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{"sheet":"Potteplanter under 10.000","index":0,"n_rows":150,"n_cols":15,"rows_kept":150,"cut":false,"hidden":false,"merged":[[149,0,149,14],[3,0,3,14],[81,0,81,15],[106,2,106,4],[2,0,2,14],[5,0,5,14],[79,0,79,14],[73,0,73,14],[77,0,77,14],[7,0,7,15],[76,0,76,14]]}
[]
[]
[]
[]
[]
["Gartneriet Blomst"]
[]
["REGNSKABSSAMMENDRAG - POTTEPLANTEGARTNERIER MED UNDER 10.000 KVM."]
[]
[]
["RESULTATOPGØRELSE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,"u/10.000","Best Prac",2017,null,null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"+E15","v":2017},null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"E15","v":2017}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C122","v":5499.7},{"$f":"D122","v":38683.599999999999},{"$f":"E122","v":0}]
[]
["OMSÆTNING",null,3132.2,32432.6,0,null,{"$f":"+(E19-D19)/D19","v":-1},null,{"$f":"+C19*100/C19","v":100},{"$f":"+D19*100/D19","v":100},{"$f":"+E19*100/E19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C19*1000/M$17","v":569.52197392585049},838.40697349781306,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-349.9,-2504.3000000000002,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-11.171061873443586},{"$f":"+D20*100/D$19","v":-7.7215517719825124},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-63.621652090114011,-64.738028518545335,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,2782.2999999999997,29928.3,{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":88.828938126556409},{"$f":"SUM(J19:J21)","v":92.278448228017481},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":505.90032183573646},{"$f":"SUM(N19:N21)","v":773.66894497926774},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Produktionsløn",null,-942.8,-6951.9,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-30.100249026243535},-21.434914252943027,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-171.42753241085879},-179.711815859951,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-634.70000000000005,-11530.9,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-20.263712406615163,-35.553424640639356,{"$error":"#DIV/0!"},null,-115.40629488881213,-298.08239150441017,{"$error":"#DIV/0!"}]
[null,null,1204.7999999999997,11445.500000000002,{"$f":"SUM(E22:E25)","v":0},null,{"$f":"IF(+D26<0,(-D26+E26)/-D26,(-D26+E26)/D26)","v":-1},null,{"$f":"SUM(I22:I25)","v":38.464976693697714},{"$f":"SUM(J22:J25)","v":35.290109334435094},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":219.06649453606553},{"$f":"SUM(N22:N25)","v":295.87473761490656},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-291.39999999999998,-2637.3,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-9.3033650469318676},{"$f":"+D28*100/D$19","v":-8.131632986562904},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-52.98470825681401},{"$f":"+D28*1000/N$17","v":-68.176178018591855},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,913.39999999999975,8808.2000000000007,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":29.161611646765849},{"$f":"SUM(J26:J29)","v":27.158476347872188},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":166.08178627925153},{"$f":"SUM(N26:N29)","v":227.69855959631471},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-567.70000000000005,-3780.3,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-18.124640827533366},{"$f":"+D32*100/D$19","v":-11.655864778031981},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-103.22381220793862},{"$f":"+D32*1000/N$17","v":-97.723583120495505},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
["- EBITDA",null,345.6999999999997,5027.9000000000005,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":11.036970819232483},{"$f":"SUM(J30:J33)","v":15.502611569840207},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":62.85797407131291},{"$f":"SUM(N30:N33)","v":129.9749764758192},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-142.4,-1491.2,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-4.5463252665857867},{"$f":"+D37*100/D$19","v":-4.5978429111449595},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-25.892321399349058},{"$f":"+D37*1000/N$17","v":-38.548635597514192},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,203.2999999999997,3536.7000000000007,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":6.4906455526466962},{"$f":"SUM(J35:J38)","v":10.904768658695247},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":36.965652671963852},{"$f":"SUM(N35:N38)","v":91.426340878305012},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-63.6,-497.8,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-2.030521678053764},{"$f":"+D41*100/D$19","v":-1.5348754031437506},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-11.5642671418441},{"$f":"+D41*1000/N$17","v":-12.868502414459876},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,139.6999999999997,3038.9000000000005,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":4.4601238745929326},{"$f":"SUM(J39:J42)","v":9.3698932555514958},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":25.401385530119754},{"$f":"SUM(N39:N42)","v":78.557838463845144},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,115.7,1096.2,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":3.6938892791009517},3.3799325370152258,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":21.037511136971109},28.337590089857201,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,208.6,913.2,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,6.6598556924845163,2.81568545229183,{"$error":"#DIV/0!"},null,37.929341600450933,23.60690318377814,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,289.39999999999998,345,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"+E15","v":2017},null,null,null,{"$f":"+C57","v":"u/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017},null,{"$f":"+C57","v":"u/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017}]
[]
["AKTIVER"]
["Anlægsaktiver",null,1774.5,11870.8,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":57.591198234454112},45.487220753343294,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$117","v":326.75345719704643},426.3615172706082,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,1306.7,14226.2,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,42.408801765545896,54.512779246656706,{"$error":"#DIV/0!"},null,240.61354889793213,510.9600209754293,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,3081.2,26097,{"$f":"SUM(E60:E62)","v":0},null,{"$f":"+(E63-D63)/D63","v":-1},null,{"$f":"SUM(I60:I62)","v":100},{"$f":"SUM(J60:J62)","v":100},{"$f":"SUM(K60:K62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M60:M62)","v":567.36700609497859},{"$f":"SUM(N60:N62)","v":937.32153824603756},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,1170.9000000000001,10921.5,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":38.001428015059076},41.849637889412577,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$117","v":215.60756440237907},392.26566961543853,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,148.4,908.1,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,4.8163053355835395,3.4797103115300607,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,27.326127386893035,32.616074218539552,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,1035,7661.9,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,33.590808775801641,29.359313331034219,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,190.58316607435506,275.1911673329239,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,726.9,6605.5,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,23.591457873555758,25.311338468023145,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,133.8501482313514,237.24862707913556,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,3081.2000000000003,26097,{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":567.36700609497848},{"$f":"SUM(N66:N70)","v":937.32153824603756},{"$f":"SUM(O66:O70)","v":{"$error":"#DIV/0!"}}]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]
[]
[]
[]
[]
[]
[{"$f":"+A6","v":"Gartneriet Blomst"}]
[]
["REGNSKABSSAMMENDRAG - POTTEPLANTEGARTNERIER MED UNDER 10.000 KVM."]
