du_1*30)/fs_1)","v":" "},null,{"$f":"IF(ISERROR(bt_2*(du_2*30)/fs_2),\" \",bt_2*(du_2*30)/fs_2)","v":" "},null,{"$f":"IF(ISERROR(bt_3*(du_3*30)/fs_3),\" \",bt_3*(du_3*30)/fs_3)","v":" "},null,{"$f":"IF(ISERROR(bt_4*(du_4*30)/fs_4),\" \",bt_4*(du_4*30)/fs_4)","v":" "},null,{"$f":"IF(ISERROR(bt_5*(du_5*30)/fs_5),\" \",bt_5*(du_5*30)/fs_5)","v":" "}]
[null,null,"en jours de consommation",null,null,{"$f":"IF(ISERROR(bt_1*(du_1*30)/(fs_1+ft_1)),\" \",bt_1*(du_1*30)/(fs_1+ft_1))","v":" "},null,{"$f":"IF(ISERROR(bt_2*(du_2*30)/(fs_2+ft_2)),\" \",bt_2*(du_2*30)/(fs_2+ft_2))","v":" "},null,{"$f":"IF(ISERROR(bt_3*(du_3*30)/(fs_3+ft_3)),\" \",bt_3*(du_3*30)/(fs_3+ft_3))","v":" "},null,{"$f":"IF(ISERROR(bt_4*(du_4*30)/(fs_4+ft_4)),\" \",bt_4*(du_4*30)/(fs_4+ft_4))","v":" "},null,{"$f":"IF(ISERROR(bt_5*(du_5*30)/(fs_5+ft_5)),\" \",bt_5*(du_5*30)/(fs_5+ft_5))","v":" "}]
[null,"Incidence de l'évolution du délai d'écoulement \ndes stocks de marchandises sur la trésorerie",{"$nulls":3},{"$f":"IF(b_1=0,\" \",IF(F186=\" \",\" \",IF(F189>0,\"Gain de trésorerie\",IF(F189<0,\"Perte de trésorerie\",\" \"))))","v":" "},null,{"$f":"IF(H186=\" \",\" \",IF(H189>0,\"Gain de trésorerie\",IF(H189<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(J186=\" \",\" \",IF(J189>0,\"Gain de trésorerie\",IF(J189<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(L186=\" \",\" \",IF(L189>0,\"Gain de trésorerie\",IF(L189<0,\"Perte de trésorerie\",\" \")))","v":" "}]
[{"$nulls":5},{"$f":"IF(b_1=0,\" \",IF(F186=\" \",\" \",IF(u=\"K€\",F185,IF(u=\"€\",F185/1000))))","v":" "},null,{"$f":"IF(H186=\" \",\" \",IF(u=\"K€\",H185,IF(u=\"€\",H185/1000)))","v":" "},null,{"$f":"IF(J186=\" \",\" \",IF(u=\"K€\",J185,IF(u=\"€\",J185/1000)))","v":" "},null,{"$f":"IF(L186=\" \",\" \",IF(u=\"K€\",L185,IF(u=\"€\",L185/1000)))","v":" "}]
[]
[{"$nulls":3},"Ratio moyen du secteur (jour d'achat)"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F191),\" \",IF(F186<(0.99*F191),\"Favorable\",IF(F186>(F191*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H191),\" \",IF(H186<(0.99*H191),\"Favorable\",IF(H186>(H191*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J191),\" \",IF(J186<(0.99*J191),\"Favorable\",IF(J186>(J191*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L191),\" \",IF(L186<(0.99*L191),\"Favorable\",IF(L186>(L191*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N191),\" \",IF(N186<(0.99*N191),\"Favorable\",IF(N186>(N191*1.01),\"Défavorable\",\"Correct \")))","v":" "}]
[null,null,"Commentaire",null,null,{"$f":"IF(F195=\" \",0,IF((F195-H195)<0,(bl_1*-1)*(F195-H195)/F195,(bl_1*-1)*(F195-H195)/F195))","v":0},null,{"$f":"IF(H195=\" \",0,IF((H195-J195)<0,(bl_2*-1)*(H195-J195)/H195,(bl_2*-1)*(H195-J195)/H195))","v":0},null,{"$f":"IF(J195=\" \",0,IF((J195-L195)<0,(bl_3*-1)*(J195-L195)/J195,(bl_3*-1)*(J195-L195)/J195))","v":0},null,{"$f":"IF(L195=\" \",0,IF((L195-N195)<0,(bl_4*-1)*(L195-N195)/L195,(bl_4*-1)*(L195-N195)/L195))","v":0}]
[null,"Délai d'écoulement des \nstocks de matières & appros","en jours d'achat",null,null,{"$f":"IF(ISERROR(bl_1*(du_1*30)/fu_1),\" \",bl_1*(du_1*30)/fu_1)","v":" "},null,{"$f":"IF(ISERROR(bl_2*(du_2*30)/fu_2),\" \",bl_2*(du_2*30)/fu_2)","v":" "},null,{"$f":"IF(ISERROR(bl_3*(du_3*30)/fu_3),\" \",bl_3*(du_3*30)/fu_3)","v":" "},null,{"$f":"IF(ISERROR(bl_4*(du_4*30)/fu_4),\" \",bl_4*(du_4*30)/fu_4)","v":" "},null,{"$f":"IF(ISERROR(bl_5*(du_5*30)/fu_5),\" \",bl_5*(du_5*30)/fu_5)","v":" "}]
[null,null,"en jours de consommation",null,null,{"$f":"IF(ISERROR(bl_1*(du_1*30)/(fu_1+fv_1)),\" \",bl_1*(du_1*30)/(fu_1+fv_1))","v":" "},null,{"$f":"IF(ISERROR(bl_2*(du_2*30)/(fu_2+fv_2)),\" \",bl_2*(du_2*30)/(fu_2+fv_2))","v":" "},null,{"$f":"IF(ISERROR(bl_3*(du_3*30)/(fu_3+fv_3)),\" \",bl_3*(du_3*30)/(fu_3+fv_3))","v":" "},null,{"$f":"IF(ISERROR(bl_4*(du_4*30)/(fu_4+fv_4)),\" \",bl_4*(du_4*30)/(fu_4+fv_4))","v":" "},null,{"$f":"IF(ISERROR(bl_5*(du_5*30)/(fu_5+fv_5)),\" \",bl_5*(du_5*30)/(fu_5+fv_5))","v":" "}]
[null,"Incidence de l'évolution du délai d'écoulement des stocks \nde matières premières et autres approvisionnements sur la trésorerie",{"$nulls":3},{"$f":"IF(F195=\" \",\" \",IF(F198>0,\"Gain de trésorerie\",IF(F198<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(H195=\" \",\" \",IF(H198>0,\"Gain de trésorerie\",IF(H198<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(J195=\" \",\" \",IF(J198>0,\"Gain de trésorerie\",IF(J198<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(L195=\" \",\" \",IF(L198>0,\"Gain de trésorerie\",IF(L198<0,\"Perte de trésorerie\",\" \")))","v":" "}]
[{"$nulls":5},{"$f":"IF(F195=\" \",\" \",IF(u=\"K€\",F194,IF(u=\"€\",F194/1000)))","v":" "},null,{"$f":"IF(H195=\" \",\" \",IF(u=\"K€\",H194,IF(u=\"€\",H194/1000)))","v":" "},null,{"$f":"IF(J195=\" \",\" \",IF(u=\"K€\",J194,IF(u=\"€\",J194/1000)))","v":" "},null,{"$f":"IF(L195=\" \",\" \",IF(u=\"K€\",L194,IF(u=\"€\",L194/1000)))","v":" "}]
[]
[{"$nulls":3},"Ratio moyen du secteur (jour d'achat)"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F200),\" \",IF(F195<(0.99*F200),\"Favorable\",IF(F195>(F200*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H200),\" \",IF(H195<(0.99*H200),\"Favorable\",IF(H195>(H200*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J200),\" \",IF(J195<(0.99*J200),\"Favorable\",IF(J195>(J200*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L200),\" \",IF(L195<(0.99*L200),\"Favorable\",IF(L195>(L200*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N200),\" \",IF(N195<(0.99*N200),\"Favorable\",IF(N195>(N200*1.01),\"Défavorable\",\"Correct \")))","v":" "}]
[null,null,"Commentaire",null,null,{"$f":"IF(F204=0,0,IF((F204-H204)<0,((bn_1+bp_1)*-1)*(F204-H204)/F204,((bn_1+bp_1)*-1)*(F204-H204)/F204))","v":{"$error":"#VALUE!"}},null,{"$f":"IF(H204=0,0,IF((H204-J204)<0,((bn_2+bp_2)*-1)*(H204-J204)/H204,((bn_2+bp_2)*-1)*(H204-J204)/H204))","v":{"$error":"#VALUE!"}},null,{"$f":"IF(J204=0,0,IF((J204-L204)<0,((bn_3+bp_3)*-1)*(J204-L204)/J204,((bn_3+bp_3)*-1)*(J204-L204)/J204))","v":{"$error":"#VALUE!"}},null,{"$f":"IF(L204=0,0,IF((L204-N204)<0,((bn_4+bp_4)*-1)*(L204-N204)/L204,((bn_4+bp_4)*-1)*(L204-N204)/L204))","v":{"$error":"#VALUE!"}}]
[null,"Délai d'écoulement des stocks d'encours de production",{"$nulls":3},{"$f":"IF(ISERROR((bn_1+bp_1)*(du_1*30)/(ff_1+fm_1+fn_1-re_1)),\" \",(bn_1+bp_1)*(du_1*30)/(ff_1+fm_1+fn_1-re_1))","v":" "},null,{"$f":"IF(ISERROR((bn_2+bp_2)*(du_2*30)/(ff_2+fm_2+fn_2-re_2)),\" \",(bn_2+bp_2)*(du_2*30)/(ff_2+fm_2+fn_2-re_2))","v":" "},null,{"$f":"IF(ISERROR((bn_3+bp_3)*(du_3*30)/(ff_3+fm_3+fn_3-re_3)),\" \",(bn_3+bp_3)*(du_3*30)/(ff_3+fm_3+fn_3-re_3))","v":" "},null,{"$f":"IF(ISERROR((bn_4+bp_4)*(du_4*30)/(ff_4+fm_4+fn_4-re_4)),\" \",(bn_4+bp_4)*(du_4*30)/(ff_4+fm_4+fn_4-re_4))","v":" "},null,{"$f":"IF(ISERROR((bn_5+bp_5)*(du_5*30)/(ff_5+fm_5+fn_5-re_5)),\" \",(bn_5+bp_5)*(du_5*30)/(ff_5+fm_5+fn_5-re_5))","v":" "}]
[null,"Incidence de l'évolution du délai d'écoulement \ndes stocks d'encours de production sur la trésorerie",{"$nulls":3},{"$f":"IF(F204=\" \",\" \",IF(F206>0,\"Gain de trésorerie\",IF(F206<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(H204=\" \",\" \",IF(H206>0,\"Gain de trésorerie\",IF(H206<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(J204=\" \",\" \",IF(J206>0,\"Gain de trésorerie\",IF(J206<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(L204=\" \",\" \",IF(L206>0,\"Gain de trésorerie\",IF(L206<0,\"Perte de trésorerie\",\" \")))","v":" "}]
[{"$nulls":5},{"$f":"IF(F204=\" \",\" \",IF(u=\"K€\",F203,IF(u=\"€\",F203/1000)))","v":" "},null,{"$f":"IF(H204=\" \",\" \",IF(u=\"K€\",H203,IF(u=\"€\",H203/1000)))","v":" "},null,{"$f":"IF(J204=\" \",\" \",IF(u=\"K€\",J203,IF(u=\"€\",J203/1000)))","v":" "},null,{"$f":"IF(L204=\" \",\" \",IF(u=\"K€\",L203,IF(u=\"€\",L203/1000)))","v":" "}]
[]
