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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",2018,null,null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"+E15","v":2018},null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"E15","v":2018}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C122","v":5430.7},{"$f":"D122","v":35219.1},{"$f":"E122","v":0}]
[]
["OMSÆTNING",null,3008.9,28921.1,0,null,{"$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$17","v":554.05380521848019},821.1765774821049,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-365.2,-1895.1,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-12.13732593306524},{"$f":"+D20*100/D$19","v":-6.552655327771074},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-67.247316183917363,-53.808870754789304,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,2643.7000000000003,27026,{"$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":87.862674066934758},{"$f":"SUM(J19:J21)","v":93.447344672228922},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":486.80648903456284},{"$f":"SUM(N19:N21)","v":767.36770672731564},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Produktionsløn",null,-894.8,-6461,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-29.73844262022666},-22.340090798759384,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-164.76697295008012},-183.45159302764694,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-610.5,-10349.5,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-20.289806906178338,-35.785291707438518,{"$error":"#DIV/0!"},null,-112.41644723516306,-293.86043368513111,{"$error":"#DIV/0!"}]
[null,null,1138.4000000000003,10215.5,{"$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":37.834424540529753},{"$f":"SUM(J22:J25)","v":35.321962166031028},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":209.62306884931968},{"$f":"SUM(N22:N25)","v":290.05568001453759},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-311.60000000000002,-2501.4,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.355944032702983},{"$f":"+D28*100/D$19","v":-8.6490486184827002},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-57.377501979486993},{"$f":"+D28*1000/N$17","v":-71.023961430019511},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,826.8000000000003,7714.1,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":27.47848050782677},{"$f":"SUM(J26:J29)","v":26.672913547548326},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":152.24556686983269},{"$f":"SUM(N26:N29)","v":219.03171858451807},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-451.1,-3355.3,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-14.992189836817442},{"$f":"+D32*100/D$19","v":-11.601564255854722},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-83.064798276465282},{"$f":"+D32*1000/N$17","v":-95.269328290615036},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
["- EBITDA",null,375.70000000000027,4358.8,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":12.486290671009328},{"$f":"SUM(J30:J33)","v":15.071349291693604},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":69.180768593367404},{"$f":"SUM(N30:N33)","v":123.76239029390304},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-146,-1322.8,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-4.8522715942703316},{"$f":"+D37*100/D$19","v":-4.5738232639837353},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-26.884195407590184},{"$f":"+D37*1000/N$17","v":-37.559165339261938},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,229.70000000000027,3036,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":7.6340190767389968},{"$f":"SUM(J35:J38)","v":10.497526027709869},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":42.29657318577722},{"$f":"SUM(N35:N38)","v":86.203224954641101},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-56.4,-234.2,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.8744391638140183},{"$f":"+D41*100/D$19","v":-0.80978939251964832},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-10.38540151361703},{"$f":"+D41*1000/N$17","v":-6.6498008183059767},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,173.30000000000027,2801.8,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":5.7595799129249787},{"$f":"SUM(J39:J42)","v":9.6877366351902197},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":31.91117167216019},{"$f":"SUM(N39:N42)","v":79.553424136335124},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,116,1086.5999999999999,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":3.8552294858586191},3.7571185051744225,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":21.360045666304529},30.852577152738146,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,147.5,1096.5,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,4.9021236996909172,3.7913495683082594,{"$error":"#DIV/0!"},null,27.160402894654464,31.133674625416322,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,289.39999999999998,347.4,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"+E15","v":2018},null,null,null,{"$f":"+C57","v":"u/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018},null,{"$f":"+C57","v":"u/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018}]
[]
["AKTIVER"]
["Anlægsaktiver",null,1832.6,10080.299999999999,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":59.838046104616993},45.379365608146429,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$117","v":337.45189386266964},385.44307427588183,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,1230,12133.1,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,40.161953895383007,54.620634391853564,{"$error":"#DIV/0!"},null,226.49013939271182,463.93652614472802,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,3062.6,22213.4,{"$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":563.94203325538149},{"$f":"SUM(N60:N62)","v":849.3796004206099},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,1205.3,11067.3,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":39.355449617971658},49.822629583944824,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$117","v":221.94192277238662},423.18325207915115,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,134.6,674.4,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,4.3949585319663029,3.0360052941017583,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,24.785018505901633,25.787209635790077,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,965.3,6011,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,31.518970809116439,27.060242916437826,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,177.74872484210138,229.844183156486,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,757.4,4460.7,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,24.730621040945604,20.081122205515587,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,139.4663671349918,170.56495554918268,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,3062.6,22213.399999999998,{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":99.999999999999986},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":563.94203325538138},{"$f":"SUM(N66:N70)","v":849.3796004206099},{"$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"},2018]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":7.500163259975194},{"$f":"+D39*100/D63","v":13.667425968109338},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":7.6340190767390173},{"$f":"+D39*100/D19","v":10.497526027709874},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":0.98246587866518653},{"$f":"+D19/D63","v":1.3019663806531192},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":27.478480507826788},{"$f":"+D30*100/D19","v":26.67291354754833},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":2378.2246613449438},{"$f":"+(-D32-D37-D41)*100/D95","v":18416.810714146821},{"$f":"+(-E32-E37-E41)*100/E95","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E96-D96)/D96","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C95))*100/C19","v":20.960328979196923},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":36.320504012133625},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.2651874521805666},{"$f":"+D30/(-D32-D37-D41)","v":1.5703641878549763},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":5.6585907398942163},{"$f":"+D43*100/+D71","v":12.613107403639246},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":14.378163112917967},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":25.316021071083284},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":3.2739304580019741},{"$f":"-D41*100/(+D68+D69)","v":2.2365041015307923},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":162.39767626089255},{"$f":"+D61/D69*100","v":271.99991032797544},{"$f":"+E61/E69*100","v":{"$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"},{"$f":"+E15","v":2018}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,5430.7,26152.5,0]