[]
[]
["BEREGNEDE NØGLETAL"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},2017]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":6.5980786706477907},{"$f":"+D39*100/D63","v":13.552132429014831},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":6.4906455526466935},{"$f":"+D39*100/D19","v":10.904768658695266},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.0165519927301052},{"$f":"+D19/D63","v":1.242771199754761},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":29.161611646765845},{"$f":"+D30*100/D19","v":27.158476347872206},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":2653.1455441208677},{"$f":"+(-D32-D37-D41)*100/D95","v":21243.0915714902},{"$f":"+(-E32-E37-E41)*100/E95","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E96-D96)/D96","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C95))*100/C19","v":15.294504050799185},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":34.500806067073867},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1805609409331779},{"$f":"+D30/(-D32-D37-D41)","v":1.5267363458305168},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.5339478125405588},{"$f":"+D43*100/+D71","v":11.6446334827758},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":11.930993253053181},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":27.824932472645703},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":3.6097394857823937},{"$f":"-D41*100/(+D68+D69)","v":3.4890729915751995},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":179.76337873159994},{"$f":"+D61/D69*100","v":215.36901067292411},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"+E15","v":2017}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,5499.7,26942.1,0]
["Bygget i året",null,0,0,0]
["Købt areal ",null,0,900,0]
["Solgt eller nedrevet areal",null,-69,0,0]
[]
["Areal drivhuse ultimo",null,5430.7,27842.1,{"$f":"SUM(E112:E116)","v":0},null,{"$f":"+(E117-D117)/D117","v":-1}]
[]
["Lejet areal",null,0,11738.6,0]
["Frilandsareal (ej i årets gns.)",null,670,4300,0]
[]
["Benyttet areal brutto i gns.",null,5499.7,38683.599999999999,0,null,{"$f":"+(E122-D122)/D122","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,3957,35624.300000000003,0,null,{"$f":"+(E125-D125)/D125","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,0.71949379057039475,0.92091480627449374,{"$f":"+E125/E122","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E126-D126)/D126","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,194.36441748799595,216.24003840075451,{"$f":"+(-E24+E47-E50)*1000/E125","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,32.299999999999997,977.7,0,null,{"$f":"+(E130-D130)/D130","v":-1}]
["Investering i driftsmateriel m.v.",null,18.5,754.4,0,null,{"$f":"+(E131-D131)/D131","v":-1}]
[]
["Investering i alt (t.kr.)",null,{"$f":"SUM(C130:C132)","v":50.8},1732.1,{"$f":"SUM(E130:E132)","v":0},null,{"$f":"+(E133-D133)/D133","v":-1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]

{"sheet":"Potteplanter over 10.000","index":1,"n_rows":149,"n_cols":15,"rows_kept":149,"cut":false,"hidden":false,"merged":[[107,2,107,4],[80,0,80,14],[148,0,148,14],[2,0,2,14],[3,0,3,14],[75,0,75,14],[76,0,76,14],[7,0,7,14],[5,0,5,14],[78,0,78,14],[72,0,72,14]]}
[]
[]
[]
[]
[]
["Gartneriet Blomst"]
[]
["REGNSKABSSAMMENDRAG - POTTEPLANTEGARTNERIER MED OVER 10.000 KVM."]
[]
[]
["RESULTATOPGØRELSE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,"o/10.000","Best prac",2017,null,null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"E15","v":2017},null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":45507.1},{"$f":"D123","v":38683.599999999999},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,35887.050000000003,{"$f":"'Potteplanter under 10.000'!D19","v":32432.6},0,null,{"$f":"+(E19-D19)/D19","v":-1},null,{"$f":"+C19*100/C19","v":100},{"$f":"+D19*100/D19","v":100},{"$f":"+E19*100/E19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C19*1000/M$17","v":788.60331684506377},838.40697349781306,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-2951.55,{"$f":"'Potteplanter under 10.000'!D20","v":-2504.3000000000002},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-8.2245545398688371},{"$f":"+D20*100/D$19","v":-7.7215517719825124},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-64.859109897136932,-64.738028518545335,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,32935.5,{"$f":"'Potteplanter under 10.000'!D22","v":29928.3},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":91.775445460131166},{"$f":"SUM(J19:J21)","v":92.278448228017481},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":723.74420694792684},{"$f":"SUM(N19:N21)","v":773.66894497926774},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-9181.4,{"$f":"'Potteplanter under 10.000'!D24","v":-6951.9},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-25.584159188342312},-21.434914252943027,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-201.75752794618862},-179.711815859951,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-10207.299999999999,{"$f":"'Potteplanter under 10.000'!D25","v":-11530.9},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-28.442850554726562,-35.553424640639356,{"$error":"#DIV/0!"},null,-224.30126287985831,-298.08239150441017,{"$error":"#DIV/0!"}]
[null,null,13546.8,{"$f":"'Potteplanter under 10.000'!D26","v":11445.500000000002},{"$f":"SUM(E22:E25)","v":0},null,{"$f":"IF(+D26<0,(-D26+E26)/-D26,(-D26+E26)/D26)","v":-1},null,{"$f":"SUM(I22:I25)","v":37.748435717062293},{"$f":"SUM(J22:J25)","v":35.290109334435094},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":297.68541612187994},{"$f":"SUM(N22:N25)","v":295.87473761490656},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-3867.1,{"$f":"'Potteplanter under 10.000'!D28","v":-2637.3},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.775753370644841},{"$f":"+D28*100/D$19","v":-8.131632986562904},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-84.977948495948993},{"$f":"+D28*1000/N$17","v":-68.176178018591855},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,9679.6999999999989,{"$f":"'Potteplanter under 10.000'!D30","v":8808.2000000000007},{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":26.97268234641745},{"$f":"SUM(J26:J29)","v":27.158476347872188},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":212.70746762593095},{"$f":"SUM(N26:N29)","v":227.69855959631471},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-5400.8,{"$f":"'Potteplanter under 10.000'!D32","v":-3780.3},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-15.049439839719341},{"$f":"+D32*100/D$19","v":-11.655864778031981},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-118.68038174262918},{"$f":"+D32*1000/N$17","v":-97.723583120495505},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,4278.8999999999987,{"$f":"'Potteplanter under 10.000'!D35","v":5027.9000000000005},{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":11.923242506698109},{"$f":"SUM(J30:J33)","v":15.502611569840207},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":94.027085883301766},{"$f":"SUM(N30:N33)","v":129.9749764758192},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-2138.0500000000002,{"$f":"'Potteplanter under 10.000'!D37","v":-1491.2},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-5.9577201246689269},{"$f":"+D37*100/D$19","v":-4.5978429111449595},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-46.982778511485023},{"$f":"+D37*1000/N$17","v":-38.548635597514192},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,2140.8499999999985,{"$f":"'Potteplanter under 10.000'!D39","v":3536.7000000000007},{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":5.9655223820291825},{"$f":"SUM(J35:J38)","v":10.904768658695247},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":47.044307371816743},{"$f":"SUM(N35:N38)","v":91.426340878305012},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-562.29999999999995,{"$f":"'Potteplanter under 10.000'!D41","v":-497.8},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.5668604691664538},{"$f":"+D41*100/D$19","v":-1.5348754031437506},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-12.356313630180786},{"$f":"+D41*1000/N$17","v":-12.868502414459876},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,1578.5499999999986,{"$f":"'Potteplanter under 10.000'!D43","v":3038.9000000000005},{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":4.3986619128627282},{"$f":"SUM(J39:J42)","v":9.3698932555514958},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":34.687993741635957},{"$f":"SUM(N39:N42)","v":78.557838463845144},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,2160.8000000000002,{"$f":"'Potteplanter under 10.000'!D47","v":1096.2},0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":6.021113465720922},3.3799325370152258,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":47.482700501679957},28.337590089857201,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1332.4,{"$f":"'Potteplanter under 10.000'!D48","v":913.2},0,null,{"$f":"+(E48-D48)/D48","v":-1},null,3.7127598952825598,2.81568545229183,{"$error":"#DIV/0!"},null,29.278947680691584,23.60690318377814,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,388,{"$f":"'Potteplanter under 10.000'!D50","v":345},0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"'Potteplanter under 10.000'!D57","v":"Best Prac"},{"$f":"+E15","v":2017},null,null,null,{"$f":"+C57","v":"o/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017},null,{"$f":"+C57","v":"o/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017}]
[]
["AKTIVER"]
["Anlægsaktiver",null,20090.8,{"$f":"'Potteplanter under 10.000'!D60","v":11870.8},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":56.914044518098315},45.487220753343294,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":525.67777418734477},426.3615172706082,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,15209.45,{"$f":"'Potteplanter under 10.000'!D61","v":14226.2},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,43.085955481901685,54.512779246656706,{"$error":"#DIV/0!"},null,397.95676740665931,510.9600209754293,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,35300.25,{"$f":"'Potteplanter under 10.000'!D63","v":26097},{"$f":"SUM(E60:E62)","v":0},null,{"$f":"+(E63-D63)/D63","v":-1},null,{"$f":"SUM(I60:I62)","v":100},{"$f":"SUM(J60:J62)","v":100},{"$f":"SUM(K60:K62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M60:M62)","v":923.63454159400408},{"$f":"SUM(N60:N62)","v":937.32153824603756},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,12695,{"$f":"'Potteplanter under 10.000'!D66","v":10921.5},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":35.962918109645116},41.849637889412577,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":332.16593382584773},392.26566961543853,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,1473.6,{"$f":"'Potteplanter under 10.000'!D67","v":908.1},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,4.1744746850234771,3.4797103115300607,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,38.556890120974337,32.616074218539552,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,11209.2,{"$f":"'Potteplanter under 10.000'!D68","v":7661.9},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,31.753882762869953,29.359313331034219,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,293.28982949513136,275.1911673329239,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,9922.4500000000007,{"$f":"'Potteplanter under 10.000'!D69","v":6605.5},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,28.108724442461458,25.311338468023145,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,259.62188815205064,237.24862707913556,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,35300.25,{"$f":"'Potteplanter under 10.000'!D71","v":26097},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":923.63454159400408},{"$f":"SUM(N66:N70)","v":937.32153824603756},{"$f":"SUM(O66:O70)","v":{"$error":"#DIV/0!"}}]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]
[]
[]
[]
[]
[]
[{"$f":"+A6","v":"Gartneriet Blomst"}]
[]
["REGNSKABSSAMMENDRAG - POTTEPLANTEGARTNERIER MED OVER 10.000 KVM."]