[{"$nulls":3},"Ratio moyen du secteur"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F208),\" \",IF(F204<(0.99*F208),\"Favorable\",IF(F204>(F208*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H208),\" \",IF(H204<(0.99*H208),\"Favorable\",IF(H204>(H208*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J208),\" \",IF(J204<(0.99*J208),\"Favorable\",IF(J204>(J208*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L208),\" \",IF(L204<(0.99*L208),\"Favorable\",IF(L204>(L208*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N208),\" \",IF(N204<(0.99*N208),\"Favorable\",IF(N204>(N208*1.01),\"Défavorable\",\"Correct \")))","v":" "}]
[{"$nulls":5},{"$f":"IF(ISERROR(IF(F212=\" \",0,IF((F212-H212)<0,(br_1*-1)*(F212-H212)/F212,(br_1*-1)*(F212-H212)/F212))),0,IF(F212=\" \",0,IF((F212-H212)<0,(br_1*-1)*(F212-H212)/F212,(br_1*-1)*(F212-H212)/F212)))","v":0},null,{"$f":"IF(ISERROR(IF(H212=\" \",0,IF((H212-J212)<0,(br_2*-1)*(H212-J212)/H212,(br_2*-1)*(H212-J212)/H212))),0,IF(H212=\" \",0,IF((H212-J212)<0,(br_2*-1)*(H212-J212)/H212,(br_2*-1)*(H212-J212)/H212)))","v":0},null,{"$f":"IF(ISERROR(IF(J212=\" \",0,IF((J212-L212)<0,(br_3*-1)*(J212-L212)/J212,(br_3*-1)*(J212-L212)/J212))),0,IF(J212=\" \",0,IF((J212-L212)<0,(br_3*-1)*(J212-L212)/J212,(br_3*-1)*(J212-L212)/J212)))","v":0},null,{"$f":"IF(ISERROR(IF(L212=\" \",0,IF((L212-N212)<0,(br_4*-1)*(L212-N212)/L212,(br_4*-1)*(L212-N212)/L212))),0,IF(L212=\" \",0,IF((L212-N212)<0,(br_4*-1)*(L212-N212)/L212,(br_4*-1)*(L212-N212)/L212)))","v":0}]
[null,"Délai d'écoulement des stocks de produits intermédiaires et finis",{"$nulls":3},{"$f":"IF(ISERROR(IF(ISBLANK(br_1),\" \",br_1*(du_1*30)/(ff_1-re_1))),0,IF(ISBLANK(br_1),\" \",br_1*(du_1*30)/(ff_1-re_1)))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(br_2),\" \",br_2*(du_2*30)/(ff_2-re_2))),0,IF(ISBLANK(br_2),\" \",br_2*(du_2*30)/(ff_2-re_2)))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(br_3),\" \",br_3*(du_3*30)/(ff_3-re_3))),0,IF(ISBLANK(br_3),\" \",br_3*(du_3*30)/(ff_3-re_3)))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(br_4),\" \",br_4*(du_4*30)/(ff_4-re_4))),0,IF(ISBLANK(br_4),\" \",br_4*(du_4*30)/(ff_4-re_4)))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(br_5),\" \",br_5*(du_5*30)/(ff_5-re_5))),0,IF(ISBLANK(br_5),\" \",br_5*(du_5*30)/(ff_5-re_5)))","v":" "}]
[null,"Incidence de l'évolution du délai d'écoulement des stocks \nde produits intermédiaires et finis sur la trésorerie",{"$nulls":3},{"$f":"IF(F212=\" \",\" \",IF(F214>0,\"Gain de trésorerie\",IF(F214<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(H212=\" \",\" \",IF(H214>0,\"Gain de trésorerie\",IF(H214<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(J212=\" \",\" \",IF(J214>0,\"Gain de trésorerie\",IF(J214<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(L212=\" \",\" \",IF(L214>0,\"Gain de trésorerie\",IF(L214<0,\"Perte de trésorerie\",\" \")))","v":" "}]
[{"$nulls":5},{"$f":"IF(ISERROR(IF(F212=\" \",\" \",IF(u=\"K€\",F211,IF(u=\"€\",F211/1000)))),0,IF(F212=\" \",\" \",IF(u=\"K€\",F211,IF(u=\"€\",F211/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(H212=\" \",\" \",IF(u=\"K€\",H211,IF(u=\"€\",H211/1000)))),0,IF(H212=\" \",\" \",IF(u=\"K€\",H211,IF(u=\"€\",H211/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(J212=\" \",\" \",IF(u=\"K€\",J211,IF(u=\"€\",J211/1000)))),0,IF(J212=\" \",\" \",IF(u=\"K€\",J211,IF(u=\"€\",J211/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(L212=\" \",\" \",IF(u=\"K€\",L211,IF(u=\"€\",L211/1000)))),0,IF(L212=\" \",\" \",IF(u=\"K€\",L211,IF(u=\"€\",L211/1000))))","v":" "}]
[]
[{"$nulls":3},"Ratio moyen du secteur"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F216),\" \",IF(F212<(0.99*F216),\"Favorable\",IF(F212>(F216*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H216),\" \",IF(H212<(0.99*H216),\"Favorable\",IF(H212>(H216*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J216),\" \",IF(J212<(0.99*J216),\"Favorable\",IF(J212>(J216*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L216),\" \",IF(L212<(0.99*L216),\"Favorable\",IF(L212>(L216*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N216),\" \",IF(N212<(0.99*N216),\"Favorable\",IF(N212>(N216*1.01),\"Défavorable\",\"Correct \")))","v":" "}]
[{"$nulls":5},{"$f":"IF(ISERROR(IF(F220=\" \",0,IF((F220-H220)<0,(st_1*-1)*(F220-H220)/F220,(st_1*-1)*(F220-H220)/F220))),0,IF(F220=\" \",0,IF((F220-H220)<0,(st_1*-1)*(F220-H220)/F220,(st_1*-1)*(F220-H220)/F220)))","v":0},null,{"$f":"IF(ISERROR(IF(H220=\" \",0,IF((H220-J220)<0,(st_2*-1)*(H220-J220)/H220,(st_2*-1)*(H220-J220)/H220))),0,IF(H220=\" \",0,IF((H220-J220)<0,(st_2*-1)*(H220-J220)/H220,(st_2*-1)*(H220-J220)/H220)))","v":0},null,{"$f":"IF(ISERROR(IF(J220=\" \",0,IF((J220-L220)<0,(st_3*-1)*(J220-L220)/J220,(st_3*-1)*(J220-L220)/J220))),0,IF(J220=\" \",0,IF((J220-L220)<0,(st_3*-1)*(J220-L220)/J220,(st_3*-1)*(J220-L220)/J220)))","v":0},null,{"$f":"IF(ISERROR(IF(L220=\" \",0,IF((L220-N220)<0,(st_4*-1)*(L220-N220)/L220,(st_4*-1)*(L220-N220)/L220))),0,IF(L220=\" \",0,IF((L220-N220)<0,(st_4*-1)*(L220-N220)/L220,(st_4*-1)*(L220-N220)/L220)))","v":0}]
[null,"Délai de rotation du stock global - en jours de chiffre d'affaires HT",{"$nulls":3},{"$f":"IF(ca_1=0,\" \",st_1*du_1*30/ca_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",st_2*du_2*30/ca_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",st_3*du_3*30/ca_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",st_4*du_4*30/ca_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",st_5*du_5*30/ca_5)","v":" "}]
[null,"Incidence de l'évolution des délais de rotation \ndes stocks sur la trésorerie",{"$nulls":3},{"$f":"IF(F220=\" \",\" \",IF(F222>0,\"Gain de trésorerie\",IF(F222<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(H220=\" \",\" \",IF(H222>0,\"Gain de trésorerie\",IF(H222<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(J220=\" \",\" \",IF(J222>0,\"Gain de trésorerie\",IF(J222<0,\"Perte de trésorerie\",\" \")))","v":" "},null,{"$f":"IF(L220=\" \",\" \",IF(L222>0,\"Gain de trésorerie\",IF(L222<0,\"Perte de trésorerie\",\" \")))","v":" "}]
[{"$nulls":5},{"$f":"IF(ISERROR(IF(F220=\" \",\" \",IF(u=\"K€\",F219,IF(u=\"€\",F219/1000)))),0,IF(F220=\" \",\" \",IF(u=\"K€\",F219,IF(u=\"€\",F219/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(H220=\" \",\" \",IF(u=\"K€\",H219,IF(u=\"€\",H219/1000)))),0,IF(H220=\" \",\" \",IF(u=\"K€\",H219,IF(u=\"€\",H219/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(J220=\" \",\" \",IF(u=\"K€\",J219,IF(u=\"€\",J219/1000)))),0,IF(J220=\" \",\" \",IF(u=\"K€\",J219,IF(u=\"€\",J219/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(L220=\" \",\" \",IF(u=\"K€\",L219,IF(u=\"€\",L219/1000)))),0,IF(L220=\" \",\" \",IF(u=\"K€\",L219,IF(u=\"€\",L219/1000))))","v":" "}]
[]
[{"$nulls":3},"Ratio moyen du secteur"]
[]
[{"$nulls":3},"Ecart",null,{"$f":"IF(ISBLANK(F224),\" \",IF(F220<(0.99*F224),\"Favorable\",IF(F220>(F224*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(H224),\" \",IF(H220<(0.99*H224),\"Favorable\",IF(H220>(H224*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(J224),\" \",IF(J220<(0.99*J224),\"Favorable\",IF(J220>(J224*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(L224),\" \",IF(L220<(0.99*L224),\"Favorable\",IF(L220>(L224*1.01),\"Défavorable\",\"Correct \")))","v":" "},null,{"$f":"IF(ISBLANK(N224),\" \",IF(N220<(0.99*N224),\"Favorable\",IF(N220>(N224*1.01),\"Défavorable\",\"Correct \")))","v":" "}]
[{"$nulls":5},{"$f":"F168+F176+F185+F194+F203+F211","v":{"$error":"#VALUE!"}},null,{"$f":"H168+H176+H185+H194+H203+H211","v":{"$error":"#VALUE!"}},null,{"$f":"J168+J176+J185+J194+J203+J211","v":{"$error":"#VALUE!"}},null,{"$f":"L168+L176+L185+L194+L203+L211","v":{"$error":"#VALUE!"}}]