["Bygget i året",null,0,0,0]
["Købt areal ",null,0,0,0]
["Solgt eller nedrevet areal",null,0,0,0]
[]
["Areal drivhuse ultimo",null,5430.7,26152.5,{"$f":"SUM(E112:E116)","v":0},null,{"$f":"+(E117-D117)/D117","v":-1}]
[]
["Lejet areal",null,0,10341.6,0]
["Frilandsareal (ej i årets gns.)",null,670,4000,0]
[]
["Benyttet areal brutto i gns.",null,5430.7,35219.1,0,null,{"$f":"+(E122-D122)/D122","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,3605.5,34721.9,0,null,{"$f":"+(E125-D125)/D125","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,0.66391072974018084,0.98588266026105165,{"$f":"+E125/E122","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E126-D126)/D126","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,200.08320621273054,207.367684372111,{"$f":"+(-E24+E47-E50)*1000/E125","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1.9,129.77777777777777,0,null,{"$f":"+(E130-D130)/D130","v":-1}]
["Investering i driftsmateriel m.v.",null,17.3,303.10000000000002,0,null,{"$f":"+(E131-D131)/D131","v":-1}]
[]
["Investering i alt (t.kr.)",null,{"$f":"SUM(C130:C132)","v":19.2},432.87777777777779,{"$f":"SUM(E130:E132)","v":0},null,{"$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",2018,null,null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"E15","v":2018},null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2018}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":45022.526315789473},{"$f":"D123","v":35219.1},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,35503.210526315786,{"$f":"'Potteplanter under 10.000'!D19","v":28921.1},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$17","v":788.56549002370741},821.1765774821049,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-3185.7894736842104,{"$f":"'Potteplanter under 10.000'!D20","v":-1895.1},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-8.9732433390012183},{"$f":"+D20*100/D$19","v":-6.552655327771074},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-70.759900307214636,-53.808870754789304,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,32317.421052631576,{"$f":"'Potteplanter under 10.000'!D22","v":27026},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":91.026756660998785},{"$f":"SUM(J19:J21)","v":93.447344672228922},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":717.80558971649282},{"$f":"SUM(N19:N21)","v":767.36770672731564},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-9349.3157894736851,{"$f":"'Potteplanter under 10.000'!D24","v":-6461},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-26.333719263343127},-22.340090798759384,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-207.65862235044915},-183.45159302764694,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-10692.21052631579,{"$f":"'Potteplanter under 10.000'!D25","v":-10349.5},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-30.116179263254182,-35.785291707438518,{"$error":"#DIV/0!"},null,-237.48579658369846,-293.86043368513111,{"$error":"#DIV/0!"}]
[null,null,12275.894736842103,{"$f":"'Potteplanter under 10.000'!D26","v":10215.5},{"$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":34.576858134401476},{"$f":"SUM(J22:J25)","v":35.321962166031028},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":272.66117078234521},{"$f":"SUM(N22:N25)","v":290.05568001453759},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-3801.2105263157896,{"$f":"'Potteplanter under 10.000'!D28","v":-2501.4},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.706667002687674},{"$f":"+D28*100/D$19","v":-8.6490486184827002},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-84.429081114950648},{"$f":"+D28*1000/N$17","v":-71.023961430019511},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,8474.6842105263131,{"$f":"'Potteplanter under 10.000'!D30","v":7714.1},{"$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":23.870191131713803},{"$f":"SUM(J26:J29)","v":26.672913547548326},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":188.23208966739458},{"$f":"SUM(N26:N29)","v":219.03171858451807},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-5086.4736842105267,{"$f":"'Potteplanter under 10.000'!D32","v":-3355.3},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-14.326799207188085},{"$f":"+D32*100/D$19","v":-11.601564255854722},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-112.97619437287534},{"$f":"+D32*1000/N$17","v":-95.269328290615036},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,3388.2105263157864,{"$f":"'Potteplanter under 10.000'!D35","v":4358.8},{"$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":9.5433919245257179},{"$f":"SUM(J30:J33)","v":15.071349291693604},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":75.255895294519235},{"$f":"SUM(N30:N33)","v":123.76239029390304},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-1706.1578947368421,{"$f":"'Potteplanter under 10.000'!D37","v":-1322.8},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-4.8056439669651825},{"$f":"+D37*100/D$19","v":-4.5738232639837353},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-37.895649896893715},{"$f":"+D37*1000/N$17","v":-37.559165339261938},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,1682.0526315789443,{"$f":"'Potteplanter under 10.000'!D39","v":3036},{"$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":4.7377479575605355},{"$f":"SUM(J35:J38)","v":10.497526027709869},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":37.360245397625519},{"$f":"SUM(N35:N38)","v":86.203224954641101},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-381.84210526315792,{"$f":"'Potteplanter under 10.000'!D41","v":-234.2},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.0755142974467842},{"$f":"+D41*100/D$19","v":-0.80978939251964832},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-8.481134589936266},{"$f":"+D41*1000/N$17","v":-6.6498008183059767},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,1300.2105263157864,{"$f":"'Potteplanter under 10.000'!D43","v":2801.8},{"$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":3.6622336601137513},{"$f":"SUM(J39:J42)","v":9.6877366351902197},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":28.879110807689251},{"$f":"SUM(N39:N42)","v":79.553424136335124},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,1878.1052631578948,{"$f":"'Potteplanter under 10.000'!D47","v":1086.5999999999999},0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":5.2899589510807772},3.7571185051744225,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":41.714790724643102},30.852577152738146,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1463.2105263157894,{"$f":"'Potteplanter under 10.000'!D48","v":1096.5},0,null,{"$f":"+(E48-D48)/D48","v":-1},null,4.1213470686861529,3.7913495683082594,{"$error":"#DIV/0!"},null,32.499520707762663,31.133674625416322,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,393.05263157894734,{"$f":"'Potteplanter under 10.000'!D50","v":347.4},0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"'Potteplanter under 10.000'!D57","v":"Best Prac"},{"$f":"+E15","v":2018},null,null,null,{"$f":"+C57","v":"o/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018},null,{"$f":"+C57","v":"o/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018}]
[]
["AKTIVER"]