[]
[]
["BEREGNEDE NØGLETAL"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":6.0646879271393219},{"$f":"+D39*100/D63","v":13.552132429014831},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":5.9655223820291674},{"$f":"+D39*100/D19","v":10.904768658695266},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.0166231117343363},{"$f":"+D19/D63","v":1.242771199754761},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":26.972682346417436},{"$f":"+D30*100/D19","v":27.158476347872206},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":30034.647262570124},{"$f":"+(-D32-D37-D41)*100/D94","v":21243.0915714902},{"$f":"+(-E32-E37-E41)*100/E94","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E95-D95)/D95","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C94))*100/C19","v":16.307840119011953},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":34.500806067073867},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1948550514433134},{"$f":"+D30/(-D32-D37-D41)","v":1.5267363458305168},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.4717813613217992},{"$f":"+D43*100/+D71","v":11.6446334827758},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":12.434423001181557},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":27.824932472645703},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.6609375036970606},{"$f":"-D41*100/(+D68+D69)","v":3.4890729915751995},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":153.28321130365987},{"$f":"+D61/D69*100","v":215.36901067292411},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,37768.85,{"$f":"'Potteplanter under 10.000'!D112","v":26942.1},0]
["Bygget i året",null,0,{"$f":"'Potteplanter under 10.000'!D113","v":0},0]
["Købt areal ",null,450,{"$f":"'Potteplanter under 10.000'!D114","v":900},0]
["Solgt eller nedrevet areal",null,0,{"$f":"'Potteplanter under 10.000'!D115","v":0},0]
[]
["Areal drivhuse ultimo",null,38218.85,{"$f":"'Potteplanter under 10.000'!D117","v":27842.1},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,9519.2999999999993,{"$f":"'Potteplanter under 10.000'!D119","v":11738.6},0]
["Frilandsareal (ej i årets gns.)",null,7150,{"$f":"'Potteplanter under 10.000'!D120","v":4300},0]
[]
["Benyttet areal brutto i gns.",null,45507.1,{"$f":"'Potteplanter under 10.000'!D122","v":38683.599999999999},0,null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,53733.35,{"$f":"'Potteplanter under 10.000'!D125","v":35624.300000000003},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.1807684954655429,{"$f":"'Potteplanter under 10.000'!D126","v":0.92091480627449374},{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,203.85477547928804,{"$f":"'Potteplanter under 10.000'!D127","v":216.24003840075451},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,732.2,{"$f":"'Potteplanter under 10.000'!D130","v":977.7},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,1994.6,{"$f":"'Potteplanter under 10.000'!D131","v":754.4},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,2726.8,{"$f":"'Potteplanter under 10.000'!D133","v":1732.1},{"$f":"SUM(E131:E133)","v":0},null,{"$f":"+(E134-D134)/D134","v":-1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]

{"sheet":"Potteplanter 10.-20.000","index":2,"n_rows":149,"n_cols":15,"rows_kept":149,"cut":false,"hidden":false,"merged":[[148,0,148,14],[2,0,2,14],[3,0,3,14],[5,0,5,14],[7,0,7,14],[72,0,72,14],[75,0,75,14],[76,0,76,14],[78,0,78,14],[80,0,80,14],[107,2,107,4],[142,0,142,14]]}
[]
[]
[]
[]
[]
["Gartneriet Blomst"]
[]
["REGNSKABSSAMMENDRAG - POTTEPLANTEGARTNERIER MELLEM 10.000 og 20.000 KVM."]