[null,"Incidence de l'évolution des délais de rotation des stocks et des \ndélais de règlement des clients et  fournisseurs sur la trésorerie",{"$nulls":3},{"$f":"IF(ISERROR(IF(F227=0,\" \",IF(F229>0,\"Gain total de trésorerie\",IF(F229<0,\"Perte totale de trésorerie\",\" \")))),\" \",IF(F227=0,\" \",IF(F229>0,\"Gain total de trésorerie\",IF(F229<0,\"Perte totale de trésorerie\",\" \"))))","v":" "},null,{"$f":"IF(ISERROR(IF(H227=0,\" \",IF(H229>0,\"Gain total de trésorerie\",IF(H229<0,\"Perte totale de trésorerie\",\" \")))),\" \",IF(H227=0,\" \",IF(H229>0,\"Gain total de trésorerie\",IF(H229<0,\"Perte totale de trésorerie\",\" \"))))","v":" "},null,{"$f":"IF(ISERROR(IF(J227=0,\" \",IF(J229>0,\"Gain total de trésorerie\",IF(J229<0,\"Perte totale de trésorerie\",\" \")))),\" \",IF(J227=0,\" \",IF(J229>0,\"Gain total de trésorerie\",IF(J229<0,\"Perte totale de trésorerie\",\" \"))))","v":" "},null,{"$f":"IF(ISERROR(IF(L227=0,\" \",IF(L229>0,\"Gain total de trésorerie\",IF(L229<0,\"Perte totale de trésorerie\",\" \")))),\" \",IF(L227=0,\" \",IF(L229>0,\"Gain total de trésorerie\",IF(L229<0,\"Perte totale de trésorerie\",\" \"))))","v":" "}]
[{"$nulls":5},{"$f":"IF(ISERROR(IF(F227=0,\" \",IF(u=\"K€\",F227,IF(u=\"€\",F227/1000)))),\" \",IF(F227=0,\" \",IF(u=\"K€\",F227,IF(u=\"€\",F227/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(H227=0,\" \",IF(u=\"K€\",H227,IF(u=\"€\",H227/1000)))),\" \",IF(H227=0,\" \",IF(u=\"K€\",H227,IF(u=\"€\",H227/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(J227=0,\" \",IF(u=\"K€\",J227,IF(u=\"€\",J227/1000)))),\" \",IF(J227=0,\" \",IF(u=\"K€\",J227,IF(u=\"€\",J227/1000))))","v":" "},null,{"$f":"IF(ISERROR(IF(L227=0,\" \",IF(u=\"K€\",L227,IF(u=\"€\",L227/1000)))),\" \",IF(L227=0,\" \",IF(u=\"K€\",L227,IF(u=\"€\",L227/1000))))","v":" "}]
[]
[null,"D - Analyse des flux de trésorerie","Commentaire",null,null,{"$f":"IF(b_1=\" \",\"\",bfre_1+by_1+bilan!E80+bilan!E101+dbz_1)","v":""},null,{"$f":"IF(b_2=\" \",\"\",bfre_2+by_2+bilan!G80+bilan!G101+dbz_2)","v":""},null,{"$f":"IF(b_3=\" \",\"\",bfre_3+by_3+bilan!I80+bilan!I101+dbz_3)","v":""},null,{"$f":"IF(b_4=\" \",\"\",bfre_4+by_4+bilan!K80+bilan!K101+dbz_4)","v":""},null,{"$f":"IF(b_5=\" \",\"\",bfre_5+by_5+bilan!M80+bilan!M101+dbz_5)","v":""}]
[null,"Capacité d'autofinancement - CAF",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISERROR(caf_1),\" \",caf_1)","v":" "},null,{"$f":"IF(ISERROR(caf_2),\" \",caf_2)","v":" "},null,{"$f":"IF(ISERROR(caf_3),\" \",caf_3)","v":" "},null,{"$f":"IF(ISERROR(caf_4),\" \",caf_4)","v":" "}]
[null,"Variation du besoin en FR d'exploitation - BFRE",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(b_1=\" \",\" \",'tableau de financement'!G44-'tableau de financement'!H42)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",'tableau de financement'!J44-'tableau de financement'!K42)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",'tableau de financement'!M44-'tableau de financement'!N42)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",'tableau de financement'!P44-'tableau de financement'!Q42)","v":" "}]
[null,"Flux de trésorerie généré par  l'exploitation - FTE = CAF -BFRE",null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISERROR(F232-F233),\" \",F232-F233)","v":" "},null,{"$f":"IF(ISERROR(H232-H233),\" \",H232-H233)","v":" "},null,{"$f":"IF(ISERROR(J232-J233),\" \",J232-J233)","v":" "},null,{"$f":"IF(ISERROR(L232-L233),\" \",L232-L233)","v":" "}]
[]
[null,null,"Commentaire",null,null,{"$f":"IF(b_1=0,\" \",IF(F232<F233,\"La CAF ne couvre pas l'augmentation du BFRE\",\" \"))","v":" "},null,{"$f":"IF(H232<H233,\"La CAF ne couvre pas l'augmentation du BFRE\",\" \")","v":" "},null,{"$f":"IF(J232<J233,\"La CAF ne couvre pas l'augmentation du BFRE\",\" \")","v":" "},null,{"$f":"IF(L232<L233,\"La CAF ne couvre pas l'augmentation du BFRE\",\" \")","v":" "}]
[]
[null,"Flux de trésorerie nécessité par les investissements",null,{"$f":"u","v":0},null,{"$f":"IF(ca_1=0,\" \",immo_1-cession_1+'tableau de financement'!G51-'tableau de financement'!H51)","v":" "},null,{"$f":"IF(ca_2=0,\" \",immo_2-cession_2+'tableau de financement'!J51-'tableau de financement'!K51)","v":" "},null,{"$f":"IF(ca_3=0,\" \",immo_3-cession_3+'tableau de financement'!M51-'tableau de financement'!N51)","v":" "},null,{"$f":"IF(ca_4=0,\" \",immo_4-cession_4+'tableau de financement'!P51-'tableau de financement'!Q51)","v":" "}]
[null,"Flux de trésorerie issu d'opérations de financement",null,{"$f":"u","v":0},null,{"$f":"IF(b_1=0,\" \",IF(ca_1=0,\" \",(tr_1-tr_2)-F234+F238))","v":" "},null,{"$f":"IF(ca_2=0,\" \",(tr_2-tr_3)-H234+H238)","v":" "},null,{"$f":"IF(ca_3=0,\" \",(tr_3-tr_4)-J234+J238)","v":" "},null,{"$f":"IF(ca_4=0,\" \",(tr_4-tr_5)-L234+L238)","v":" "}]
[]
[null,"Variation gobale \nde trésorerie","Montant",{"$f":"u","v":0},null,{"$f":"IF(ISERROR(F234-F238+F239),\" \",F234-F238+F239)","v":" "},null,{"$f":"IF(ISERROR(H234-H238+H239),\" \",H234-H238+H239)","v":" "},null,{"$f":"IF(ISERROR(J234-J238+J239),\" \",J234-J238+J239)","v":" "},null,{"$f":"IF(ISERROR(L234-L238+L239),\" \",L234-L238+L239)","v":" "}]
[null,null,"Jours de chiffre d'affaires",null,null,{"$f":"IF(ca_1=0,\" \",IF(b_1=0,\" \",F241*(du_1*30)/ca_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",H241*(du_2*30)/ca_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",J241*(du_3*30)/ca_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",L241*(du_4*30)/ca_4)","v":" "}]
[null,"Trésorerie nette","Montant",{"$f":"u","v":0},null,{"$f":"IF(ca_1=0,\" \",IF(b_1=0,\" \",H243+F241))","v":" "},null,{"$f":"IF(ca_2=0,\" \",J243+H241)","v":" "},null,{"$f":"IF(ca_3=0,\" \",L243+J241)","v":" "},null,{"$f":"IF(ca_4=0,\" \",N243+L241)","v":" "},null,{"$f":"IF(ca_5=0,\" \",tr_5)","v":" "}]
[null,null,"Jours de chiffre d'affaires",null,null,{"$f":"IF(ISERROR(tr_1*(du_1*30)/ca_1),\" \",tr_1*(du_1*30)/ca_1)","v":" "},null,{"$f":"IF(ISERROR(tr_2*(du_2*30)/ca_2),\" \",tr_2*(du_2*30)/ca_2)","v":" "},null,{"$f":"IF(ISERROR(tr_3*(du_3*30)/ca_3),\" \",tr_3*(du_3*30)/ca_3)","v":" "},null,{"$f":"IF(ISERROR(tr_4*(du_4*30)/ca_4),\" \",tr_4*(du_4*30)/ca_4)","v":" "},null,{"$f":"IF(ISERROR(tr_5*(du_5*30)/ca_5),\" \",tr_5*(du_5*30)/ca_5)","v":" "}]
[]
[null,"E - Score"]
[]
[{"$nulls":5},{"$f":"IF(ISERROR(IF(ISBLANK(Score!J14),\" \",Score!J14)),\" \",IF(ISBLANK(Score!J14),\" \",Score!J14))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(Score!N14),\" \",Score!N14)),\" \",IF(ISBLANK(Score!N14),\" \",Score!N14))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(Score!R14),\" \",Score!R14)),\" \",IF(ISBLANK(Score!R14),\" \",Score!R14))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(Score!V14),\" \",Score!V14)),\" \",IF(ISBLANK(Score!V14),\" \",Score!V14))","v":" "},null,{"$f":"IF(ISERROR(IF(ISBLANK(Score!Z14),\" \",Score!Z14)),\" \",IF(ISBLANK(Score!Z14),\" \",Score!Z14))","v":" "}]
[]
[{"$nulls":5},{"$f":"IF(ISBLANK(Score!H16),\" \",Score!H16)","v":" "},null,{"$f":"IF(ISBLANK(Score!L16),\" \",Score!L16)","v":" "},null,{"$f":"IF(ISBLANK(Score!P16),\" \",Score!P16)","v":" "},null,{"$f":"IF(ISBLANK(Score!T16),\" \",Score!T16)","v":" "},null,{"$f":"IF(ISBLANK(Score!X16),\" \",Score!X16)","v":" "}]

{"sheet":"Graphiques","index":6,"n_rows":5,"n_cols":14,"rows_kept":5,"merged":[[1,1,1,5]]}
[]
[null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},{"$nulls":7},{"$f":"d","v":0},{"$f":"d_1","v":" "},{"$f":"d_2","v":" "},{"$f":"d_3","v":" "},{"$f":"d_4","v":" "}]
[{"$nulls":8},"Export",{"$f":"IF(u=\"€\",export_5/1000,IF(u=\"K€\",export_5))","v":false},{"$f":"IF(u=\"€\",export_4/1000,IF(u=\"K€\",export_4))","v":false},{"$f":"IF(u=\"€\",export_3/1000,IF(u=\"K€\",export_3))","v":false},{"$f":"IF(u=\"€\",export_2/1000,IF(u=\"K€\",export_2))","v":false},{"$f":"IF(u=\"€\",export_1/1000,IF(u=\"K€\",export_1))","v":false}]
[{"$nulls":8},"France",{"$f":"J5-J3","v":0},{"$f":"K5-K3","v":0},{"$f":"L5-L3","v":0},{"$f":"M5-M3","v":0},{"$f":"N5-N3","v":0}]
[{"$nulls":8},"Total",{"$f":"IF(u=\"€\",ca_5/1000,IF(u=\"K€\",ca_5))","v":false},{"$f":"IF(u=\"€\",ca_4/1000,IF(u=\"K€\",ca_4))","v":false},{"$f":"IF(u=\"€\",ca_3/1000,IF(u=\"K€\",ca_3))","v":false},{"$f":"IF(u=\"€\",ca_2/1000,IF(u=\"K€\",ca_2))","v":false},{"$f":"IF(u=\"€\",ca_1/1000,IF(u=\"K€\",ca_1))","v":false}]

{"sheet":"Levier","index":7,"n_rows":39,"n_cols":14,"rows_kept":39,"merged":[[2,2,3,3],[9,2,9,3],[12,2,12,3],[14,2,14,3],[21,2,21,3],[23,2,23,3],[25,2,25,3],[27,2,27,3],[31,2,31,13],[34,2,34,3]]}
[]
[]
[null,null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},null,null,{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},null,{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},null,{"$f":"IF(ISBLANK(d),\" \",d)","v":" "}]