["Anlægsaktiver",null,14194.105263157895,{"$f":"'Potteplanter under 10.000'!D60","v":10080.299999999999},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":48.298464481050466},45.379365608146429,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":426.73232233727435},385.44307427588183,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,15194.21052631579,{"$f":"'Potteplanter under 10.000'!D61","v":12133.1},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,51.701535518949527,54.620634391853564,{"$error":"#DIV/0!"},null,456.79953922884118,463.93652614472802,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,29388.315789473687,{"$f":"'Potteplanter under 10.000'!D63","v":22213.4},{"$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":883.53186156611559},{"$f":"SUM(N60:N62)","v":849.3796004206099},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,10901.421052631578,{"$f":"'Potteplanter under 10.000'!D66","v":11067.3},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":37.094405581881801},49.822629583944824,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":327.74089217448534},423.18325207915115,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,936.84210526315792,{"$f":"'Potteplanter under 10.000'!D67","v":674.4},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,3.1878046771183675,3.0360052941017583,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,28.165270006835613,25.787209635790077,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,9705.6842105263149,{"$f":"'Potteplanter under 10.000'!D68","v":6011},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,33.025656454946287,27.060242916437826,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,291.79219727081693,229.844183156486,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,7844.3684210526317,{"$f":"'Potteplanter under 10.000'!D69","v":4460.7},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,26.692133286053529,20.081122205515587,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,235.83350211397757,170.56495554918268,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,29388.315789473687,{"$f":"'Potteplanter under 10.000'!D71","v":22213.399999999998},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":99.999999999999986},{"$f":"SUM(J66:J70)","v":99.999999999999986},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":883.53186156611548},{"$f":"SUM(N66:N70)","v":849.3796004206099},{"$f":"SUM(O66:O70)","v":{"$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":2018}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":5.7235421166306581},{"$f":"+D39*100/D63","v":13.667425968109338},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.7377479575605381},{"$f":"+D39*100/D19","v":10.497526027709874},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.2080723094391252},{"$f":"+D19/D63","v":1.3019663806531192},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":23.870191131713806},{"$f":"+D30*100/D19","v":26.67291354754833},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":30056.20543472968},{"$f":"+(-D32-D37-D41)*100/D94","v":18416.810714146821},{"$f":"+(-E32-E37-E41)*100/E94","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E95-D95)/D95","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C94))*100/C19","v":15.342288798216325},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":36.320504012133625},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1812273044052375},{"$f":"+D30/(-D32-D37-D41)","v":1.5703641878549763},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.4242430754793238},{"$f":"+D43*100/+D71","v":12.613107403639246},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":11.926981996552811},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":25.316021071083284},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.1757319666157851},{"$f":"-D41*100/(+D68+D69)","v":2.2365041015307923},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":193.6957790704696},{"$f":"+D61/D69*100","v":271.99991032797544},{"$f":"+E61/E69*100","v":{"$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"},{"$f":"+E15","v":2018}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,33262.315789473687,{"$f":"'Potteplanter under 10.000'!D112","v":26152.5},0]
["Bygget i året",null,0,{"$f":"'Potteplanter under 10.000'!D113","v":0},0]
["Købt areal ",null,0,{"$f":"'Potteplanter under 10.000'!D114","v":0},0]
["Solgt eller nedrevet areal",null,0,{"$f":"'Potteplanter under 10.000'!D115","v":0},0]
[]
["Areal drivhuse ultimo",null,33262.315789473687,{"$f":"'Potteplanter under 10.000'!D117","v":26152.5},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,14307.578947368422,{"$f":"'Potteplanter under 10.000'!D119","v":10341.6},0]
["Frilandsareal (ej i årets gns.)",null,2263.1578947368421,{"$f":"'Potteplanter under 10.000'!D120","v":4000},0]
[]
["Benyttet areal brutto i gns.",null,45022.526315789473,{"$f":"'Potteplanter under 10.000'!D122","v":35219.1},0,null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,50993.210526315786,{"$f":"'Potteplanter under 10.000'!D125","v":34721.9},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.1326154860490889,{"$f":"'Potteplanter under 10.000'!D126","v":0.98588266026105165},{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,212.46688155595538,{"$f":"'Potteplanter under 10.000'!D127","v":207.367684372111},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,874.44444444444446,{"$f":"'Potteplanter under 10.000'!D130","v":129.77777777777777},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,439.68421052631578,{"$f":"'Potteplanter under 10.000'!D131","v":303.10000000000002},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,1314.1286549707602,{"$f":"'Potteplanter under 10.000'!D133","v":432.87777777777779},{"$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",2018,null,null,null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2018},null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2018}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":13687.142857142857},{"$f":"D123","v":35219.1},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,7827.4285714285716,{"$f":"'Potteplanter over 10.000'!D19","v":28921.1},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$17","v":571.88184949378979},821.1765774821049,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-592.42857142857144,{"$f":"'Potteplanter over 10.000'!D20","v":-1895.1},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-7.5686231566652067},{"$f":"+D20*100/D$19","v":-6.552655327771074},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-43.28358208955224,-53.808870754789304,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,7235,{"$f":"'Potteplanter over 10.000'!D22","v":27026},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":92.431376843334789},{"$f":"SUM(J19:J21)","v":93.447344672228922},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":528.5982674042375},{"$f":"SUM(N19:N21)","v":767.36770672731564},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-2068.7142857142858,{"$f":"'Potteplanter over 10.000'!D24","v":-6461},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-26.429040735873851},-22.340090798759384,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-151.14288696378247},-183.45159302764694,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-2823.2857142857142,{"$f":"'Potteplanter over 10.000'!D25","v":-10349.5},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-36.069134180172284,-35.785291707438518,{"$error":"#DIV/0!"},null,-206.27283164596597,-293.86043368513111,{"$error":"#DIV/0!"}]