[]
[]
["RESULTATOPGØRELSE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,"10.-20.000","Best prac",2017,null,null,null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017},null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":13976.25},{"$f":"D123","v":38683.599999999999},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,7669.125,{"$f":"'Potteplanter over 10.000'!D19","v":32432.6},0,null,{"$f":"+(E19-D19)/D19","v":-1},null,{"$f":"+C19*100/C19","v":100},{"$f":"+D19*100/D19","v":100},{"$f":"+E19*100/E19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C19*1000/M$17","v":548.72551650120738},838.40697349781306,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-593.75,{"$f":"'Potteplanter over 10.000'!D20","v":-2504.3000000000002},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-7.7420827017423761},{"$f":"+D20*100/D$19","v":-7.7215517719825124},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-42.482783293086484,-64.738028518545335,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,7075.375,{"$f":"'Potteplanter over 10.000'!D22","v":29928.3},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":92.257917298257624},{"$f":"SUM(J19:J21)","v":92.278448228017481},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":506.24273320812091},{"$f":"SUM(N19:N21)","v":773.66894497926774},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-2072.125,{"$f":"'Potteplanter over 10.000'!D24","v":-6951.9},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-27.019053673007026},-21.434914252943027,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-148.26044182094626},-179.711815859951,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-2666.625,{"$f":"'Potteplanter over 10.000'!D25","v":-11530.9},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-34.770915847635813,-35.553424640639356,{"$error":"#DIV/0!"},null,-190.79688757713978,-298.08239150441017,{"$error":"#DIV/0!"}]
[null,null,2336.625,{"$f":"'Potteplanter over 10.000'!D26","v":11445.500000000002},{"$f":"SUM(E22:E25)","v":0},null,{"$f":"IF(+D26<0,(-D26+E26)/-D26,(-D26+E26)/D26)","v":-1},null,{"$f":"SUM(I22:I25)","v":30.467947777614789},{"$f":"SUM(J22:J25)","v":35.290109334435094},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":167.18540381003487},{"$f":"SUM(N22:N25)","v":295.87473761490656},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-615.875,{"$f":"'Potteplanter over 10.000'!D28","v":-2637.3},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-8.0305771518915137},{"$f":"+D28*100/D$19","v":-8.131632986562904},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-44.065825954744653},{"$f":"+D28*1000/N$17","v":-68.176178018591855},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,1720.75,{"$f":"'Potteplanter over 10.000'!D30","v":8808.2000000000007},{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":22.437370625723275},{"$f":"SUM(J26:J29)","v":27.158476347872188},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":123.11957785529022},{"$f":"SUM(N26:N29)","v":227.69855959631471},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-973.25,{"$f":"'Potteplanter over 10.000'!D32","v":-3780.3},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-12.690495982266556},{"$f":"+D32*100/D$19","v":-11.655864778031981},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-69.635989625257139},{"$f":"+D32*1000/N$17","v":-97.723583120495505},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,747.5,{"$f":"'Potteplanter over 10.000'!D35","v":5027.9000000000005},{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":9.7468746434567191},{"$f":"SUM(J30:J33)","v":15.502611569840207},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":53.483588230033078},{"$f":"SUM(N30:N33)","v":129.9749764758192},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-480.875,{"$f":"'Potteplanter over 10.000'!D37","v":-1491.2},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-6.2702720323374574},{"$f":"+D37*100/D$19","v":-4.5978429111449595},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-34.406582595474468},{"$f":"+D37*1000/N$17","v":-38.548635597514192},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,266.625,{"$f":"'Potteplanter over 10.000'!D39","v":3536.7000000000007},{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":3.4766026111192616},{"$f":"SUM(J35:J38)","v":10.904768658695247},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":19.07700563455861},{"$f":"SUM(N35:N38)","v":91.426340878305012},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-99.125,{"$f":"'Potteplanter over 10.000'!D41","v":-497.8},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.2925203331540429},{"$f":"+D41*100/D$19","v":-1.5348754031437506},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-7.0923888739826495},{"$f":"+D41*1000/N$17","v":-12.868502414459876},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,167.5,{"$f":"'Potteplanter over 10.000'!D43","v":3038.9000000000005},{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":2.1840822779652189},{"$f":"SUM(J39:J42)","v":9.3698932555514958},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":11.98461676057596},{"$f":"SUM(N39:N42)","v":78.557838463845144},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,228.25,{"$f":"'Potteplanter over 10.000'!D47","v":1096.2},0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":2.9762195817645427},3.3799325370152258,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":16.331276272247564},28.337590089857201,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,314.125,{"$f":"'Potteplanter over 10.000'!D48","v":913.2},0,null,{"$f":"+(E48-D48)/D48","v":-1},null,4.0959692272586512,2.81568545229183,{"$error":"#DIV/0!"},null,22.475628298005546,23.60690318377814,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,276,{"$f":"'Potteplanter over 10.000'!D50","v":345},0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"10.-20.000"},"Best Prac",{"$f":"+E15","v":2017},null,null,null,{"$f":"+C57","v":"10.-20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017},null,{"$f":"+C57","v":"10.-20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017}]
[]
["AKTIVER"]
["Anlægsaktiver",null,4250.25,{"$f":"'Potteplanter over 10.000'!D60","v":11870.8},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":44.435441714584421},45.487220753343294,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":306.1588330632091},426.3615172706082,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,5314.75,{"$f":"'Potteplanter over 10.000'!D61","v":14226.2},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,55.564558285415579,54.512779246656706,{"$error":"#DIV/0!"},null,382.83810552854311,510.9600209754293,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,9565,{"$f":"'Potteplanter over 10.000'!D63","v":26097},{"$f":"SUM(E60:E62)","v":0},null,{"$f":"+(E63-D63)/D63","v":-1},null,{"$f":"SUM(I60:I62)","v":100},{"$f":"SUM(J60:J62)","v":100},{"$f":"SUM(K60:K62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M60:M62)","v":688.99693859175227},{"$f":"SUM(N60:N62)","v":937.32153824603756},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,5097.375,{"$f":"'Potteplanter over 10.000'!D66","v":10921.5},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":53.291949817041299},41.849637889412577,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":367.17990275526745},392.26566961543853,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,556.625,{"$f":"'Potteplanter over 10.000'!D67","v":908.1},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,5.8193936225823313,3.4797103115300607,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,40.095443904195932,32.616074218539552,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,2030.75,{"$f":"'Potteplanter over 10.000'!D68","v":7661.9},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,21.231050705697857,29.359313331034219,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,146.28128939312083,275.1911673329239,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,1880.25,{"$f":"'Potteplanter over 10.000'!D69","v":6605.5},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,19.657605854678515,25.311338468023145,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,135.44030253916802,237.24862707913556,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,9565,{"$f":"'Potteplanter over 10.000'!D71","v":26097},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":688.99693859175215},{"$f":"SUM(N66:N70)","v":937.32153824603756},{"$f":"SUM(O66:O70)","v":{"$error":"#DIV/0!"}}]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]
[]
[]
[]
[]
[]
[{"$f":"+A6","v":"Gartneriet Blomst"}]
[]
[{"$f":"A8","v":"REGNSKABSSAMMENDRAG - POTTEPLANTEGARTNERIER MELLEM 10.000 og 20.000 KVM."}]
[]
[]
["BEREGNEDE NØGLETAL"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":2.7875065342394145},{"$f":"+D39*100/D63","v":13.552132429014831},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":3.4766026111192607},{"$f":"+D39*100/D19","v":10.904768658695266},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":0.80179038159958183},{"$f":"+D19/D63","v":1.242771199754761},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":22.437370625723272},{"$f":"+D30*100/D19","v":27.158476347872206},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":6922.6025897137879},{"$f":"+(-D32-D37-D41)*100/D94","v":21243.0915714902},{"$f":"+(-E32-E37-E41)*100/E94","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E95-D95)/D95","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C94))*100/C19","v":9.7341275606566864},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":34.500806067073867},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.107838403347819},{"$f":"+D30/(-D32-D37-D41)","v":1.5267363458305168},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":1.7511761630946159},{"$f":"+D43*100/+D71","v":11.6446334827758},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":3.2860050516197061},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":27.824932472645703},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.5345180260802862},{"$f":"-D41*100/(+D68+D69)","v":3.4890729915751995},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":282.66188006913973},{"$f":"+D61/D69*100","v":215.36901067292411},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,13882.5,{"$f":"'Potteplanter over 10.000'!D113","v":26942.1},0]
["Bygget i året",null,0,{"$f":"'Potteplanter over 10.000'!D114","v":0},0]
["Købt areal ",null,0,{"$f":"'Potteplanter over 10.000'!D115","v":900},0]
["Solgt eller nedrevet areal",null,0,{"$f":"'Potteplanter over 10.000'!D116","v":0},0]
[]
["Areal drivhuse ultimo",null,13882.5,{"$f":"'Potteplanter over 10.000'!D118","v":27842.1},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,375,{"$f":"'Potteplanter over 10.000'!D120","v":11738.6},0]
["Frilandsareal (ej i årets gns.)",null,0,{"$f":"'Potteplanter over 10.000'!D121","v":4300},0]
[]
["Benyttet areal brutto i gns.",null,13976.25,{"$f":"'Potteplanter over 10.000'!D123","v":38683.599999999999},0,null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,11068,{"$f":"'Potteplanter over 10.000'!D126","v":35624.300000000003},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,0.7919148555585368,{"$f":"'Potteplanter over 10.000'!D127","v":0.92091480627449374},{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,182.90341525117455,{"$f":"'Potteplanter over 10.000'!D128","v":216.24003840075451},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,151.25,{"$f":"'Potteplanter over 10.000'!D131","v":977.7},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,91.875,{"$f":"'Potteplanter over 10.000'!D132","v":754.4},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,243.125,{"$f":"SUM(D131:D132)","v":1732.1},{"$f":"SUM(E131:E133)","v":0},null,{"$f":"+(E134-D134)/D134","v":-1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]

{"sheet":"Megagartnerier","index":3,"n_rows":149,"n_cols":15,"rows_kept":149,"cut":false,"hidden":false,"merged":[[148,0,148,14],[2,0,2,14],[3,0,3,14],[5,0,5,14],[7,0,7,14],[72,0,72,14],[75,0,75,14],[76,0,76,14],[78,0,78,14],[80,0,80,14],[107,2,107,4],[142,0,142,14]]}
[]
[]
[]
[]
[]
["Gartneriet Blomst"]
[]
["REGNSKABSSAMMENDRAG - MEGAGARTNERIER MED OVER 20.000 KVM."]
