Example 2 BASF Group - Plan 2006
Revenues and income  Balance sheets  Cash flows  FCF  Ratios  CVA  Rearrangment 
GroupOperative
20062006
Group PlanSum operative
01 Capital turnover inventories8,12!
02 Capital turnover receivables6,90!
03 Trade receivable-sales ratio52,190,00
04 Trade liabilities-sales ratio19,300,00
 % % 
05 Return on stockholders equity17,12200,00
06 Equity-to-fixed-assets ratio51,17100,00
07 Non-current assets ratio51,17100,00
08 Return on total assets18,8317,97
09 Equity ratio53,1817,76
10 Gearing0,884,63
  Mill. EUR Mill. EUR
11 Net debt3.191,8729.015,59
12 EBITDA8.547,618.547,61
 % % 
13 Growth rate total assets2,362,36
14 EBITDA margin19,6519,65
15 Debt paybacktime0,373,39
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10