[null,null,2342.9999999999995,{"$f":"'Potteplanter over 10.000'!D26","v":10215.5},{"$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":29.93320192728865},{"$f":"SUM(J22:J25)","v":35.321962166031028},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":171.18254879448907},{"$f":"SUM(N22:N25)","v":290.05568001453759},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-556.85714285714289,{"$f":"'Potteplanter over 10.000'!D28","v":-2501.4},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-7.1141772521535991},{"$f":"+D28*100/D$19","v":-8.6490486184827002},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-40.684688445882472},{"$f":"+D28*1000/N$17","v":-71.023961430019511},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,1786.1428571428567,{"$f":"'Potteplanter over 10.000'!D30","v":7714.1},{"$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":22.819024675135051},{"$f":"SUM(J26:J29)","v":26.672913547548326},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":130.49786034860659},{"$f":"SUM(N26:N29)","v":219.03171858451807},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-988.85714285714289,{"$f":"'Potteplanter over 10.000'!D32","v":-3355.3},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-12.633231128631918},{"$f":"+D32*100/D$19","v":-11.601564255854722},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-72.247155829245386},{"$f":"+D32*1000/N$17","v":-95.269328290615036},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,797.28571428571377,{"$f":"'Potteplanter over 10.000'!D35","v":4358.8},{"$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":10.185793546503133},{"$f":"SUM(J30:J33)","v":15.071349291693604},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":58.250704519361207},{"$f":"SUM(N30:N33)","v":123.76239029390304},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-429,{"$f":"'Potteplanter over 10.000'!D37","v":-1322.8},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-5.4807271134472186},{"$f":"+D37*100/D$19","v":-4.5738232639837353},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-31.343283582089551},{"$f":"+D37*1000/N$17","v":-37.559165339261938},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,368.28571428571377,{"$f":"'Potteplanter over 10.000'!D39","v":3036},{"$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":4.7050664330559142},{"$f":"SUM(J35:J38)","v":10.497526027709869},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":26.907420937271656},{"$f":"SUM(N35:N38)","v":86.203224954641101},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-64.285714285714292,{"$f":"'Potteplanter over 10.000'!D41","v":-234.2},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-0.82128777923784502},{"$f":"+D41*100/D$19","v":-0.80978939251964832},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-4.6967957415718615},{"$f":"+D41*1000/N$17","v":-6.6498008183059767},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,303.99999999999949,{"$f":"'Potteplanter over 10.000'!D43","v":2801.8},{"$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":3.8837786538180694},{"$f":"SUM(J39:J42)","v":9.6877366351902197},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":22.210625195699794},{"$f":"SUM(N39:N42)","v":79.553424136335124},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,241.57142857142858,{"$f":"'Potteplanter over 10.000'!D47","v":1086.5999999999999},0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":3.086216965980435},3.7571185051744225,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":17.649514664440037},30.852577152738146,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,355.71428571428572,{"$f":"'Potteplanter over 10.000'!D48","v":1096.5},0,null,{"$f":"+(E48-D48)/D48","v":-1},null,4.5444590451160751,3.7913495683082594,{"$error":"#DIV/0!"},null,25.988936436697632,31.133674625416322,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,270.42857142857144,{"$f":"'Potteplanter over 10.000'!D50","v":347.4},0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"10.-20.000"},"Best Prac",{"$f":"+E15","v":2018},null,null,null,{"$f":"+C57","v":"10.-20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018},null,{"$f":"+C57","v":"10.-20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018}]
[]
["AKTIVER"]
["Anlægsaktiver",null,3775.5714285714284,{"$f":"'Potteplanter over 10.000'!D60","v":10080.299999999999},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":44.354378545295873},45.379365608146429,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":278.02440563854407},385.44307427588183,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,4736.7142857142853,{"$f":"'Potteplanter over 10.000'!D61","v":12133.1},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,55.64562145470412,54.620634391853564,{"$error":"#DIV/0!"},null,348.80075741636858,463.93652614472802,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,8512.2857142857138,{"$f":"'Potteplanter over 10.000'!D63","v":22213.4},{"$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":626.82516305491265},{"$f":"SUM(N60:N62)","v":849.3796004206099},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,4065.5714285714284,{"$f":"'Potteplanter over 10.000'!D66","v":11067.3},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":47.761219078306986},49.822629583944824,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":299.37933936461184},423.18325207915115,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,382.14285714285717,{"$f":"'Potteplanter over 10.000'!D67","v":674.4},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,4.4893095693619314,3.0360052941017583,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,28.140122028192721,25.787209635790077,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,2102.1428571428573,{"$f":"'Potteplanter over 10.000'!D68","v":6011},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,24.695398247910589,27.060242916437826,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,154.79697033452558,229.844183156486,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,1962.4285714285713,{"$f":"'Potteplanter over 10.000'!D69","v":4460.7},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,23.054073104420503,20.081122205515587,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,144.50873132758258,170.56495554918268,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,8512.2857142857138,{"$f":"'Potteplanter over 10.000'!D71","v":22213.399999999998},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":99.999999999999986},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":626.82516305491276},{"$f":"SUM(N66:N70)","v":849.3796004206099},{"$f":"SUM(O66:O70)","v":{"$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"},{"$f":"+E15","v":2018}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":4.3265196522673053},{"$f":"+D39*100/D63","v":13.667425968109338},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.7050664330559142},{"$f":"+D39*100/D19","v":10.497526027709874},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":0.91954485953076237},{"$f":"+D19/D63","v":1.3019663806531192},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":22.819024675135047},{"$f":"+D30*100/D19","v":26.67291354754833},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":6495.2068646382031},{"$f":"+(-D32-D37-D41)*100/D94","v":18416.810714146821},{"$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":17.019915220347094},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":36.320504012133625},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.2051084337349394},{"$f":"+D30/(-D32-D37-D41)","v":1.5703641878549763},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":3.5713086966737095},{"$f":"+D43*100/+D71","v":12.613107403639246},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":7.4774236621103922},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":25.316021071083284},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":1.5816111345423873},{"$f":"-D41*100/(+D68+D69)","v":2.2365041015307923},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":241.37002256679042},{"$f":"+D61/D69*100","v":271.99991032797544},{"$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":2018}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,13580,{"$f":"'Potteplanter over 10.000'!D113","v":26152.5},0]
["Bygget i året",null,0,{"$f":"'Potteplanter over 10.000'!D114","v":0},0]
["Købt areal ",null,0,{"$f":"'Potteplanter over 10.000'!D115","v":0},0]
["Solgt eller nedrevet areal",null,0,{"$f":"'Potteplanter over 10.000'!D116","v":0},0]
[]
["Areal drivhuse ultimo",null,13580,{"$f":"'Potteplanter over 10.000'!D118","v":26152.5},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,428.57142857142856,{"$f":"'Potteplanter over 10.000'!D120","v":10341.6},0]
["Frilandsareal (ej i årets gns.)",null,0,{"$f":"'Potteplanter over 10.000'!D121","v":4000},0]
[]