[]
[]
["RESULTATOPGØRELSE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,"o/20.000","Best prac",2017,null,null,null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017},null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":62948.615384615383},{"$f":"D123","v":38683.599999999999},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,51878.384615384617,{"$f":"'Potteplanter 10.-20.000'!D19","v":32432.6},0,null,{"$f":"+(E19-D19)/D19","v":-1},null,{"$f":"+C19*100/C19","v":100},{"$f":"+D19*100/D19","v":100},{"$f":"+E19*100/E19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C19*1000/M$17","v":824.13861366780236},838.40697349781306,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-4284.0769230769229,{"$f":"'Potteplanter 10.-20.000'!D20","v":-2504.3000000000002},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-8.2579227453556321},{"$f":"+D20*100/D$19","v":-7.7215517719825124},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-68.056730031332023,-64.738028518545335,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,47594.307692307695,{"$f":"'Potteplanter 10.-20.000'!D22","v":29928.3},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":91.742077254644371},{"$f":"SUM(J19:J21)","v":92.278448228017481},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":756.08188363647037},{"$f":"SUM(N19:N21)","v":773.66894497926774},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-13120.461538461539,{"$f":"'Potteplanter 10.-20.000'!D24","v":-6951.9},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-25.290805864010359},-21.434914252943027,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-208.43129683307023},-179.711815859951,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-14748.76923076923,{"$f":"'Potteplanter 10.-20.000'!D25","v":-11530.9},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-28.429507472357685,-35.553424640639356,{"$error":"#DIV/0!"},null,-234.29854875527292,-298.08239150441017,{"$error":"#DIV/0!"}]
[null,null,19725.076923076926,{"$f":"'Potteplanter 10.-20.000'!D26","v":11445.500000000002},{"$f":"SUM(E22:E25)","v":0},null,{"$f":"IF(+D26<0,(-D26+E26)/-D26,(-D26+E26)/D26)","v":-1},null,{"$f":"SUM(I22:I25)","v":38.021763918276335},{"$f":"SUM(J22:J25)","v":35.290109334435094},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":313.35203804812716},{"$f":"SUM(N22:N25)","v":295.87473761490656},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-5613.0769230769229,{"$f":"'Potteplanter 10.-20.000'!D28","v":-2637.3},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.819683312599436},{"$f":"+D28*100/D$19","v":-8.131632986562904},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-89.169188055703557},{"$f":"+D28*1000/N$17","v":-68.176178018591855},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,14112.000000000004,{"$f":"'Potteplanter 10.-20.000'!D30","v":8808.2000000000007},{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":27.202080605676898},{"$f":"SUM(J26:J29)","v":27.158476347872188},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":224.1828499924236},{"$f":"SUM(N26:N29)","v":227.69855959631471},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-7809.7692307692305,{"$f":"'Potteplanter 10.-20.000'!D32","v":-3780.3},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-15.053994623520392},{"$f":"+D32*100/D$19","v":-11.655864778031981},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-124.06578259190645},{"$f":"+D32*1000/N$17","v":-97.723583120495505},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,6302.2307692307731,{"$f":"'Potteplanter 10.-20.000'!D35","v":5027.9000000000005},{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":12.148085982156505},{"$f":"SUM(J30:J33)","v":15.502611569840207},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":100.11706740051714},{"$f":"SUM(N30:N33)","v":129.9749764758192},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-3028.4615384615386,{"$f":"'Potteplanter 10.-20.000'!D37","v":-1491.2},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-5.8376172676036706},{"$f":"+D37*100/D$19","v":-4.5978429111449595},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-48.110058020461132},{"$f":"+D37*1000/N$17","v":-38.548635597514192},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,3273.7692307692346,{"$f":"'Potteplanter 10.-20.000'!D39","v":3536.7000000000007},{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":6.3104687145528349},{"$f":"SUM(J35:J38)","v":10.904768658695247},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":52.007009380056012},{"$f":"SUM(N35:N38)","v":91.426340878305012},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-826.30769230769226,{"$f":"'Potteplanter 10.-20.000'!D41","v":-497.8},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.5927783766471582},{"$f":"+D41*100/D$19","v":-1.5348754031437506},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-13.126701632100419},{"$f":"+D41*1000/N$17","v":-12.868502414459876},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,2447.4615384615422,{"$f":"'Potteplanter 10.-20.000'!D43","v":3038.9000000000005},{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":4.7176903379056769},{"$f":"SUM(J39:J42)","v":9.3698932555514958},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":38.880307747955591},{"$f":"SUM(N39:N42)","v":78.557838463845144},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,3195.8461538461538,1090,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":6.1602653543272057},3.360815969117493,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":50.769125489410172},28.177315451509166,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1887.1538461538462,913,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,3.6376495917226532,2.8150687888112578,{"$error":"#DIV/0!"},null,{"$f":"+C48*1000/M$17","v":29.979274915315546},23.601733034154009,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,447,345,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"o/20.000"},"Best Prac",{"$f":"+E15","v":2017},null,null,null,{"$f":"+C57","v":"o/20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017},null,{"$f":"+C57","v":"o/20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2017}]
[]
["AKTIVER"]
["Anlægsaktiver",null,28765.76923076923,{"$f":"'Potteplanter 10.-20.000'!D60","v":11870.8},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":58.067185918099881},45.487220753343294,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":555.39218525597892},{"$f":"+D60*1000/D$118","v":426.3615172706082},{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,20773,{"$f":"'Potteplanter 10.-20.000'!D61","v":14226.2},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,41.932814081900112,54.512779246656706,{"$error":"#DIV/0!"},null,401.07260027594725,510.9600209754293,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,49538.769230769234,{"$f":"'Potteplanter 10.-20.000'!D63","v":26097},{"$f":"SUM(E60:E62)","v":0},null,{"$f":"+(E63-D63)/D63","v":-1},null,{"$f":"SUM(I60:I62)","v":100},{"$f":"SUM(J60:J62)","v":100},{"$f":"SUM(K60:K62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M60:M62)","v":956.46478553192617},{"$f":"SUM(N60:N62)","v":937.32153824603756},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,16616.076923076922,{"$f":"'Potteplanter 10.-20.000'!D66","v":10921.5},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":33.541561853653079},41.849637889412577,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":320.81322764760131},392.26566961543853,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,1871.9230769230769,{"$f":"'Potteplanter 10.-20.000'!D67","v":908.1},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,3.7787032378680876,3.4797103115300607,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,36.141965819962955,32.616074218539552,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,16356.461538461539,{"$f":"'Potteplanter 10.-20.000'!D68","v":7661.9},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,33.017496785734252,29.359313331034219,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,315.80072981968374,275.1911673329239,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,14694.307692307691,{"$f":"'Potteplanter 10.-20.000'!D69","v":6605.5},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,29.662238122744579,25.311338468023145,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,283.70886224467819,237.24862707913556,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,49538.769230769234,{"$f":"'Potteplanter 10.-20.000'!D71","v":26097},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":956.46478553192605},{"$f":"SUM(N66:N70)","v":937.32153824603756},{"$f":"SUM(O66:O70)","v":{"$error":"#DIV/0!"}}]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]
[]
[]
[]
[]
[]
[{"$f":"+A6","v":"Gartneriet Blomst"}]
[]
["REGNSKABSSAMMENDRAG - MEGAGARTNERIER MED OVER 20.000 KVM."]