[{"$nulls":5},{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "},null,{"$f":"IF(ISBLANK(u),\" \",u)","v":" "}]
[]
[null,null,"Immobilisations incorporelles & corporelles",null,null,{"$f":"bj_1-nk_1+x_1","v":{"v":0,"d":"0 "}},null,{"$f":"bj_2-nk_2+x_2","v":{"v":0,"d":"0 "}},null,{"$f":"bj_3-nk_3+x_3","v":{"v":0,"d":"0 "}},null,{"$f":"bj_4-nk_4+x_4","v":{"v":0,"d":"0 "}},null,{"$f":"bj_5-nk_5+x_5","v":{"v":0,"d":"0 "}}]
[null,null,"Immobilisations financières",null,null,{"$f":"nk_1-x_1","v":{"v":0,"d":"0 "}},null,{"$f":"nk_2-x_2","v":{"v":0,"d":"0 "}},null,{"$f":"nk_3-x_3","v":{"v":0,"d":"0 "}},null,{"$f":"nk_4-x_4","v":{"v":0,"d":"0 "}},null,{"$f":"nk_5-x_5","v":{"v":0,"d":"0 "}}]
[null,null,"Immobilisations totales",null,null,{"$f":"IF(b_1=\" \",\" \",bj_1)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",bj_2)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",bj_3)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",bj_4)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",bj_5)","v":" "}]
[null,null,"Besoin en fonds de roulement",null,null,{"$f":"IF(b_1=\" \",\" \",bfr_1)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",bfr_2)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",bfr_3)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",bfr_4)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",bfr_5)","v":" "}]
[null,null,"Actif économique",null,null,{"$f":"IF(b_1=\" \",\" \",SUM(F8:F9))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",SUM(H8:H9))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",SUM(J8:J9))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",SUM(L8:L9))","v":" "},null,{"$f":"IF(b_5=\" \",\" \",SUM(N8:N9))","v":" "}]
[null,null,"Capitaux propres",null,null,{"$f":"IF(b_1=\" \",\" \",rp_1)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",rp_2)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",rp_3)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",rp_4)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",rp_5)","v":" "}]
[null,null,"Endettement net",null,null,{"$f":"IF(b_1=\" \",\" \",emp_1-tr_1)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",emp_2-tr_2)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",emp_3-tr_3)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",emp_4-tr_4)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",emp_5-tr_5)","v":" "}]
[null,null,"Actif économique",null,null,{"$f":"IF(b_1=\" \",\" \",SUM(F11:F12))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",SUM(H11:H12))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",SUM(J11:J12))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",SUM(L11:L12))","v":" "},null,{"$f":"IF(b_5=\" \",\" \",SUM(N11:N12))","v":" "}]
[]
[null,null,"Taux d'endettement net",null,null,{"$f":"IF(ISERROR(IF(b_1=\" \",\"  \",F12/F11)),\" \",IF(b_1=\" \",\"  \",F12/F11))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_2=\" \",\"  \",H12/H11)),\" \",IF(b_2=\" \",\"  \",H12/H11))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_3=\" \",\"  \",J12/J11)),\" \",IF(b_3=\" \",\"  \",J12/J11))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_4=\" \",\"  \",L12/L11)),\" \",IF(b_4=\" \",\"  \",L12/L11))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_5=\" \",\"  \",N12/N11)),\" \",IF(b_5=\" \",\"  \",N12/N11))","v":"  "}]
[]
[null,null,"Résultat courant avant impôt",null,null,{"$f":"IF(ca_1=0,\" \",rc_1-IAP_1-forfait_1+hj_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",rc_2-IAP_2-forfait_2+hj_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",rc_3-IAP_3-forfait_3+hj_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",rc_4-IAP_4-forfait_4+hj_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",rc_5-IAP_5-forfait_5+hj_5)","v":" "}]
[null,null,"Charges financières sur endettement",null,null,{"$f":"IF(ca_1=0,\" \",I_1-icb_1)","v":" "},null,{"$f":"IF(ca_2=0,\" \",I_2-icb_2)","v":" "},null,{"$f":"IF(ca_3=0,\" \",I_3-icb_3)","v":" "},null,{"$f":"IF(ca_4=0,\" \",I_4-icb_4)","v":" "},null,{"$f":"IF(ca_5=0,\" \",I_5-icb_5)","v":" "}]
[null,null,"Résultat économique avant impôt",null,null,{"$f":"IF(ca_1=0,\" \",F17+F18)","v":" "},null,{"$f":"IF(ca_2=0,\" \",H17+H18)","v":" "},null,{"$f":"IF(ca_3=0,\" \",J17+J18)","v":" "},null,{"$f":"IF(ca_4=0,\" \",L17+L18)","v":" "},null,{"$f":"IF(ca_5=0,\" \",N17+N18)","v":" "}]
[{"$f":"IF(ISBLANK(taux_IS_théorique),1,0)","v":1},null,"Taux de l'impôt sur les sociétés",null,null,{"$f":"IF(b_1=\" \",\" \",IF(hk_1<0,0,MIN(taux_IS_théorique,hk_1/(hk_1+r_1))))","v":" "},null,{"$f":"IF(b_2=\" \",\" \",IF(hk_2<0,0,MIN(taux_IS_théorique,hk_2/(hk_2+r_2))))","v":" "},null,{"$f":"IF(b_3=\" \",\" \",IF(hk_3<0,0,MIN(taux_IS_théorique,hk_3/(hk_3+r_3))))","v":" "},null,{"$f":"IF(b_4=\" \",\" \",IF(hk_4<0,0,MIN(taux_IS_théorique,hk_4/(hk_4+r_4))))","v":" "},null,{"$f":"IF(b_5=\" \",\" \",IF(hk_5<0,0,MIN(taux_IS_théorique,hk_5/(hk_5+r_5))))","v":" "}]
[null,null,"Résultat économique net",null,null,{"$f":"IF(F20=\" \",\" \",IF(F19<0,F19,F19*(1-F20)))","v":" "},null,{"$f":"IF(H20=\" \",\" \",IF(H19<0,H19,H19*(1-H20)))","v":" "},null,{"$f":"IF(J20=\" \",\" \",IF(J19<0,J19,J19*(1-J20)))","v":" "},null,{"$f":"IF(L20=\" \",\" \",IF(L19<0,L19,L19*(1-L20)))","v":" "},null,{"$f":"IF(N20=\" \",\" \",IF(N19<0,N19,N19*(1-N20)))","v":" "}]
[null,null,"Rentabilité économique nette",null,null,{"$f":"IF(ISERROR(IF(F21=\" \",\" \",F21/F10)),\" \",IF(F21=\" \",\" \",F21/F10))","v":" "},null,{"$f":"IF(ISERROR(IF(H21=\" \",\" \",H21/H10)),\" \",IF(H21=\" \",\" \",H21/H10))","v":" "},null,{"$f":"IF(ISERROR(IF(J21=\" \",\" \",J21/J10)),\" \",IF(J21=\" \",\" \",J21/J10))","v":" "},null,{"$f":"IF(ISERROR(IF(L21=\" \",\" \",L21/L10)),\" \",IF(L21=\" \",\" \",L21/L10))","v":" "},null,{"$f":"IF(ISERROR(IF(N21=\" \",\" \",N21/N10)),\" \",IF(N21=\" \",\" \",N21/N10))","v":" "}]
[]
[null,null,"Coût de la dette",null,null,{"$f":"IF(ISERROR(IF(b_1=\" \",\"  \",IF(F19<0,F18/F12,(F18/F12)*(1-F20)))),\" \",IF(b_1=\" \",\"  \",IF(F19<0,F18/F12,(F18/F12)*(1-F20))))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_2=\" \",\"  \",IF(H19<0,H18/H12,(H18/H12)*(1-H20)))),\" \",IF(b_2=\" \",\"  \",IF(H19<0,H18/H12,(H18/H12)*(1-H20))))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_3=\" \",\"  \",IF(J19<0,J18/J12,(J18/J12)*(1-J20)))),\" \",IF(b_3=\" \",\"  \",IF(J19<0,J18/J12,(J18/J12)*(1-J20))))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_4=\" \",\"  \",IF(L19<0,L18/L12,(L18/L12)*(1-L20)))),\" \",IF(b_4=\" \",\"  \",IF(L19<0,L18/L12,(L18/L12)*(1-L20))))","v":"  "},null,{"$f":"IF(ISERROR(IF(b_5=\" \",\"  \",IF(N19<0,N18/N12,(N18/N12)*(1-N20)))),\" \",IF(b_5=\" \",\"  \",IF(N19<0,N18/N12,(N18/N12)*(1-N20))))","v":"  "}]
[]
[null,null,"Effet de levier",null,null,{"$f":"IF(ISERROR(IF(b_1=\" \",\" \",(((F19/F13)-(F18/F12))*F15)*(1-F20))),\" \",IF(b_1=\" \",\" \",(((F19/F13)-(F18/F12))*F15)*(1-F20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_2=\" \",\" \",(((H19/H13)-(H18/H12))*H15)*(1-H20))),\" \",IF(b_2=\" \",\" \",(((H19/H13)-(H18/H12))*H15)*(1-H20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_3=\" \",\" \",(((J19/J13)-(J18/J12))*J15)*(1-J20))),\" \",IF(b_3=\" \",\" \",(((J19/J13)-(J18/J12))*J15)*(1-J20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_4=\" \",\" \",(((L19/L13)-(L18/L12))*L15)*(1-L20))),\" \",IF(b_4=\" \",\" \",(((L19/L13)-(L18/L12))*L15)*(1-L20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_5=\" \",\" \",(((N19/N13)-(N18/N12))*N15)*(1-N20))),\" \",IF(b_5=\" \",\" \",(((N19/N13)-(N18/N12))*N15)*(1-N20)))","v":" "}]
[]
[null,null,"Rentabilité des capitaux propres",null,null,{"$f":"IF(ISERROR(F22+F26),\" \",F22+F26)","v":" "},null,{"$f":"IF(ISERROR(H22+H26),\" \",H22+H26)","v":" "},null,{"$f":"IF(ISERROR(J22+J26),\" \",J22+J26)","v":" "},null,{"$f":"IF(ISERROR(L22+L26),\" \",L22+L26)","v":" "},null,{"$f":"IF(ISERROR(N22+N26),\" \",N22+N26)","v":" "}]
[]