["Benyttet areal brutto i gns.",null,13687.142857142857,{"$f":"'Potteplanter over 10.000'!D123","v":35219.1},0,null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,9972.8571428571431,{"$f":"'Potteplanter over 10.000'!D126","v":34721.9},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,0.72862957937584805,{"$f":"'Potteplanter over 10.000'!D127","v":0.98588266026105165},{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,204.54089671966764,{"$f":"'Potteplanter over 10.000'!D128","v":207.367684372111},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,18.333333333333332,{"$f":"'Potteplanter over 10.000'!D131","v":129.77777777777777},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,181.14285714285714,{"$f":"'Potteplanter over 10.000'!D132","v":303.10000000000002},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,199.47619047619048,{"$f":"SUM(D131:D132)","v":432.87777777777779},{"$f":"SUM(E131:E133)","v":0},null,{"$f":"+(E134-D134)/D134","v":-1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["PK Revision      Rugårdsvej 46C      5000 Odense C      Telefon 65 48 73 00      www.pkrevision.dk     "]

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[]
[]
[]
[]
[]
["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",2018,null,null,null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2018},null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2018}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":59970.615384615383},{"$f":"D123","v":35219.1},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,49078.538461538461,{"$f":"'Potteplanter 10.-20.000'!D19","v":28921.1},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$17","v":818.37643563899246},821.1765774821049,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-4459.6923076923076,{"$f":"'Potteplanter 10.-20.000'!D20","v":-1895.1},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-9.0868482385376019},{"$f":"+D20*100/D$19","v":-6.552655327771074},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-74.364624726468605,-53.808870754789304,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,44618.846153846156,{"$f":"'Potteplanter 10.-20.000'!D22","v":27026},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":90.913151761462402},{"$f":"SUM(J19:J21)","v":93.447344672228922},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":744.01181091252386},{"$f":"SUM(N19:N21)","v":767.36770672731564},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-12867.461538461539,{"$f":"'Potteplanter 10.-20.000'!D24","v":-6461},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-26.218102538944645},-22.340090798759384,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-214.56277305039137},-183.45159302764694,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-14781.307692307691,{"$f":"'Potteplanter 10.-20.000'!D25","v":-10349.5},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-30.11766070395802,-35.785291707438518,{"$error":"#DIV/0!"},null,-246.47583816689712,-293.86043368513111,{"$error":"#DIV/0!"}]
[null,null,16970.076923076926,{"$f":"'Potteplanter 10.-20.000'!D26","v":10215.5},{"$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":34.577388518559729},{"$f":"SUM(J22:J25)","v":35.321962166031028},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":282.97319969523539},{"$f":"SUM(N22:N25)","v":290.05568001453759},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-5301.0769230769229,{"$f":"'Potteplanter 10.-20.000'!D28","v":-2501.4},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.80121187233649},{"$f":"+D28*100/D$19","v":-8.6490486184827002},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-88.394572726643048},{"$f":"+D28*1000/N$17","v":-71.023961430019511},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,11669.000000000004,{"$f":"'Potteplanter 10.-20.000'!D30","v":7714.1},{"$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":23.776176646223242},{"$f":"SUM(J26:J29)","v":26.672913547548326},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":194.57862696859235},{"$f":"SUM(N26:N29)","v":219.03171858451807},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-7020.3076923076924,{"$f":"'Potteplanter 10.-20.000'!D32","v":-3355.3},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-14.304231365425277},{"$f":"+D32*100/D$19","v":-11.601564255854722},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-117.06245879392215},{"$f":"+D32*1000/N$17","v":-95.269328290615036},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,4648.6923076923113,{"$f":"'Potteplanter 10.-20.000'!D35","v":4358.8},{"$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":9.4719452807979643},{"$f":"SUM(J30:J33)","v":15.071349291693604},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":77.516168174670199},{"$f":"SUM(N30:N33)","v":123.76239029390304},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-2296.0769230769229,{"$f":"'Potteplanter 10.-20.000'!D37","v":-1322.8},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-4.6783726554455098},{"$f":"+D37*100/D$19","v":-4.5738232639837353},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-38.286699383544246},{"$f":"+D37*1000/N$17","v":-37.559165339261938},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,2352.6153846153884,{"$f":"'Potteplanter 10.-20.000'!D39","v":3036},{"$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":4.7935726253524544},{"$f":"SUM(J35:J38)","v":10.497526027709869},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":39.229468791125953},{"$f":"SUM(N35:N38)","v":86.203224954641101},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-533.46153846153845,{"$f":"'Potteplanter 10.-20.000'!D41","v":-234.2},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.0869548181015984},{"$f":"+D41*100/D$19","v":-0.80978939251964832},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-8.8953820973861575},{"$f":"+D41*1000/N$17","v":-6.6498008183059767},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,1819.1538461538498,{"$f":"'Potteplanter 10.-20.000'!D43","v":2801.8},{"$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":3.706617807250856},{"$f":"SUM(J39:J42)","v":9.6877366351902197},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":30.334086693739795},{"$f":"SUM(N39:N42)","v":79.553424136335124},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,2626.8461538461538,1090,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":5.3523316630643816},3.7688746278668517,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":43.802221087763499},30.949115678708431,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1980,913,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,4.0343499665371514,3.1568647112315924,{"$error":"#DIV/0!"},null,{"$f":"+C48*1000/M$17","v":33.016169457349626},25.923433591431923,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,448.23076923076923,345,0]
[]
[]
["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":2018},null,null,null,{"$f":"+C57","v":"o/20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018},null,{"$f":"+C57","v":"o/20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2018}]
[]
["AKTIVER"]
["Anlægsaktiver",null,19168.76923076923,{"$f":"'Potteplanter 10.-20.000'!D60","v":10080.299999999999},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":48.584067863360836},45.379365608146429,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":447.44704843030649},{"$f":"+D60*1000/D$118","v":385.44307427588183},{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,20286.076923076922,{"$f":"'Potteplanter 10.-20.000'!D61","v":12133.1},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,51.41593213663915,54.620634391853564,{"$error":"#DIV/0!"},null,473.52780630750328,463.93652614472802,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,39454.846153846156,{"$f":"'Potteplanter 10.-20.000'!D63","v":22213.4},{"$f":"SUM(E60:E62)","v":0},null,{"$f":"+(E63-D63)/D63","v":-1},null,{"$f":"SUM(I60:I62)","v":99.999999999999986},{"$f":"SUM(J60:J62)","v":100},{"$f":"SUM(K60:K62)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M60:M62)","v":920.97485473780978},{"$f":"SUM(N60:N62)","v":849.3796004206099},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,13946.846153846154,{"$f":"'Potteplanter 10.-20.000'!D66","v":11067.3},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":35.348879829522744},49.822629583944824,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":325.55429466139003},423.18325207915115,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,1128.9230769230769,{"$f":"'Potteplanter 10.-20.000'!D67","v":674.4},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,2.8613039638301228,3.0360052941017583,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,26.351890024491674,25.787209635790077,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,13381.846153846154,{"$f":"'Potteplanter 10.