[]
[]
["BEREGNEDE NØGLETAL"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":6.6084993260911498},{"$f":"+D39*100/D63","v":13.552132429014831},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":6.3104687145528295},{"$f":"+D39*100/D19","v":10.904768658695266},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.0472279675281519},{"$f":"+D19/D63","v":1.242771199754761},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":27.202080605676894},{"$f":"+D30*100/D19","v":27.158476347872206},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":42881.052485022592},{"$f":"+(-D32-D37-D41)*100/D94","v":21243.0915714902},{"$f":"+(-E32-E37-E41)*100/E94","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E95-D95)/D95","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C94))*100/C19","v":17.343123146694609},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":34.500806067073867},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.209820692565897},{"$f":"+D30/(-D32-D37-D41)","v":1.5267363458305168},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.9404972639921567},{"$f":"+D43*100/+D71","v":11.6446334827758},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":14.729478864306603},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":27.824932472645703},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.6611504731704896},{"$f":"-D41*100/(+D68+D69)","v":3.4890729915751995},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":141.3676672285448},{"$f":"+D61/D69*100","v":215.36901067292411},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2017}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,51101.307692307695,{"$f":"'Potteplanter 10.-20.000'!D113","v":26942.1},0]
["Bygget i året",null,0,{"$f":"'Potteplanter 10.-20.000'!D114","v":0},0]
["Købt areal ",null,692.30769230769226,{"$f":"'Potteplanter 10.-20.000'!D115","v":900},0]
["Solgt eller nedrevet areal",null,0,null,0]
[]
["Areal drivhuse ultimo",null,51793.61538461539,{"$f":"'Potteplanter 10.-20.000'!D118","v":27842.1},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,14414.307692307691,{"$f":"'Potteplanter 10.-20.000'!D120","v":11738.6},0]
["Frilandsareal (ej i årets gns.)",null,11000,{"$f":"'Potteplanter 10.-20.000'!D121","v":4300},0]
[]
["Benyttet areal brutto i gns.",null,62948.615384615383,{"$f":"'Potteplanter 10.-20.000'!D123","v":38683.599999999999},{"$f":"SUM(E118:E121)","v":0},null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,77432.769230769234,{"$f":"'Potteplanter 10.-20.000'!D126","v":35624.300000000003},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.2300948759183314,0.92,{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,204.94205395052384,{"$f":"'Potteplanter 10.-20.000'!D128","v":216.24003840075451},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1102.4615384615386,{"$f":"'Potteplanter 10.-20.000'!D131","v":977.7},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,3017.0769230769229,{"$f":"'Potteplanter 10.-20.000'!D132","v":754.4},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,4119.538461538461,{"$f":"'Potteplanter 10.-20.000'!D134","v":1732.1},{"$f":"SUM(E131:E133)","v":0},null,{"$f":"+(E134-D134)/D134","v":-1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]

{"sheet":"Andre","index":4,"n_rows":150,"n_cols":15,"rows_kept":150,"cut":false,"hidden":false,"merged":[[149,0,149,14],[81,0,81,15],[108,2,108,4],[76,0,76,14],[2,0,2,14],[3,0,3,14],[5,0,5,14],[79,0,79,14],[77,0,77,14],[7,0,7,15],[73,0,73,14]]}
[]
[]
[]
[]
[]
["Gartner Blomst"]
[]
["REGNSKABSSAMMENDRAG - ANDRE GARTNERIER "]
[]
[]
["RESULTATOPGØRELSE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,2016,2017,"Egne",null,null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"},null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+C124","v":27100},{"$f":"+D124","v":28183.333333333332},{"$f":"+E124","v":0}]
[]
["OMSÆTNING",null,33088.333333333336,34067,0,null,{"$f":"+(E19-D19)/D19","v":-1},null,{"$f":"+C19*100/C19","v":100},{"$f":"+D19*100/D19","v":100},{"$f":"+E19*100/E19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C19*1000/M$17","v":1220.9717097170972},1208.7640449438202,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-5556.166666666667,-6021,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-16.791920616531506},{"$f":"+D20*100/D$19","v":-17.673995362080607},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-205.02460024600248,-213.63690124186871,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,27532.166666666668,28046,{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":83.208079383468487},{"$f":"SUM(J19:J21)","v":82.326004637919397},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":1015.9471094710947},{"$f":"SUM(N19:N21)","v":995.12714370195147},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-6159.166666666667,-6463.833333333333,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-18.614315216843803},-18.973884795647791,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-227.27552275522757},-229.34949733885276,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-12534.5,-12040.333333333334,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-37.881932201682361,-35.343098404125207,{"$error":"#DIV/0!"},null,-462.52767527675275,-427.21466587817861,{"$error":"#DIV/0!"}]
[null,null,8838.5,9541.8333333333339,{"$f":"SUM(E22:E25)","v":0},null,{"$f":"IF(+D26<0,(-D26+E26)/-D26,(-D26+E26)/D26)","v":-1},null,{"$f":"SUM(I22:I25)","v":26.71183196494232},{"$f":"SUM(J22:J25)","v":28.009021438146398},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":326.14391143911433},{"$f":"SUM(N22:N25)","v":338.5629804849201},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-3030.6666666666665,-2995,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-9.1593210094192301},{"$f":"+D28*100/D$19","v":-8.7914991047054336},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-111.83271832718327},{"$f":"+D28*1000/N$17","v":-106.26848018923714},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,5807.8333333333339,6546.8333333333339,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":17.55251095552309},{"$f":"SUM(J26:J29)","v":19.217522333440964},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":214.31119311193106},{"$f":"SUM(N26:N29)","v":232.29450029568295},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-3974.6666666666665,-4051.5,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-12.012290333954564},{"$f":"+D32*100/D$19","v":-11.892740775530573},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-146.66666666666666},{"$f":"+D32*1000/N$17","v":-143.75517445298641},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,1833.1666666666674,2495.3333333333339,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":5.5402206215685261},{"$f":"SUM(J30:J33)","v":7.3247815579103914},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":67.644526445264404},{"$f":"SUM(N30:N33)","v":88.539325842696542},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-967.66666666666663,-1050.6666666666667,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-2.9244950385332187},{"$f":"+D37*100/D$19","v":-3.0841185506991127},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-35.707257072570727},{"$f":"+D37*1000/N$17","v":-37.279716144293324},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT",null,865.5000000000008,1444.6666666666672,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":2.6157255830353074},{"$f":"SUM(J35:J38)","v":4.2406630072112783},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":31.937269372693677},{"$f":"SUM(N35:N38)","v":51.259609698403217},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-429.83333333333331,-391.83333333333331,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.2990480028207321},{"$f":"+D41*100/D$19","v":-1.1501844404653574},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-15.861008610086101},{"$f":"+D41*1000/N$17","v":-13.903015966883501},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,435.66666666666748,1052.8333333333339,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":1.3166775802145754},{"$f":"SUM(J39:J42)","v":3.0904785667459209},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":16.076260762607575},{"$f":"SUM(N39:N42)","v":37.356593731519716},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,778.33333333333337,579.5,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":2.3522893265501437},1.7010596765197992,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":28.720787207872082},20.561797752808989,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1014.1666666666666,1355.3333333333333,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,3.0650279554727242,3.9784346532812784,{"$error":"#DIV/0!"},null,37.423124231242312,48.08988764044944,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,329,328.5,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"},null,null,null,{"$f":"+C57","v":2016},{"$f":"+D57","v":2017},{"$f":"+E57","v":"Egne"},null,{"$f":"+C57","v":2016},{"$f":"+D57","v":2017},{"$f":"+E57","v":"Egne"}]