[null,null,"Rentabilité constatée",null,null,{"$f":"IF(b_1=\" \",\" \",r_1/rp_1)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",r_2/rp_2)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",r_3/rp_3)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",r_4/rp_4)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",r_5/rp_5)","v":" "}]
[]
[null,null,"En tenant compte des opérations exceptionnelles :"]
[null,null,"Eléments exceptionnels",null,null,{"$f":"IF(ca_1=0,\" \",IF(hk_1>=0,hi_1-hj_1,hi_1-hj_1-hk_1))","v":" "},null,{"$f":"IF(ca_2=0,\" \",IF(hk_2>=0,hi_2-hj_2,hi_2-hj_2-hk_2))","v":" "},null,{"$f":"IF(ca_3=0,\" \",IF(hk_3>=0,hi_3-hj_3,hi_3-hj_3-hk_3))","v":" "},null,{"$f":"IF(ca_4=0,\" \",IF(hk_4>=0,hi_4-hj_4,hi_4-hj_4-hk_4))","v":" "},null,{"$f":"IF(ca_5=0,\" \",IF(hk_5>=0,hi_5-hj_5,hi_5-hj_5-hk_5))","v":" "}]
[{"$nulls":5},{"$f":"IF(F20=\" \",\" \",IF((F19+F33)<0,F19+F33,(F19+F33)*(1-F20)))","v":" "},null,{"$f":"IF(H20=\" \",\" \",IF((H19+H33)<0,H19+H33,(H19+H33)*(1-H20)))","v":" "},null,{"$f":"IF(J20=\" \",\" \",IF((J19+J33)<0,J19+J33,(J19+J33)*(1-J20)))","v":" "},null,{"$f":"IF(L20=\" \",\" \",IF((L19+L33)<0,L19+L33,(L19+L33)*(1-L20)))","v":" "},null,{"$f":"IF(N20=\" \",\" \",IF((N19+N33)<0,N19+N33,(N19+N33)*(1-N20)))","v":" "}]
[null,null,"Rentabilité économique nette",null,null,{"$f":"IF(ISERROR(IF(F34=\" \",\" \",F34/F10)),\" \",IF(F34=\" \",\" \",F34/F10))","v":" "},null,{"$f":"IF(ISERROR(IF(H34=\" \",\" \",H34/H10)),\" \",IF(H34=\" \",\" \",H34/H10))","v":" "},null,{"$f":"IF(ISERROR(IF(J34=\" \",\" \",J34/J10)),\" \",IF(J34=\" \",\" \",J34/J10))","v":" "},null,{"$f":"IF(ISERROR(IF(L34=\" \",\" \",L34/L10)),\" \",IF(L34=\" \",\" \",L34/L10))","v":" "},null,{"$f":"IF(ISERROR(IF(N34=\" \",\" \",N34/N10)),\" \",IF(N34=\" \",\" \",N34/N10))","v":" "}]
[]
[null,null,"Effet de levier",null,null,{"$f":"IF(ISERROR(IF(b_1=\" \",\" \",((((F19+F33)/F13)-(F18/F12))*F15)*(1-F20))),\" \",IF(b_1=\" \",\" \",((((F19+F33)/F13)-(F18/F12))*F15)*(1-F20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_2=\" \",\" \",((((H19+H33)/H13)-(H18/H12))*H15)*(1-H20))),\" \",IF(b_2=\" \",\" \",((((H19+H33)/H13)-(H18/H12))*H15)*(1-H20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_3=\" \",\" \",((((J19+J33)/J13)-(J18/J12))*J15)*(1-J20))),\" \",IF(b_3=\" \",\" \",((((J19+J33)/J13)-(J18/J12))*J15)*(1-J20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_4=\" \",\" \",((((L19+L33)/L13)-(L18/L12))*L15)*(1-L20))),\" \",IF(b_4=\" \",\" \",((((L19+L33)/L13)-(L18/L12))*L15)*(1-L20)))","v":" "},null,{"$f":"IF(ISERROR(IF(b_5=\" \",\" \",((((N19+N33)/N13)-(N18/N12))*N15)*(1-N20))),\" \",IF(b_5=\" \",\" \",((((N19+N33)/N13)-(N18/N12))*N15)*(1-N20)))","v":" "}]
[]
[null,null,"Rentabilité des capitaux propres",null,null,{"$f":"IF(ISERROR(F35+F37),\" \",F35+F37)","v":" "},null,{"$f":"IF(ISERROR(H35+H37),\" \",H35+H37)","v":" "},null,{"$f":"IF(ISERROR(J35+J37),\" \",J35+J37)","v":" "},null,{"$f":"IF(ISERROR(L35+L37),\" \",L35+L37)","v":" "},null,{"$f":"IF(ISERROR(N35+N37),\" \",N35+N37)","v":" "}]

{"sheet":"Score","index":8,"n_rows":16,"n_cols":26,"rows_kept":16,"merged":[[1,1,1,4],[1,7,1,9],[1,11,1,13],[1,15,1,17],[1,19,1,21],[1,23,1,25],[2,7,2,9],[2,11,2,13],[2,15,2,17],[2,19,2,21],[2,23,2,25],[3,1,4,1],[3,3,4,3],[3,4,3,5],[3,7,4,7],[3,8,4,8],[3,9,4,9],[3,11,4,11],[3,12,4,12],[3,13,4,13],[3,15,4,15],[3,16,4,16],[3,17,4,17],[3,19,4,19],[3,20,4,20],[3,21,4,21],[3,23,4,23],[3,24,4,24],[3,25,4,25],[13,7,13,8],[13,11,13,12],[13,15,13,16],[13,19,13,20],[13,23,13,24],[15,7,15,9],[15,11,15,13],[15,15,15,17],[15,19,15,21],[15,23,15,25]]}
[]
[null,{"$f":"IF(ISBLANK(societe),\" \",societe)","v":" "},{"$nulls":5},{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "},{"$nulls":3},{"$f":"IF(ISBLANK(d),\" \",d)","v":" "}]
[null,"SCORE AFDCC",{"$nulls":5},{"$f":"IF(du_1=0,\" \",du_1)","v":" "},{"$nulls":3},{"$f":"IF(du_2=0,\" \",du_2)","v":" "},{"$nulls":3},{"$f":"IF(du_3=0,\" \",du_3)","v":" "},{"$nulls":3},{"$f":"IF(du_4=0,\" \",du_4)","v":" "},{"$nulls":3},{"$f":"IF(du_5=0,\" \",du_5)","v":" "}]
[null,"Ratios",null,"coefficient","Bornes",null,null,"ratios","ratios bornés","contrib",null,"ratios","ratios bornés","contrib",null,"ratios","ratios bornés","contrib",null,"ratios","ratios bornés","contrib",null,"ratios","ratios bornés","contrib"]
[{"$nulls":4},"inférieure","supérieure"]
[null,"Constante",null,0.57,{"$nulls":5},{"$f":"IF(b_1=\" \",\" \",$D$6)","v":" "},{"$nulls":3},{"$f":"IF(b_2=\" \",\" \",$D$6)","v":" "},{"$nulls":3},{"$f":"IF(b_3=\" \",\" \",$D$6)","v":" "},{"$nulls":3},{"$f":"IF(b_4=\" \",\" \",$D$6)","v":" "},{"$nulls":3},{"$f":"IF(b_5=\" \",\" \",$D$6)","v":" "}]
[null,"Frais financiers /  EBE",null,-0.0635,0,100,null,{"$f":"IF(b_1=\" \",\" \",(I_1*100)/ebe_1)","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(ebe_1<0,100,IF(H7<$E$7,$E$7,IF(H7>$F$7,$F$7,H7))))","v":" "},{"$f":"IF(b_1=\" \",\" \",$D$7*I7)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",(I_2*100)/ebe_2)","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(ebe_2<0,100,IF(L7<$E$7,$E$7,IF(L7>$F$7,$F$7,L7))))","v":" "},{"$f":"IF(b_2=\" \",\" \",$D$7*M7)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",(I_3*100)/ebe_3)","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(ebe_3<0,100,IF(P7<$E$7,$E$7,IF(P7>$F$7,$F$7,P7))))","v":" "},{"$f":"IF(b_3=\" \",\" \",$D$7*Q7)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",(I_4*100)/ebe_4)","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(ebe_4<0,100,IF(T7<$E$7,$E$7,IF(T7>$F$7,$F$7,T7))))","v":" "},{"$f":"IF(b_4=\" \",\" \",$D$7*U7)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",(I_5*100)/ebe_5)","v":" "},{"$f":"IF(b_5=\" \",\" \",IF(ebe_5<0,100,IF(X7<$E$7,$E$7,IF(X7>$F$7,$F$7,X7))))","v":" "},{"$f":"IF(b_5=\" \",\" \",$D$7*Y7)","v":" "}]
[null,"(Réalisable + Disponible) / Dettes à court terme",null,0.0183,0,200,null,{"$f":"IF(b_1=\" \",\" \",(aa_1+créances_nettes_expl_1+cd_1+cf_1)*100/DCT_1)","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(H8<$E$8,$E$8,IF(H8>$F$8,$F$8,H8)))","v":" "},{"$f":"IF(b_1=\" \",\" \",$D$8*I8)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",(aa_2+créances_nettes_expl_2+cd_2+cf_2)*100/DCT_2)","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(L8<$E$8,$E$8,IF(L8>$F$8,$F$8,L8)))","v":" "},{"$f":"IF(b_2=\" \",\" \",$D$8*M8)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",(aa_3+créances_nettes_expl_3+cd_3+cf_3)*100/DCT_3)","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(P8<$E$8,$E$8,IF(P8>$F$8,$F$8,P8)))","v":" "},{"$f":"IF(b_3=\" \",\" \",$D$8*Q8)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",(aa_4+créances_nettes_expl_4+cd_4+cf_4)*100/DCT_4)","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(T8<$E$8,$E$8,IF(T8>$F$8,$F$8,T8)))","v":" "},{"$f":"IF(b_4=\" \",\" \",$D$8*U8)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",(aa_5+créances_nettes_expl_5+cd_5+cf_5)*100/DCT_5)","v":" "},{"$f":"IF(b_5=\" \",\" \",IF(X8<$E$8,$E$8,IF(X8>$F$8,$F$8,X8)))","v":" "},{"$f":"IF(b_5=\" \",\" \",$D$8*Y8)","v":" "}]
[null,"Capitaux permanents / Passif",null,0.0471,-25,100,null,{"$f":"IF(b_1=\" \",\" \",(cp_1*100)/b_1)","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(H9<$E$9,$E$9,IF(H9>$F$9,$F$9,H9)))","v":" "},{"$f":"IF(b_1=\" \",\" \",$D$9*I9)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",(cp_2*100)/b_2)","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(L9<$E$9,$E$9,IF(L9>$F$9,$F$9,L9)))","v":" "},{"$f":"IF(b_2=\" \",\" \",$D$9*M9)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",(cp_3*100)/b_3)","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(P9<$E$9,$E$9,IF(P9>$F$9,$F$9,P9)))","v":" "},{"$f":"IF(b_3=\" \",\" \",$D$9*Q9)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",(cp_4*100)/b_4)","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(T9<$E$9,$E$9,IF(T9>$F$9,$F$9,T9)))","v":" "},{"$f":"IF(b_4=\" \",\" \",$D$9*U9)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",(cp_5*100)/b_5)","v":" "},{"$f":"IF(b_5=\" \",\" \",IF(X9<$E$9,$E$9,IF(X9>$F$9,$F$9,X9)))","v":" "},{"$f":"IF(b_5=\" \",\" \",$D$9*Y9)","v":" "}]