-20.000'!D68","v":6011},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,33.916863093741043,27.060242916437826,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,312.3657806092034,229.844183156486,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,10997.23076923077,{"$f":"'Potteplanter 10.-20.000'!D69","v":4460.7},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,27.872953112906089,20.081122205515587,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,256.70288944272465,170.56495554918268,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,39454.846153846156,{"$f":"'Potteplanter 10.-20.000'!D71","v":22213.399999999998},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100},{"$f":"SUM(J66:J70)","v":99.999999999999986},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":920.97485473780978},{"$f":"SUM(N66:N70)","v":849.3796004206099},{"$f":"SUM(O66:O70)","v":{"$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":2018}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":5.9628046081889226},{"$f":"+D39*100/D63","v":13.667425968109338},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.7935726253524651},{"$f":"+D39*100/D19","v":10.497526027709874},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.2439166096394514},{"$f":"+D19/D63","v":1.3019663806531192},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":23.776176646223252},{"$f":"+D30*100/D19","v":26.67291354754833},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":41427.376236333446},{"$f":"+(-D32-D37-D41)*100/D94","v":18416.810714146821},{"$f":"+(-E32-E37-E41)*100/E94","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E95-D95)/D95","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C94))*100/C19","v":15.589629326881903},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":36.320504012133625},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1846885542921408},{"$f":"+D30/(-D32-D37-D41)","v":1.5703641878549763},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.610723456024715},{"$f":"+D43*100/+D71","v":12.613107403639246},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":13.043478260869591},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":25.316021071083284},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.1881941639741518},{"$f":"-D41*100/(+D68+D69)","v":2.2365041015307923},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":184.46531994068437},{"$f":"+D61/D69*100","v":271.99991032797544},{"$f":"+E61/E69*100","v":{"$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"},{"$f":"+E15","v":2018}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,42840.307692307695,{"$f":"'Potteplanter 10.-20.000'!D113","v":26152.5},0]
["Bygget i året",null,0,{"$f":"'Potteplanter 10.-20.000'!D114","v":0},0]
["Købt areal ",null,0,{"$f":"'Potteplanter 10.-20.000'!D115","v":0},0]
["Solgt eller nedrevet areal",null,0,null,0]
[]
["Areal drivhuse ultimo",null,42840.307692307695,{"$f":"'Potteplanter 10.-20.000'!D118","v":26152.5},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,20680.307692307691,{"$f":"'Potteplanter 10.-20.000'!D120","v":10341.6},0]
["Frilandsareal (ej i årets gns.)",null,3307.6923076923076,{"$f":"'Potteplanter 10.-20.000'!D121","v":4000},0]
[]
["Benyttet areal brutto i gns.",null,59970.615384615383,{"$f":"'Potteplanter 10.-20.000'!D123","v":35219.1},{"$f":"SUM(E118:E121)","v":0},null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,70829.230769230766,{"$f":"'Potteplanter 10.-20.000'!D126","v":34721.9},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.1810655987932552,0.92,{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,212.4275071135342,{"$f":"'Potteplanter 10.-20.000'!D128","v":207.367684372111},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1210.7692307692307,{"$f":"'Potteplanter 10.-20.000'!D131","v":129.77777777777777},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,547.38461538461536,{"$f":"'Potteplanter 10.-20.000'!D132","v":303.10000000000002},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,1758.1538461538462,{"$f":"'Potteplanter 10.-20.000'!D134","v":432.87777777777779},{"$f":"SUM(E131:E133)","v":0},null,{"$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,2017,2018,"Egne",null,null,null,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"},null,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+C124","v":28183.333333333332},{"$f":"+D124","v":27514.285714285714},{"$f":"+E124","v":0}]
[]
["OMSÆTNING",null,34067,27604.714285714286,0,null,{"$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$17","v":1208.7640449438202},1003.2866043613708,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-6021,-5395.2857142857147,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-17.673995362080607},{"$f":"+D20*100/D$19","v":-19.544798248746332},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-213.63690124186871,-196.09034267912773,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,28046,22209.428571428572,{"$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":82.326004637919397},{"$f":"SUM(J19:J21)","v":80.455201751253668},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":995.12714370195147},{"$f":"SUM(N19:N21)","v":807.19626168224306},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-6463.833333333333,-5827.4285714285716,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-18.973884795647791},-21.110265844860869,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-229.34949733885276},-211.79646936656283,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-12040.333333333334,-7849.8571428571431,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-35.343098404125207,-28.436654194676894,{"$error":"#DIV/0!"},null,-427.21466587817861,-285.30114226375906,{"$error":"#DIV/0!"}]
[null,null,9541.8333333333339,8532.1428571428569,{"$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":28.009021438146398},{"$f":"SUM(J22:J25)","v":30.908281711715905},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":338.5629804849201},{"$f":"SUM(N22:N25)","v":310.09865005192114},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-2995,-2855.8571428571427,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-8.7914991047054336},{"$f":"+D28*100/D$19","v":-10.34554139303328},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-106.26848018923714},{"$f":"+D28*1000/N$17","v":-103.79543094496366},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,6546.8333333333339,5676.2857142857138,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":19.217522333440964},{"$f":"SUM(J26:J29)","v":20.562740318682625},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":232.29450029568295},{"$f":"SUM(N26:N29)","v":206.3032191069575},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-4051.5,-3905.4285714285716,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-11.892740775530573},{"$f":"+D32*100/D$19","v":-14.14768698928237},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-143.75517445298641},{"$f":"+D32*1000/N$17","v":-141.94184839044652},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,2495.3333333333339,1770.8571428571422,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":7.3247815579103914},{"$f":"SUM(J30:J33)","v":6.415053329400255},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":88.539325842696542},{"$f":"SUM(N30:N33)","v":64.361370716510976},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-1050.6666666666667,-1224.8571428571429,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-3.0841185506991127},{"$f":"+D37*100/D$19","v":-4.4371303038300915},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-37.279716144293324},{"$f":"+D37*1000/N$17","v":-44.517133956386296},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT",null,1444.6666666666672,545.99999999999932,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":4.2406630072112783},{"$f":"SUM(J35:J38)","v":1.9779230255701634},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":51.259609698403217},{"$f":"SUM(N35:N38)","v":19.84423676012468},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-391.83333333333331,-336.14285714285717,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.1501844404653574},{"$f":"+D41*100/D$19","v":-1.2177009103000007},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-13.903015966883501},{"$f":"+D41*1000/N$17","v":-12.217030114226377},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,1052.8333333333339,209.85714285714215,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":3.0904785667459209},{"$f":"SUM(J39:J42)","v":0.7602221152701627},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":37.356593731519716},{"$f":"SUM(N39:N42)","v":7.627206645898303},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,579.5,672.28571428571433,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":1.7010596765197992},2.4354018206000014,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":20.561797752808989},24.434060228452754,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1355.3333333333333,1257.8571428571429,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,3.9784346532812784,4.5566751020788372,{"$error":"#DIV/0!"},null,48.08988764044944,45.716510903426794,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,328.5,331.57142857142856,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"},null,null,null,{"$f":"+C57","v":2017},{"$f":"+D57","v":2018},{"$f":"+E57","v":"Egne"},null,{"$f":"+C57","v":2017},{"$f":"+D57","v":2018},{"$f":"+E57","v":"Egne"}]