[]
["AKTIVER"]
["Anlægsaktiver",null,7381,9310.1666666666661,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":39.333516888561256},44.444886463090562,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$119","v":270.36630036630038},321.40966628308399,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,11384.166666666666,11637.5,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,60.666483111438744,55.555113536909445,{"$error":"#DIV/0!"},null,417.00244200244197,401.75489067894131,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,18765.166666666664,20947.666666666664,{"$f":"SUM(E60:E62)","v":0},null,{"$f":"+(E63-D63)/D63","v":-1},null,{"$f":"SUM(I60:I62)","v":100},{"$f":"SUM(J60:J62)","v":100},{"$f":"SUM(K60:K62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M60:M62)","v":687.36874236874235},{"$f":"SUM(N60:N62)","v":723.16455696202524},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,1798.5,2524.1666666666665,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":9.5842474087626908},12.049870311729231,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$119","v":65.879120879120876},87.14039125431529,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,492.5,725.16666666666663,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,2.6245437024273701,3.4618016326400713,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,18.04029304029304,25.034522439585729,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,5601.333333333333,5752.666666666667,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,29.849632741515752,27.46208806072276,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,205.17704517704516,198.59608745684696,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,10872.833333333334,11945.666666666666,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,57.941576147294207,57.026239994907947,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,398.27228327228329,412.39355581127728,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,18765.166666666668,20947.666666666664,{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100.00000000000003},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":687.36874236874235},{"$f":"SUM(N66:N70)","v":723.16455696202524},{"$f":"SUM(O66:O70)","v":{"$error":"#DIV/0!"}}]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]
[]
[]
[]
[]
[]
[{"$f":"+A6","v":"Gartner Blomst"}]
[]
["REGNSKABSSAMMENDRAG - ANDRE GARTNERIER"]
[]
[]
["BEREGNEDE NØGLETAL"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":4.6122691867023162},{"$f":"+D39*100/D63","v":6.8965517241379342},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":2.6157255830353114},{"$f":"+D39*100/D19","v":4.240663007211281},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.7632848096206628},{"$f":"+D19/D63","v":1.6262909154559777},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":17.552510955523093},{"$f":"+D30*100/D19","v":19.217522333440964},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":30606.257305746072},{"$f":"+(-D32-D37-D41)*100/D95","v":28588.492859143098},{"$f":"+(-E32-E37-E41)*100/E95","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E96-D96)/D96","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C95))*100/C19","v":7.5013631015582423},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":16.081566151574549},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.0810970123786183},{"$f":"+D30/(-D32-D37-D41)","v":1.1916332969299843},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":2.3216775763604596},{"$f":"+D43*100/+D71","v":5.0260172175103071},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":24.223890278936199},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":41.710135358204056},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.609135515200566},{"$f":"-D41*100/(+D68+D69)","v":2.2139561163951407},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":104.70285267562885},{"$f":"+D61/D69*100","v":97.42026397298882},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,27300,27300,0]
["Bygget i året",null,0,1666.6666666666667,0]
["Købt areal ",null,0,0,0]
["Solgt eller nedrevet areal",null,0,0,0]
[]
["Areal drivhuse ultimo",null,27300,28966.666666666668,{"$f":"SUM(E114:E118)","v":0},null,{"$f":"+(E119-D119)/D119","v":-1}]
[]
["Lejet areal",null,833.33333333333337,833.33333333333337,0]
["Frilandsareal (ej i årets gns.)",null,22000,18333.333333333332,0]
[]
["Benyttet areal brutto i gns.",null,27100,28183.333333333332,0,null,{"$f":"+(E124-D124)/D124","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,32939.5,42772.166666666664,0,null,{"$f":"+(E127-D127)/D127","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.215479704797048,1.5176404494382023,{"$f":"+E127/E124","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,200.64056831463745,156.9907221596599,{"$f":"+(-E24+E47-E50)*1000/E127","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E129-D129)/D129","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1431.3333333333333,997,0,null,{"$f":"+(E132-D132)/D132","v":-1}]
["Investering i driftsmateriel m.v.",null,1553.8333333333333,2524.8333333333335,0,null,{"$f":"+(E133-D133)/D133","v":-1}]
[]
["Investering i alt (t.kr.)",null,2985.1666666666665,3521.8333333333335,{"$f":"SUM(E132:E134)","v":0},null,{"$f":"+(E135-D135)/D135","v":-1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]

{"sheet":"Alle","index":5,"n_rows":150,"n_cols":15,"rows_kept":150,"cut":false,"hidden":false,"merged":[[76,0,76,14],[2,0,2,14],[3,0,3,14],[5,0,5,14],[7,0,7,15],[73,0,73,14],[77,0,77,14],[79,0,79,14],[81,0,81,15],[108,2,108,4],[149,0,149,14]]}
[]
[]
[]
[]
[]
["Gartner Blomst"]
[]
["REGNSKABSSAMMENDRAG - ALLE GARTNERIER "]
[]
[]
["RESULTATOPGØRELSE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,2016,2017,"Egne",null,null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"},null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+C124","v":29847.567567567567},{"$f":"+D124","v":31506.638888888891},{"$f":"+E124","v":0}]
[]
["OMSÆTNING",null,25678.135135135137,26485.138888888891,0,null,{"$f":"+(E19-D19)/D19","v":-1},null,{"$f":"+C19*100/C19","v":100},{"$f":"+D19*100/D19","v":100},{"$f":"+E19*100/E19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C19*1000/M$17","v":860.30913832445947},840.62089206948451,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-2511.5135135135133,-2740.4444444444443,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-9.7807473178884958},{"$f":"+D20*100/D$19","v":-10.347102410681041},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-84.144662972219209,-86.979904588010115,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,23166.621621621623,23744.694444444445,{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":90.219252682111502},{"$f":"SUM(J19:J21)","v":89.652897589318954},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":776.16447535224029},{"$f":"SUM(N19:N21)","v":753.64098748147444},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-6264.7567567567567,-6439.9722222222226,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-24.397241948402833},-24.3154179754894,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-209.89170198123799},-204.40048349598277,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-7822.5405405405409,-7853.75,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-30.463818728942805,-29.65342199241713,{"$error":"#DIV/0!"},null,-262.08301640769315,-249.27286048178559,{"$error":"#DIV/0!"}]