[null,"VA / CA",null,-0.0246,0,100,null,{"$f":"IF(b_1=\" \",\" \",(va_1*100)/ca_1)","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(H10<$E$10,$E$10,IF(H10>$F$10,$F$10,H10)))","v":" "},{"$f":"IF(b_1=\" \",\" \",$D$10*I10)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",(va_2*100)/ca_2)","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(L10<$E$10,$E$10,IF(L10>$F$10,$F$10,L10)))","v":" "},{"$f":"IF(b_2=\" \",\" \",$D$10*M10)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",(va_3*100)/ca_3)","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(P10<$E$10,$E$10,IF(P10>$F$10,$F$10,P10)))","v":" "},{"$f":"IF(b_3=\" \",\" \",$D$10*Q10)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",(va_4*100)/ca_4)","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(T10<$E$10,$E$10,IF(T10>$F$10,$F$10,T10)))","v":" "},{"$f":"IF(b_4=\" \",\" \",$D$10*U10)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",(va_5*100)/ca_5)","v":" "},{"$f":"IF(b_5=\" \",\" \",IF(X10<$E$10,$E$10,IF(X10>$F$10,$F$10,X10)))","v":" "},{"$f":"IF(b_5=\" \",\" \",$D$10*Y10)","v":" "}]
[null,"Trésorerie / CA (J)",null,0.0115,-100,100,null,{"$f":"IF(b_1=\" \",\" \",(tr_1*du_1*30)/ca_1)","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(H11<$E$11,$E$128,IF(H11>$F$11,$F$11,H11)))","v":" "},{"$f":"IF(b_1=\" \",\" \",$D$11*I11)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",(tr_2*du_2*30)/ca_2)","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(L11<$E$11,$E$128,IF(L11>$F$11,$F$11,L11)))","v":" "},{"$f":"IF(b_2=\" \",\" \",$D$11*M11)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",(tr_3*du_3*30)/ca_3)","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(P11<$E$11,$E$128,IF(P11>$F$11,$F$11,P11)))","v":" "},{"$f":"IF(b_3=\" \",\" \",$D$11*Q11)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",(tr_4*du_4*30)/ca_4)","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(T11<$E$11,$E$128,IF(T11>$F$11,$F$11,T11)))","v":" "},{"$f":"IF(b_4=\" \",\" \",$D$11*U11)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",(tr_5*du_5*30)/ca_5)","v":" "},{"$f":"IF(b_5=\" \",\" \",IF(X11<$E$11,$E$128,IF(X11>$F$11,$F$11,X11)))","v":" "},{"$f":"IF(b_5=\" \",\" \",$D$11*Y11)","v":" "}]
[null,"Fonds de roulement / CA (J)",null,-0.0096,-100,150,null,{"$f":"IF(b_1=\" \",\" \",fr_1*du_1*30/ca_1)","v":" "},{"$f":"IF(b_1=\" \",\" \",IF(H12<$E$12,$E$12,IF(H12>$F$12,$F$12,H12)))","v":" "},{"$f":"IF(b_1=\" \",\" \",$D$12*I12)","v":" "},null,{"$f":"IF(b_2=\" \",\" \",fr_2*du_2*30/ca_2)","v":" "},{"$f":"IF(b_2=\" \",\" \",IF(L12<$E$12,$E$12,IF(L12>$F$12,$F$12,L12)))","v":" "},{"$f":"IF(b_2=\" \",\" \",$D$12*M12)","v":" "},null,{"$f":"IF(b_3=\" \",\" \",fr_3*du_3*30/ca_3)","v":" "},{"$f":"IF(b_3=\" \",\" \",IF(P12<$E$12,$E$12,IF(P12>$F$12,$F$12,P12)))","v":" "},{"$f":"IF(b_3=\" \",\" \",$D$12*Q12)","v":" "},null,{"$f":"IF(b_4=\" \",\" \",fr_4*du_4*30/ca_4)","v":" "},{"$f":"IF(b_4=\" \",\" \",IF(T12<$E$12,$E$12,IF(T12>$F$12,$F$12,T12)))","v":" "},{"$f":"IF(b_4=\" \",\" \",$D$12*U12)","v":" "},null,{"$f":"IF(b_5=\" \",\" \",fr_5*du_5*30/ca_5)","v":" "},{"$f":"IF(b_5=\" \",\" \",IF(X12<$E$12,$E$12,IF(X12>$F$12,$F$12,X12)))","v":" "},{"$f":"IF(b_5=\" \",\" \",$D$12*Y12)","v":" "}]
[]
[{"$nulls":7},{"$f":"IF(b_1=\" \",\" \",\"Score\")","v":" "},null,{"$f":"IF(b_1=\" \",\" \",SUM(J6:J12))","v":" "},null,{"$f":"IF(b_2=0,\" \",\"Score\")","v":"Score"},null,{"$f":"IF(b_2=\" \",\" \",SUM(N6:N12))","v":" "},null,{"$f":"IF(b_3=0,\" \",\"Score\")","v":"Score"},null,{"$f":"IF(b_3=\" \",\" \",SUM(R6:R12))","v":" "},null,{"$f":"IF(b_4=0,\" \",\"Score\")","v":"Score"},null,{"$f":"IF(b_4=\" \",\" \",SUM(V6:V12))","v":" "},null,{"$f":"IF(b_5=0,\" \",\"Score\")","v":"Score"},null,{"$f":"IF(b_5=\" \",\" \",SUM(Z6:Z12))","v":" "}]
[]
[{"$nulls":7},{"$f":"IF(b_1=\" \",\" \",IF(J14<=-4.01,\"Risque de défaillance très élevé\",IF(J14<=-2.57,\"Risque de défaillance élevé\",IF(J14<=1.26,\"Risque de défaillance moyen\",IF(J14<=2.1,\"Risque de défaillance faible\",IF(J14<=2.86,\"Risque de défaillance très faible\",\"Risque de défaillance nul\"))))))","v":" "},{"$nulls":3},{"$f":"IF(b_2=\" \",\" \",IF(N14<=-4.01,\"Risque de défaillance très élevé\",IF(N14<=-2.57,\"Risque de défaillance élevé\",IF(N14<=1.26,\"Risque de défaillance moyen\",IF(N14<=2.1,\"Risque de défaillance faible\",IF(N14<=2.86,\"Risque de défaillance très faible\",\"Risque de défaillance nul\"))))))","v":" "},{"$nulls":3},{"$f":"IF(b_3=\" \",\" \",IF(R14<=-4.01,\"Risque de défaillance très élevé\",IF(R14<=-2.57,\"Risque de défaillance élevé\",IF(R14<=1.26,\"Risque de défaillance moyen\",IF(R14<=2.1,\"Risque de défaillance faible\",IF(R14<=2.86,\"Risque de défaillance très faible\",\"Risque de défaillance nul\"))))))","v":" "},{"$nulls":3},{"$f":"IF(b_4=\" \",\" \",IF(V14<=-4.01,\"Risque de défaillance très élevé\",IF(V14<=-2.57,\"Risque de défaillance élevé\",IF(V14<=1.26,\"Risque de défaillance moyen\",IF(V14<=2.1,\"Risque de défaillance faible\",IF(V14<=2.86,\"Risque de défaillance très faible\",\"Risque de défaillance nul\"))))))","v":" "},{"$nulls":3},{"$f":"IF(b_5=\" \",\" \",IF(Z14<=-4.01,\"Risque de défaillance très élevé\",IF(Z14<=-2.57,\"Risque de défaillance élevé\",IF(Z14<=1.26,\"Risque de défaillance moyen\",IF(Z14<=2.1,\"Risque de défaillance faible\",IF(Z14<=2.86,\"Risque de défaillance très faible\",\"Risque de défaillance nul\"))))))","v":" "}]

{"sheet":"Lexique","index":9,"n_rows":13,"n_cols":2,"rows_kept":13}
[]
[null,"La Capacité d’AutoFinancement (CAF), cash-flow ou Marge Brute d’Autofinancement (MBA), exprime la capacité de l’entreprise à générer la trésorerie nécessaire à :"]
[null,"- Assurer le renouvellement des équipements (amortissements),"]
[null,"- Assurer la couverture des pertes probables et des risques auxquelles l’entreprise est exposée (provisions),"]
[null,"- Rembourser le capital de la dette,"]
[null,"- Financer le développement de l’outil de production et la croissance (BFR) – (part du résultat conservé),"]
[null,"- Payer des dividendes aux actionnaires (part du résultat distribué),"]
[null,"- Améliorer la liquidité de l’entreprise,"]
[null,"et constitue de ce fait le clignotant le plus prédictif d’un risque de défaillance."]
[null,"La liquidité de l'entreprise est sa capacité à faire face à ses engagements à court terme dans le cadre de son activité courante, en utilisant son disponible ou des actifs aisément et rapidement cessibles ou des lignes de crédits non employées"]
[null,"La solvabilité traduit l'aptitude de l'entreprise à faire face à ses engagements en cas de liquidation, c'est-à-dire d'arrêt de l'exploitation et de mise en vente des actifs. Une entreprise peut donc être considérée comme insolvable dès lors que ses capitaux propres sont négatifs : elle doit en effet plus qu'elle ne possède."]
[null,"Le crédit-bail est un contrat de location d'une durée déterminée, passé entre une entreprise (industrielle ou commerciale) et une banque ou un établissement spécialisé, et assorti d'une promesse de vente à l'échéance du contrat. L'utilisateur n'est donc pas juridiquement propriétaire du bien mis à sa disposition pendant la durée du contrat. Dans une vision économique de l'entreprise (qui est celle des comptes consolidés), les biens loués en crédit-bail sont assimilés à des immobilisations. La contrepartie bilantielle est une dette financière qui équivaut à la valeur actuelle des engagements de loyers et du prix de levée de l'option d'achat dont dispose l'entreprise."]
[null,"La location financière ou operating lease est une location longue durée d'un bien sans que l'entreprise ne dispose de la faculté de l'acquérir après une période d'utilisation donnée. Contrairement au crédit-bail, cette activité n'est pas soumise à la réglementation bancaire. Forme dérivée du crédit-bail (qui est soumis à la réglementation bancaire), la location financière longue durée sans option d’achat (operating lease en franglais) n’est pas soumise à la réglementation bancaire et elle est très utilisée dans certains secteurs (informatique, transports....)"]