[]
["AKTIVER"]
["Anlægsaktiver",null,9310.1666666666661,8971.1428571428569,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":44.444886463090562},57.836762511742712,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$119","v":321.40966628308399},317.16161616161611,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,11637.5,6540,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,55.555113536909445,42.163237488257288,{"$error":"#DIV/0!"},null,401.75489067894131,231.21212121212122,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,20947.666666666664,15511.142857142857,{"$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":723.16455696202524},{"$f":"SUM(N60:N62)","v":548.3737373737373},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,2524.1666666666665,2481.1428571428573,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":12.049870311729231},15.995873933946106,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$119","v":87.14039125431529},87.717171717171723,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,725.16666666666663,502.57142857142856,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,3.4618016326400713,3.2400670485733758,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,25.034522439585729,17.767676767676768,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,5752.666666666667,6033,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,27.46208806072276,38.894619536185971,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,198.59608745684696,213.28787878787878,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,11945.666666666666,6494.4285714285716,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,57.026239994907947,41.869439481294556,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,412.39355581127728,229.6010101010101,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,20947.666666666664,15511.142857142859,{"$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":723.16455696202524},{"$f":"SUM(N66:N70)","v":548.37373737373741},{"$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,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":6.8965517241379342},{"$f":"+D39*100/D63","v":3.5200501022306505},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.240663007211281},{"$f":"+D39*100/D19","v":1.9779230255701641},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.6262909154559777},{"$f":"+D19/D63","v":1.7796699147156883},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":19.217522333440964},{"$f":"+D30*100/D19","v":20.562740318682625},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":28588.492859143098},{"$f":"+(-D32-D37-D41)*100/D95","v":26584.144363589301},{"$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":16.081566151574549},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":3.6970856193687909},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1916332969299843},{"$f":"+D30/(-D32-D37-D41)","v":1.0383901737880568},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":5.0260172175103071},{"$f":"+D43*100/+D71","v":1.3529444270478317},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":41.710135358204056},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":8.4580838323352996},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.2139561163951407},{"$f":"-D41*100/(+D68+D69)","v":2.6832550289650139},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":97.42026397298882},{"$f":"+D61/D69*100","v":100.70170035854909},{"$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":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,27300,28285.714285714286,0]
["Bygget i året",null,1666.6666666666667,0,0]
["Købt areal ",null,0,0,0]
["Solgt eller nedrevet areal",null,0,0,0]
[]
["Areal drivhuse ultimo",null,28966.666666666668,28285.714285714286,{"$f":"SUM(E114:E118)","v":0},null,{"$f":"+(E119-D119)/D119","v":-1}]
[]
["Lejet areal",null,833.33333333333337,714.28571428571433,0]
["Frilandsareal (ej i årets gns.)",null,18333.333333333332,15714.285714285714,0]
[]
["Benyttet areal brutto i gns.",null,28183.333333333332,27514.285714285714,0,null,{"$f":"+(E124-D124)/D124","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,42772.166666666664,27680.285714285714,0,null,{"$f":"+(E127-D127)/D127","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.5176404494382023,1.0060332294911734,{"$f":"+E127/E124","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,156.9907221596599,222.83523085021835,{"$f":"+(-E24+E47-E50)*1000/E127","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E129-D129)/D129","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,997,548.57142857142856,0,null,{"$f":"+(E132-D132)/D132","v":-1}]
["Investering i driftsmateriel m.v.",null,2524.8333333333335,3073.4285714285716,0,null,{"$f":"+(E133-D133)/D133","v":-1}]
[]
["Investering i alt (t.kr.)",null,3521.8333333333335,3622,{"$f":"SUM(E132:E134)","v":0},null,{"$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,2017,2018,"Egne",null,null,null,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"},null,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+C124","v":31506.638888888891},{"$f":"+D124","v":30620.416666666668},{"$f":"+E124","v":0}]
[]
["OMSÆTNING",null,26485.138888888891,24941.194444444445,0,null,{"$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$17","v":840.62089206948451},814.52825139363256,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-2740.4444444444443,-2831.9166666666665,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-10.347102410681041},{"$f":"+D20*100/D$19","v":-11.354374679106296},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-86.979904588010115,-92.484589530405898,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,23744.694444444445,22109.277777777777,{"$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":89.652897589318954},{"$f":"SUM(J19:J21)","v":88.6456253208937},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":753.64098748147444},{"$f":"SUM(N19:N21)","v":722.0436618632267},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-6439.9722222222226,-6316.0277777777774,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-24.3154179754894},-25.323678029320078,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-204.40048349598277},-206.26851184077432,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-7853.75,-7339.0555555555557,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-29.65342199241713,-29.425437389949472,{"$error":"#DIV/0!"},null,-249.27286048178559,-239.67850063728358,{"$error":"#DIV/0!"}]