[null,null,9079.3243243243269,9450.9722222222226,{"$f":"SUM(E22:E25)","v":0},null,{"$f":"IF(+D26<0,(-D26+E26)/-D26,(-D26+E26)/D26)","v":-1},null,{"$f":"SUM(I22:I25)","v":35.358192004765861},{"$f":"SUM(J22:J25)","v":35.684057621412428},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":304.18975696330921},{"$f":"SUM(N22:N25)","v":299.96764350370603},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-2729.9459459459458,-2728.5,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.631402676164702},{"$f":"+D28*100/D$19","v":-10.302003744238121},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-91.462928755116096},{"$f":"+D28*1000/N$17","v":-86.60079577584618},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,6349.3783783783811,6722.4722222222226,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":24.726789328601157},{"$f":"SUM(J26:J29)","v":25.382053877174307},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":212.72682820819313},{"$f":"SUM(N26:N29)","v":213.36684772785986},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-3609.8918918918921,-3833.3888888888887,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-14.058232316693875},{"$f":"+D32*100/D$19","v":-14.473735270827978},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-120.94425730739977},{"$f":"+D32*1000/N$17","v":-121.66924254940976},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,2739.486486486489,2889.0833333333339,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":10.668557011907282},{"$f":"SUM(J30:J33)","v":10.908318606346329},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":91.78257090079336},{"$f":"SUM(N30:N33)","v":91.697605178450104},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-1498.9729729729729,-1402.4722222222222,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-5.8375460876905461},{"$f":"+D37*100/D$19","v":-5.2953176047364083},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-50.220942446303745},{"$f":"+D37*1000/N$17","v":-44.513546086847654},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT",null,1240.513513513516,1486.6111111111118,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":4.8310109242167361},{"$f":"SUM(J35:J38)","v":5.6130010016099208},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":41.561628454489615},{"$f":"SUM(N35:N38)","v":47.18405909160245},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-551.75675675675677,-395.36111111111109,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-2.1487415415996995},{"$f":"+D41*100/D$19","v":-1.4927658592606963},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-18.485819841356083},{"$f":"+D41*1000/N$17","v":-12.54850168262597},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,688.75675675675927,1091.2500000000007,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":2.6822693826170365},{"$f":"SUM(J39:J42)","v":4.1202351423492249},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":23.075808613133532},{"$f":"SUM(N39:N42)","v":34.635557408976481},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,1380,1329.1666666666667,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":5.3742220482038032},5.0185376495204341,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":46.234923394545255},42.186875958241608,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,922.18918918918916,1024.0555555555557,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,3.5913401979389339,3.8665289234528797,{"$error":"#DIV/0!"},null,30.896627911188379,32.502849928454232,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,365,351,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"},null,null,null,{"$f":"+C57","v":2016},{"$f":"+D57","v":2017},{"$f":"+E57","v":"Egne"},null,{"$f":"+C57","v":2016},{"$f":"+D57","v":2017},{"$f":"+E57","v":"Egne"}]
[]
["AKTIVER"]
["Anlægsaktiver",null,13195.72972972973,13206.166666666666,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":55.93845237276873},55.121199578436247,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$119","v":479.05656933948472},465.95494052635826,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,10394,10752.25,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,44.06154762723127,44.878800421563753,{"$error":"#DIV/0!"},null,377.34282860434035,379.37307136372169,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,23589.72972972973,23958.416666666664,{"$f":"SUM(E60:E62)","v":0},null,{"$f":"+(E63-D63)/D63","v":-1},null,{"$f":"SUM(I60:I62)","v":100},{"$f":"SUM(J60:J62)","v":100},{"$f":"SUM(K60:K62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M60:M62)","v":856.39939794382508},{"$f":"SUM(N60:N62)","v":845.32801189008001},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,7095.8108108108108,7798.7222222222226,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":30.080085240943149},32.551075184666026,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$119","v":257.60566890442652},275.16335670738249,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,904.8648648648649,980.75,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,3.8358424417405654,4.0935509789531173,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,32.850131577139919,34.60393310609129,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,8609.7027027027034,7473.6111111111113,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,36.497674205449002,31.194094397352824,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,312.56586215896402,263.6924179962574,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,6979.3513513513517,7705.333333333333,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,29.586398111867283,32.161279439028036,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,253.37773530329463,271.86830408034876,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,23589.729729729734,23958.416666666668,{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":856.39939794382508},{"$f":"SUM(N66:N70)","v":845.32801189008001},{"$f":"SUM(O66:O70)","v":{"$error":"#DIV/0!"}}]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]
[]
[]
[]
[]
[]
[{"$f":"+A6","v":"Gartner Blomst"}]
[]
[{"$f":"A8","v":"REGNSKABSSAMMENDRAG - ALLE GARTNERIER "}]
[]
[]
["BEREGNEDE NØGLETAL"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":5.2587016796132184},{"$f":"+D39*100/D63","v":6.2049639247631641},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.8310109242167423},{"$f":"+D39*100/D19","v":5.6130010016099199},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.088530281157627},{"$f":"+D19/D63","v":1.1054628215785918},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":24.726789328601164},{"$f":"+D30*100/D19","v":25.382053877174307},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":22892.667326906256},{"$f":"+(-D32-D37-D41)*100/D95","v":22185.841419579898},{"$f":"+(-E32-E37-E41)*100/E95","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E96-D96)/D96","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C95))*100/C19","v":10.847625006917085},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":16.232867372701016},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1216751096957172},{"$f":"+D30/(-D32-D37-D41)","v":1.1937856395888005},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":2.9197314452006244},{"$f":"+D43*100/+D71","v":4.5547667660286431},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":9.7065265002190451},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":13.992676863018879},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":3.5393857436350871},{"$f":"-D41*100/(+D68+D69)","v":2.6046680160016979},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":148.92501432797906},{"$f":"+D61/D69*100","v":139.54295725904134},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":2016},{"$f":"+D15","v":2017},{"$f":"+E15","v":"Egne"}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,27545.243243243243,27833.542857142857,0]
["Bygget i året",null,0,277.77777777777777,0]
["Købt areal ",null,0,250,0]
["Solgt eller nedrevet areal",null,0,-19.166666666666668,0]
[]
["Areal drivhuse ultimo",null,27545.243243243243,28342.153968253966,{"$f":"SUM(E114:E118)","v":0},null,{"$f":"+(E119-D119)/D119","v":-1}]
[]
["Lejet areal",null,5326.833333333333,5427.3888888888887,0]
["Frilandsareal (ej i årets gns.)",null,7352.7777777777774,7213.8888888888887,0]
[]
["Benyttet areal brutto i gns.",null,29847.567567567567,31506.638888888891,0,null,{"$f":"+(E124-D124)/D124","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,38426,38079.722222222219,0,null,{"$f":"+(E127-D127)/D127","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.2874080915643451,1.2086253426306095,{"$f":"+E127/E124","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,189.43747265716763,194.80767687672795,{"$f":"+(-E24+E47-E50)*1000/E127","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E129-D129)/D129","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,649,582,0,null,{"$f":"+(E132-D132)/D132","v":-1}]
["Investering i driftsmateriel m.v.",null,992,1534,0,null,{"$f":"+(E133-D133)/D133","v":-1}]
[]
["Investering i alt (t.kr.)",null,{"$f":"SUM(C132:C134)","v":1641},{"$f":"SUM(D132:D134)","v":2116},{"$f":"SUM(E132:E134)","v":0},null,{"$f":"+(E135-D135)/D135","v":-1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]