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[{"$nulls":3},{"$f":"IF(ISBLANK(d_4),\" \",d_4)","v":" "},null,null,{"$f":"IF(ISBLANK(d_3),\" \",d_3)","v":" "},null,null,{"$f":"IF(ISBLANK(d_2),\" \",d_2)","v":" "},null,null,{"$f":"IF(ISBLANK(d_1),\" \",d_1)","v":" "}]
[null,"A - Ratios financiers",null,"€","Ratio","Note","€","Ratio","Note","€","Ratio","Note","€","Ratio","Note"]
[null,"Autonomie\nfinancière","Situation nette",{"$f":"IF(ca_1=0,\" \",rp_1)","v":" "},{"$f":"IF(ISERROR(D3/D4),\" \",D3/D4)","v":" "},{"$f":"IF(ratio_1=\" \",\" \",IF(ratio_1<0.1,0,IF(ratio_1<0.3,1,IF(ratio_1<=0.5,2,IF(ratio_1>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_2=0,\" \",rp_2)","v":" "},{"$f":"IF(ISERROR(G3/G4),\" \",G3/G4)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_3=0,\" \",rp_3)","v":" "},{"$f":"IF(ISERROR(J3/J4),\" \",J3/J4)","v":" "},{"$f":"IF(ratio_3=\" \",\" \",IF(ratio_3<0.1,0,IF(ratio_3<0.3,1,IF(ratio_3<=0.5,2,IF(ratio_3>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_4=0,\" \",rp_4)","v":" "},{"$f":"IF(ISERROR(M3/M4),\" \",M3/M4)","v":" "},{"$f":"IF(ratio_4=\" \",\" \",IF(ratio_4<0.1,0,IF(ratio_4<0.3,1,IF(ratio_4<=0.5,2,IF(ratio_4>0.5,3,\" \")))))","v":" "}]
[null,null,"Total bilan",{"$f":"IF(ca_1=0,\" \",b_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",b_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",b_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",b_4)","v":" "}]
[null,"Assise \nfinancière","Situation nette",{"$f":"D3","v":" "},{"$f":"IF(ISERROR(D5/D6),\" \",D5/D6)","v":" "},{"$f":"IF(ratio_1=\" \",\" \",IF(ratio_1<0.2,0,IF(ratio_1<=0.5,1,IF(ratio_1>0.5,2,\" \"))))","v":" "},{"$f":"G3","v":" "},{"$f":"IF(ISERROR(G5/G6),\" \",G5/G6)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.2,0,IF(ratio_2<=0.5,1,IF(ratio_2>0.5,2,\" \"))))","v":" "},{"$f":"J3","v":" "},{"$f":"IF(ISERROR(J5/J6),\" \",J5/J6)","v":" "},{"$f":"IF(ratio_3=\" \",\" \",IF(ratio_3<0.2,0,IF(ratio_3<=0.5,1,IF(ratio_3>0.5,2,\" \"))))","v":" "},{"$f":"M3","v":" "},{"$f":"IF(ISERROR(M5/M6),\" \",M5/M6)","v":" "},{"$f":"IF(ratio_4=\" \",\" \",IF(ratio_4<0.2,0,IF(ratio_4<=0.5,1,IF(ratio_4>0.5,2,\" \"))))","v":" "}]
[null,null,"Immobilisations nettes",{"$f":"IF(ca_1=0,\" \",bj_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",bj_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",bj_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",bj_4)","v":" "}]
[null,"Equilibre \nfinancier","Fonds de roulement",{"$f":"IF(ca_1=0,\" \",fr_1)","v":" "},{"$f":"IF(ISERROR(D7/D8),\" \",D7/D8)","v":" "},{"$f":"IF(ratio_1=\" \",\" \",IF(ratio_1<0.1,0,IF(ratio_1<0.3,1,IF(ratio_1<=0.5,2,IF(ratio_1>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_2=0,\" \",fr_2)","v":" "},{"$f":"IF(ISERROR(G7/G8),\" \",G7/G8)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_3=0,\" \",fr_3)","v":" "},{"$f":"IF(ISERROR(J7/J8),\" \",J7/J8)","v":" "},{"$f":"IF(ratio_3=\" \",\" \",IF(ratio_3<0.1,0,IF(ratio_3<0.3,1,IF(ratio_3<=0.5,2,IF(ratio_3>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_4=0,\" \",fr_4)","v":" "},{"$f":"IF(ISERROR(M7/M8),\" \",M7/M8)","v":" "},{"$f":"IF(ratio_4=\" \",\" \",IF(ratio_4<0.1,0,IF(ratio_4<0.3,1,IF(ratio_4<=0.5,2,IF(ratio_4>0.5,3,\" \")))))","v":" "}]
[null,null,"Besoin en fonds de roulement d'exploitation",{"$f":"IF(ca_1=0,\" \",bfre_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",bfre_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",bfre_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",bfre_4)","v":" "}]
[null,"Rentabilité \nd'exploitation","Résultat courant avant impôts",{"$f":"IF(ca_1=0,\" \",rc_1)","v":" "},{"$f":"IF(ISERROR((D9-D10-D11)/D12),\" \",(D9-D10-D11)/D12)","v":" "},{"$f":"IF(ratio_1=\" \",\" \",IF(ratio_1<0.5,0,IF(ratio_1<1,1,IF(ratio_1<=2.5,2,IF(ratio_1>2.5,3,\" \")))))","v":" "},{"$f":"IF(ca_2=0,\" \",rc_2)","v":" "},{"$f":"IF(ISERROR((G9-G10-G11)/G12),\" \",(G9-G10-G11)/G12)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.5,0,IF(ratio_2<1,1,IF(ratio_2<=2.5,2,IF(ratio_2>2.5,3,\" \")))))","v":" "},{"$f":"IF(ca_3=0,\" \",rc_3)","v":" "},{"$f":"IF(ISERROR((J9-J10-J11)/J12),\" \",(J9-J10-J11)/J12)","v":" "},{"$f":"IF(ratio_3=\" \",\" \",IF(ratio_3<0.5,0,IF(ratio_3<1,1,IF(ratio_3<=2.5,2,IF(ratio_3>2.5,3,\" \")))))","v":" "},{"$f":"IF(ca_4=0,\" \",rc_4)","v":" "},{"$f":"IF(ISERROR((M9-M10-M11)/M12),\" \",(M9-M10-M11)/M12)","v":" "},{"$f":"IF(ratio_4=\" \",\" \",IF(ratio_4<0.5,0,IF(ratio_4<1,1,IF(ratio_4<=2.5,2,IF(ratio_4>2.5,3,\" \")))))","v":" "}]
[null,null,"Impôt sur les bénéfices",{"$f":"IF(ca_1=0,\" \",hk_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",hk_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",hk_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",hk_4)","v":" "}]
[null,null,"Participation des salariés",{"$f":"IF(ca_1=0,\" \",hj_1)","v":" "},{"$f":"IF(ISERROR(D11/D12),\" \",D11/D12)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_2=0,\" \",hj_2)","v":" "},{"$f":"IF(ISERROR(G11/G12),\" \",G11/G12)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_3=0,\" \",hj_3)","v":" "},{"$f":"IF(ISERROR(J11/J12),\" \",J11/J12)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_4=0,\" \",hj_4)","v":" "},{"$f":"IF(ISERROR(M11/M12),\" \",M11/M12)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "}]
[null,null,"Production de l'exercice",{"$f":"IF(ca_1=0,\" \",pr_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",pr_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",pr_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",pr_4)","v":" "}]
[null,"Capacité de \nremboursement","Capacité d'autofinancement",{"$f":"IF(ca_1=0,\" \",caf_1)","v":" "},{"$f":"IF(ISERROR((D13-D14)/D15),\" \",(D13-D14)/D15)","v":" "},{"$f":"IF(ratio_1=\" \",\" \",IF(ratio_1<0.75,-1,IF(ratio_1<1,0,IF(ratio_1<=1.5,1,IF(ratio_1<=2,2,IF(ratio_1>2,3,\" \"))))))","v":" "},{"$f":"IF(ca_2=0,\" \",caf_2)","v":" "},{"$f":"IF(ISERROR((G13-G14)/G15),\" \",(G13-G14)/G15)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.75,-1,IF(ratio_2<1,0,IF(ratio_2<=1.5,1,IF(ratio_2<=2,2,IF(ratio_2>2,3,\" \"))))))","v":" "},{"$f":"IF(ca_3=0,\" \",caf_3)","v":" "},{"$f":"IF(ISERROR((J13-J14)/J15),\" \",(J13-J14)/J15)","v":" "},{"$f":"IF(ratio_3=\" \",\" \",IF(ratio_3<0.75,-1,IF(ratio_3<1,0,IF(ratio_3<=1.5,1,IF(ratio_3<=2,2,IF(ratio_3>2,3,\" \"))))))","v":" "},{"$f":"IF(ca_4=0,\" \",caf_4)","v":" "},{"$f":"IF(ISERROR((M13-M14)/M15),\" \",(M13-M14)/M15)","v":" "},{"$f":"IF(ratio_4=\" \",\" \",IF(ratio_4<0.75,-1,IF(ratio_4<1,0,IF(ratio_4<=1.5,1,IF(ratio_4<=2,2,IF(ratio_4>2,3,\" \"))))))","v":" "}]
[null,null,"Distribution de dividende",{"$f":"IF(ca_1=0,\" \",ze_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",ze_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",ze_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",ze_4)","v":" "}]
[null,null,"Endettement financier à moins d'1an",{"$f":"IF(ca_1=0,\" \",vk_1)","v":" "},{"$f":"IF(ISERROR(D15/D16),\" \",D15/D16)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_2=0,\" \",vk_2)","v":" "},{"$f":"IF(ISERROR(G15/G16),\" \",G15/G16)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_3=0,\" \",vk_3)","v":" "},{"$f":"IF(ISERROR(J15/J16),\" \",J15/J16)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "},{"$f":"IF(ca_4=0,\" \",vk_4)","v":" "},{"$f":"IF(ISERROR(M15/M16),\" \",M15/M16)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.1,0,IF(ratio_2<0.3,1,IF(ratio_2<=0.5,2,IF(ratio_2>0.5,3,\" \")))))","v":" "}]