[null,null,9450.9722222222226,8454.1944444444453,{"$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":35.684057621412428},{"$f":"SUM(J22:J25)","v":33.89650990162415},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":299.96764350370603},{"$f":"SUM(N22:N25)","v":276.0966493851688},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-2728.5,-2648.0555555555557,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.302003744238121},{"$f":"+D28*100/D$19","v":-10.61719622712536},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-86.60079577584618},{"$f":"+D28*1000/N$17","v":-86.480062775834924},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,6722.4722222222226,5806.1388888888896,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":25.382053877174307},{"$f":"SUM(J26:J29)","v":23.279313674498788},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":213.36684772785986},{"$f":"SUM(N26:N29)","v":189.61658660933386},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-3833.3888888888887,-3569.2222222222222,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-14.473735270827978},{"$f":"+D32*100/D$19","v":-14.310550483748994},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-121.66924254940976},{"$f":"+D32*1000/N$17","v":-116.56347662008372},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,2889.0833333333339,2236.9166666666674,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":10.908318606346329},{"$f":"SUM(J30:J33)","v":8.9687631907497938},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":91.697605178450104},{"$f":"SUM(N30:N33)","v":73.053109989250146},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-1402.4722222222222,-1179.1944444444443,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-5.2953176047364083},{"$f":"+D37*100/D$19","v":-4.7278988465089542},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-44.513546086847654},{"$f":"+D37*1000/N$17","v":-38.510071802129112},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT",null,1486.6111111111118,1057.7222222222231,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":5.6130010016099208},{"$f":"SUM(J35:J38)","v":4.2408643442408396},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":47.18405909160245},{"$f":"SUM(N35:N38)","v":34.543038187121034},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-395.36111111111109,-282.55555555555554,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.4927658592606963},{"$f":"+D41*100/D$19","v":-1.1328870242559441},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-12.54850168262597},{"$f":"+D41*1000/N$17","v":-9.2276848689373008},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,1091.2500000000007,775.16666666666754,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":4.1202351423492249},{"$f":"SUM(J39:J42)","v":3.1079773199848955},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":34.635557408976481},{"$f":"SUM(N39:N42)","v":25.315353318183732},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,1329.1666666666667,1154.1666666666667,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":5.0185376495204341},4.6275516966018957,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":42.186875958241608},37.692715916667801,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1024.0555555555557,1088.0285714285715,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,3.8665289234528797,4.3623755624539688,{"$error":"#DIV/0!"},null,32.502849928454232,35.532781388079457,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,351,352.30555555555554,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"},null,null,null,{"$f":"+C57","v":2017},{"$f":"+D57","v":2018},{"$f":"+E57","v":"Egne"},null,{"$f":"+C57","v":2017},{"$f":"+D57","v":2018},{"$f":"+E57","v":"Egne"}]
[]
["AKTIVER"]
["Anlægsaktiver",null,13206.166666666666,9744.7777777777774,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":55.121199578436247},50.289715044252858,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$119","v":465.95494052635826},352.63605406917958,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,10752.25,9632.5,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,44.878800421563753,49.710284955747142,{"$error":"#DIV/0!"},null,379.37307136372169,348.57303760866051,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,23958.416666666664,19377.277777777777,{"$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":845.32801189008001},{"$f":"SUM(N60:N62)","v":701.20909167784009},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,7798.7222222222226,6570.7777777777774,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":32.551075184666026},33.90970523895399,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$119","v":275.16335670738249},237.77793609670218,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,980.75,629.55555555555554,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,4.0935509789531173,3.2489370425269,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,34.60393310609129,22.781841925087754,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,7473.6111111111113,6563.666666666667,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,31.194094397352824,33.873007044333143,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,263.6924179962574,237.5206050195392,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,7705.333333333333,5613.2777777777774,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,32.161279439028036,28.968350674185974,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,271.86830408034876,203.12870863651091,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,23958.416666666668,19377.277777777777,{"$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":845.32801189008001},{"$f":"SUM(N66:N70)","v":701.20909167783998},{"$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":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":6.2049639247631641},{"$f":"+D39*100/D63","v":5.4585697452055859},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":5.6130010016099199},{"$f":"+D39*100/D19","v":4.2408643442408449},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.1054628215785918},{"$f":"+D19/D63","v":1.2871361359668112},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":25.382053877174307},{"$f":"+D30*100/D19","v":23.279313674498798},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":22185.841419579898},{"$f":"+(-D32-D37-D41)*100/D95","v":21611.342553167167},{"$f":"+(-E32-E37-E41)*100/E95","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E96-D96)/D96","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C95))*100/C19","v":16.232867372701016},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":13.350811640935621},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1937856395888005},{"$f":"+D30/(-D32-D37-D41)","v":1.1540789001463161},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.5547667660286431},{"$f":"+D43*100/+D71","v":4.0003899183178513},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":13.992676863018879},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":11.797182812790654},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.6046680160016979},{"$f":"-D41*100/(+D68+D69)","v":2.3204142619248578},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":139.54295725904134},{"$f":"+D61/D69*100","v":171.60205465216401},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":2017},{"$f":"+D15","v":2018},{"$f":"+E15","v":"Egne"}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,27833.542857142857,27634.09375,0]
["Bygget i året",null,277.77777777777777,0,0]
["Købt areal ",null,250,0,0]
["Solgt eller nedrevet areal",null,-19.166666666666668,0,0]
[]
["Areal drivhuse ultimo",null,28342.153968253966,27634.09375,{"$f":"SUM(E114:E118)","v":0},null,{"$f":"+(E119-D119)/D119","v":-1}]
[]
["Lejet areal",null,5427.3888888888887,7690.1111111111113,0]
["Frilandsareal (ej i årets gns.)",null,7213.8888888888887,4436.1111111111113,0]
[]
["Benyttet areal brutto i gns.",null,31506.638888888891,30620.416666666668,0,null,{"$f":"+(E124-D124)/D124","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,38079.722222222219,33296.888888888891,0,null,{"$f":"+(E127-D127)/D127","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.2086253426306095,1.0874080928211478,{"$f":"+E127/E124","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,194.80767687672795,213.77038895859474,{"$f":"+(-E24+E47-E50)*1000/E127","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E129-D129)/D129","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,582,544.41666666666663,0,null,{"$f":"+(E132-D132)/D132","v":-1}]
["Investering i driftsmateriel m.v.",null,1534,858.31428571428569,0,null,{"$f":"+(E133-D133)/D133","v":-1}]
[]
["Investering i alt (t.kr.)",null,{"$f":"SUM(C132:C134)","v":2116},{"$f":"SUM(D132:D134)","v":1402.7309523809522},{"$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     "]