[null,"Productivité \ndu travail","Charges de personnel",{"$f":"IF(ca_1=0,\" \",p_1)","v":" "},{"$f":"IF(ISERROR(D16/D17),\" \",D16/D17)","v":" "},{"$f":"IF(ratio_1=\" \",\" \",IF(ratio_1<0.6,2,IF(ratio_1<=0.8,1,IF(ratio_1>0.8,0,\" \"))))","v":" "},{"$f":"IF(ca_2=0,\" \",p_2)","v":" "},{"$f":"IF(ISERROR(G16/G17),\" \",G16/G17)","v":" "},{"$f":"IF(ratio_2=\" \",\" \",IF(ratio_2<0.6,2,IF(ratio_2<=0.8,1,IF(ratio_2>0.8,0,\" \"))))","v":" "},{"$f":"IF(ca_3=0,\" \",p_3)","v":" "},{"$f":"IF(ISERROR(J16/J17),\" \",J16/J17)","v":" "},{"$f":"IF(ratio_3=\" \",\" \",IF(ratio_3<0.6,2,IF(ratio_3<=0.8,1,IF(ratio_3>0.8,0,\" \"))))","v":" "},{"$f":"IF(ca_4=0,\" \",p_4)","v":" "},{"$f":"IF(ISERROR(M16/M17),\" \",M16/M17)","v":" "},{"$f":"IF(ratio_4=\" \",\" \",IF(ratio_4<0.6,2,IF(ratio_4<=0.8,1,IF(ratio_4>0.8,0,\" \"))))","v":" "}]
[null,null,"Valeur ajoutée",{"$f":"IF(ca_1=0,\" \",va_1)","v":" "},null,null,{"$f":"IF(ca_2=0,\" \",va_2)","v":" "},null,null,{"$f":"IF(ca_3=0,\" \",va_3)","v":" "},null,null,{"$f":"IF(ca_4=0,\" \",va_4)","v":" "}]
[]
[null,"B - Facteurs correctifs",null,null,"Ratio","Note",null,"Ratio","Note",null,"Ratio","Note",null,"Ratio","Note"]
[null,"Retards de paiement constatés",{"$nulls":3},0,null,"Non",{"$f":"IF(H20=\"NON\",0,IF(H20=\"OUI\",-1,\" \"))","v":0},null,"Non",{"$f":"IF(K20=\"NON\",0,IF(K20=\"OUI\",-1,\" \"))","v":0},null,"Oui",{"$f":"IF(N20=\"NON\",0,IF(N20=\"OUI\",-1,\" \"))","v":-1}]
[null,"Date de création de l'entreprise (nombre d'années)",{"$nulls":3},0,null,{"v":3,"d":"3 an(s)"},{"$f":"IF(ISBLANK(H21),\" \",IF(H21<=3,-1,IF(H21>3,0)))","v":-1},null,{"v":30,"d":"30 an(s)"},{"$f":"IF(ISBLANK(K21),\" \",IF(K21<=3,-1,IF(K21>3,0)))","v":0},null,{"v":30,"d":"30 an(s)"},{"$f":"IF(ISBLANK(N21),\" \",IF(N21<=3,-1,IF(N21>3,0)))","v":0}]
[]
[{"$nulls":3},"Note globale",null,{"$f":"IF(ISERROR(F3+F5+F7+F9+F13+F16+F20+F21),\" \",F3+F5+F7+F9+F13+F16+F20+F21)","v":" "},"Note globale",null,{"$f":"IF(ISERROR(I3+I5+I7+I9+I13+I16+I20+I21),\" \",I3+I5+I7+I9+I13+I16+I20+I21)","v":" "},"Note globale",null,{"$f":"IF(ISERROR(L3+L5+L7+L9+L13+L16+L20+L21),\" \",L3+L5+L7+L9+L13+L16+L20+L21)","v":" "},"Note globale",null,{"$f":"IF(ISERROR(O3+O5+O7+O9+O13+O16+O20+O21),\" \",O3+O5+O7+O9+O13+O16+O20+O21)","v":" "}]
[]
[null,"Classes de risque",null,null,{"$f":"IF(F23=\" \",\" \",IF(F23<3,\"Risque très élevé\",IF(F23<8,\"Risque élevé\",IF(F23<13,\"Risque moyen\",\"Risque faible\"))))","v":" "},null,null,{"$f":"IF(I23=\" \",\" \",IF(I23<3,\"Risque très élevé\",IF(I23<8,\"Risque élevé\",IF(I23<13,\"Risque moyen\",\"Risque faible\"))))","v":" "},null,null,{"$f":"IF(L23=\" \",\" \",IF(L23<3,\"Risque très élevé\",IF(L23<8,\"Risque élevé\",IF(L23<13,\"Risque moyen\",\"Risque faible\"))))","v":" "},null,null,{"$f":"IF(O23=\" \",\" \",IF(O23<3,\"Risque très élevé\",IF(O23<8,\"Risque élevé\",IF(O23<13,\"Risque moyen\",\"Risque faible\"))))","v":" "}]

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[]
[null,"L'équilibre dans la croissance : \nl'autofinancement doit être suffisant pour financer au moins l'augmentation de son besoin en fonds de roulement"]
[]
[null,"Années",null,2010,2011,2012,2013,2014,2015]
[null,"Chiffre d'affaires",null,{"v":484726,"d":"484,726 "},{"v":637547,"d":"637,547 "},{"$f":"E5*(1+$D$13)","v":{"v":816060.16,"d":"816,060 "}},{"$f":"F5*(1+$D$13)","v":{"v":1044557.0048000001,"d":"1,044,557 "}},{"v":1337032.9661440002,"d":"1,337,033 "},{"v":1711402.1966643203,"d":"1,711,402 "},null,{"$f":"+D5*1.15","v":557434.8999999999}]
[null,"Résultat courant avant impôts",null,{"v":12979,"d":"12,979 "},{"v":19955,"d":"19,955 "},{"$f":"F5*$E$10","v":{"v":25542.4,"d":"25,542 "}},{"$f":"G5*$E$10","v":{"v":32694.272000000004,"d":"32,694 "}},{"v":41848.66816000001,"d":"41,849 "},{"v":53566.29524480001,"d":"53,566 "}]
[null,"Impôt sur les bénéfices",{"v":0.33,"d":"33%"},{"$f":"D6*C7","v":{"v":4283.070000000001,"d":"4,283 "}}]
[null,"Dividendes",null,{"v":2000,"d":"2,000 "}]
[null,"BFRE",null,{"$f":"+D5*28%","v":{"v":135723.28,"d":"135,723 "}},{"$f":"+E5*24%","v":{"v":153011.28,"d":"153,011 "}},{"$f":"F5*$E$11","v":{"v":195854.4384,"d":"195,854 "}},{"$f":"G5*$E$11","v":{"v":250693.681152,"d":"250,694 "}},{"v":320887.91187456006,"d":"320,888 "},{"v":410736.52719943685,"d":"410,737 "}]
[null,"Taux d'autofinancement","A",{"$f":"(D6-D7-D8)/D5","v":{"v":0.013813845347680959,"d":"1.38%"}},{"$f":"(E6-E7-E8)/E5","v":{"v":0.03129965320203844,"d":"3.13%"}},{"$f":"(F6-F7-F8)/F5","v":{"v":0.03129965320203844,"d":"3.13%"}},{"v":0.03129965320203844,"d":"3.13%"},{"v":0.03129965320203844,"d":"3.13%"},{"v":0.03129965320203844,"d":"3.13%"},null,{"$f":"K5*E10","v":17447.519052712974},null,{"v":0.05,"d":"5.00%"}]
[null,"Taux du cycle financier","B",{"$f":"D9/D5","v":{"v":0.27999999999999997,"d":"28.00%"}},{"$f":"E9/E5","v":{"v":0.24,"d":"24.00%"}},{"$f":"F9/F5","v":{"v":0.24000000000000002,"d":"24.00%"}},{"v":0.24,"d":"24.00%"},{"v":0.24000000000000002,"d":"24.00%"},{"v":0.24,"d":"24.00%"},null,{"$f":"K5*E11","v":133784.37599999996},null,{"v":0.15,"d":"15.00%"}]
[null,"Taux de croissance du CA possible","C",{"$f":"D10/(D11-D10)","v":{"v":0.05189543147247465,"d":"5.19%"}},{"$f":"E10/(E11-E10)","v":{"v":0.14997413124731881,"d":"15.00%"}},{"v":0.14997413124731881,"d":"15.00%"},{"v":0.14997413124731881,"d":"15.00%"},{"v":0.14997413124731881,"d":"15.00%"},{"v":0.14997413124731881,"d":"15.00%"},{"$nulls":3},{"$f":"M10/(M11-M10)","v":{"v":0.5000000000000001,"d":"50.00%"}}]
[null,"D du chiffre d'affaires",null,{"v":0.28,"d":"28.00%"},{"$f":"(E5/D5)-1","v":{"v":0.3152729583310985,"d":"31.53%"}},{"$f":"(F5/E5)-1","v":{"v":0.28,"d":"28.00%"}},{"v":0.28,"d":"28.00%"},{"v":0.28,"d":"28.00%"},{"v":0.28,"d":"28.00%"},{"$nulls":3},{"v":0.2,"d":"20.00%"}]
[{"$nulls":4},{"$f":"E10-(E11*(E13/(1+E13)))","v":{"v":-0.026228717255355298,"d":"-2.62%"}},{"$nulls":6},"Les frais financiers supplémentaires ne doivent pas dépasser",{"$f":"M10-(M11*(M13/(1+M13)))","v":{"v":0.025,"d":"2.50% du CA"}}]
[{"$nulls":4},{"$f":"E6-(E9-D9)","v":{"v":2667,"d":"2,667 "}},{"$f":"F6-(F9-E9)","v":{"v":-17300.758400000013,"d":"-17,301 "}},{"v":-22144.970751999987,"d":"-22,145 "},{"v":-28345.562562560044,"d":"-28,346 "},{"v":-36282.32008007679,"d":"-36,282 "}]
[]
[]
[null,"Croissance nécessaire",null,null,171.43,{"$nulls":6},{"v":0.3,"d":"30%"},100,{"$f":"ROUND(M18/2.3,2)","v":43.48}]
[null,"Frais fixes",null,100,100,{"$nulls":5},"CP","Dettes LMT"]
[null,"frais variables",null,35,{"$f":"+E18*30%","v":51.429},{"$nulls":5},12000,{"$f":"ROUND(K20*(1+L18),2)","v":15600},{"$f":"SUM(K20:L20)","v":27600}]
[null,"Frais financiers",null,5,5]
[null,"Résultat avanr impôt",null,15,{"$f":"E18-E19-E20-E21","v":15.001000000000005}]
[{"$nulls":3},{"$f":"(D19+D21+D22)/(1-30%)","v":171.42857142857144}]
[]
[{"$nulls":3},"CA",660,{"v":1,"d":"100%"}]
[{"$nulls":3},"ebe",53,{"$f":"+E26/E25","v":{"v":0.0803030303030303,"d":"8.0%"}}]
[{"$nulls":3},"amort",15]
[{"$nulls":3},"ff",4]
[null,{"$f":"1/2","v":{"v":0.5,"d":"50.00%"}},null,"IS",{"$f":"ROUND((E26-E27-E28)*B29,0)","v":17}]
[{"$nulls":3},"RN",{"$f":"E26-E27-E28-E29","v":17}]
[{"$nulls":3},"CAF",{"$f":"E30+E27","v":32},{"$f":"+E31/E25","v":{"v":0.048484848484848485,"d":"4.8%"}}]
[{"$nulls":4},{"$f":"ROUND(((E26-E27-E28)*(1-B29))+E27,0)","v":32}]
[{"$nulls":3},"BFRE",{"$f":"ROUND(E25*12%,0)","v":79},{"$f":"ROUND(E33/E25,2)","v":{"v":0.12,"d":"12.00%"}}]
[]
[{"$nulls":4},{"$f":"((E26+E27-E28)*(1-B29))/E25","v":{"v":0.048484848484848485,"d":"4.85%"}},{"$f":"+E35/F33","v":0.40404040404040403},{"$f":"+F35*2","v":0.8080808080808081},{"$f":"+G35/(1+G35)","v":0.446927374301676}]
[]
[{"$nulls":4},{"$f":"E26/E25","v":0.0803030303030303},null,{"$f":"(E28-E27)/E25","v":-0.016666666666666666}]