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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",2021,null,null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"+E15","v":2021},null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"E15","v":2021}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C122","v":4985.125},{"$f":"D122","v":54839.7},{"$f":"E122","v":0}]
[]
["OMSÆTNING",null,3265.75,46312.3,0,null,{"$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$17","v":655.09891928487252},844.50316103115085,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-372.875,-4046.5,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-11.417744775319605},{"$f":"+D20*100/D$19","v":-8.7374196487758109},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-74.797522629823732,-73.787785126468606,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,2892.875,42265.8,{"$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":88.582255224680395},{"$f":"SUM(J19:J21)","v":91.262580351224187},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":580.30139665504885},{"$f":"SUM(N19:N21)","v":770.71537590468222},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Produktionsløn",null,-912.875,-13129.7,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-27.952997014468345},-28.350351850372363,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-183.1197813495148},-239.41961753984796,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-528,-11848.4,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-16.167802189389882,-25.583700226505702,{"$error":"#DIV/0!"},null,-105.91509741480905,-216.05515712157435,{"$error":"#DIV/0!"}]
[null,null,1452,17287.700000000004,{"$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":44.461456020822169},{"$f":"SUM(J22:J25)","v":37.328528274346127},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":291.26651789072497},{"$f":"SUM(N22:N25)","v":315.2406012432599},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-229.625,-5121,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-7.0313098063232031},{"$f":"+D28*100/D$19","v":-11.057537630391925},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-46.062034552794564},{"$f":"+D28*1000/N$17","v":-93.381254820868833},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,1222.375,12166.700000000004,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":37.430146214498969},{"$f":"SUM(J26:J29)","v":26.2709906439542},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":245.20448333793041},{"$f":"SUM(N26:N29)","v":221.85934642239107},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-455.125,-7281.5,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-13.936308658041797},{"$f":"+D32*100/D$19","v":-15.722605009900176},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-91.296607407035935},{"$f":"+D32*1000/N$17","v":-132.7778963050491},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
["- EBITDA",null,767.25,4885.2000000000044,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":23.493837556457173},{"$f":"SUM(J30:J33)","v":10.548385634054023},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":153.90787593089448},{"$f":"SUM(N30:N33)","v":89.081450117341973},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-113.5,-1746.4,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-3.4754650539692262},{"$f":"+D37*100/D$19","v":-3.7709204682125481},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-22.767734008675809},{"$f":"+D37*1000/N$17","v":-31.845542554025645},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,653.75,3138.8000000000043,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":20.018372502487946},{"$f":"SUM(J35:J38)","v":6.7774651658414751},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":131.14014192221867},{"$f":"SUM(N35:N38)","v":57.235907563316331},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-29.875,-331.9,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-0.91479751971216416},{"$f":"+D41*100/D$19","v":-0.71665626626187851},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-5.9928286652792053},{"$f":"+D41*1000/N$17","v":-6.0521848223093855},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,623.875,2806.9000000000042,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":19.103574982775783},{"$f":"SUM(J39:J42)","v":6.0608088995795963},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":125.14731325693947},{"$f":"SUM(N39:N42)","v":51.183722741006946},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,56,2047,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":1.7147668988746843},4.4199920971318631,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":11.233419422782779},37.326972977605642,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,173,1383,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,5.2974048840235781,2.9862477138902621,{"$error":"#DIV/0!"},null,34.703242145382511,25.218956340023745,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,293,447,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"u/10.000"},{"$f":"+D15","v":"Best Prac"},{"$f":"+E15","v":2021},null,null,null,{"$f":"+C57","v":"u/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021},null,{"$f":"+C57","v":"u/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021}]
[]
["AKTIVER"]
["Anlægsaktiver",null,2215.375,17165,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":69.622093023255815},52.087916756438538,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$117","v":445.35425947797114},463.88381419784446,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,966.625,15788.9,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,30.377906976744185,47.912083243561455,{"$error":"#DIV/0!"},null,194.31949943819617,426.69473661452645,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,3182,32953.9,{"$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":639.67375891616734},{"$f":"SUM(N60:N62)","v":890.57855081237085},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,1621.75,13017.4,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":50.96637335009428},39.501849553467117,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$117","v":326.01851619179587},351.79499929735044,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,61.125,1169.5,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,1.9209616593337524,3.5488970956396662,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,12.287887653598595,31.605716324170061,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,1015.5,9524.1,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,31.913890634820866,28.901283307893753,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,204.14478384015334,257.38863004961786,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,483.625,9242.9,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,15.1987743557511,28.047970042999463,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,97.22257123061955,249.78920514123254,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,3182,32953.9,{"$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":639.67375891616734},{"$f":"SUM(N66:N70)","v":890.57855081237085},{"$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"},2020]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":20.545254556882465},{"$f":"+D39*100/D63","v":9.5248210378741334},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":20.018372502487942},{"$f":"+D39*100/D19","v":6.7774651658414804},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.0263199245757386},{"$f":"+D19/D63","v":1.4053662844155017},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":37.430146214498969},{"$f":"+D30*100/D19","v":26.270990643954207},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":1598.9785254115961},{"$f":"+(-D32-D37-D41)*100/D95","v":35627.891337831934},{"$f":"+(-E32-E37-E41)*100/E95","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E96-D96)/D96","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C95))*100/C19","v":51.037938439513248},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":23.070347752471953},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":2.0423976608187133},{"$f":"+D30/(-D32-D37-D41)","v":1.2998888865146696},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":19.606379635449404},{"$f":"+D43*100/+D71","v":8.5176564837545907},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":38.469246184677047},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":21.562677646841951},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":1.9928291503376969},{"$f":"-D41*100/(+D68+D69)","v":1.7685298662545959},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":199.87076764021711},{"$f":"+D61/D69*100","v":170.82192818271324},{"$f":"+E61/E69*100","v":{"$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"},{"$f":"+E15","v":2021}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,5060.125,37002.800000000003,0]
["Bygget i året",null,0,0,0]
["Købt areal ",null,0,0,0]
["Solgt eller nedrevet areal",null,-85.714285714285708,0,0]
[]
["Areal drivhuse ultimo",null,4974.4107142857147,37002.800000000003,{"$f":"SUM(E112:E116)","v":0},null,{"$f":"+(E117-D117)/D117","v":-1}]
[]
["Lejet areal",null,0,18306.900000000001,0]
["Frilandsareal (ej i årets gns.)",null,957.14285714285711,0,0]
[]
["Benyttet areal brutto i gns.",null,4985.125,54839.7,0,null,{"$f":"+(E122-D122)/D122","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,3616.125,71464.2,0,null,{"$f":"+(E125-D125)/D125","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,0.72538301446804243,1.3031471725775305,{"$f":"+E125/E122","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E126-D126)/D126","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,186.95031678543032,206.11299084016892,{"$f":"+(-E24+E47-E50)*1000/E125","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,78,1049.5999999999999,0,null,{"$f":"+(E130-D130)/D130","v":-1}]
["Investering i driftsmateriel m.v.",null,177,1379.3,0,null,{"$f":"+(E131-D131)/D131","v":-1}]
[]
["Investering i alt (t.kr.)",null,{"$f":"SUM(C130:C132)","v":255},2428.8999999999996,{"$f":"SUM(E130:E132)","v":0},null,{"$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",2021,null,null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"E15","v":2021},null,{"$f":"+C15","v":"o/10.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2021}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":46194.769230769234},{"$f":"D123","v":54839.7},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,39165.461538461539,{"$f":"'Potteplanter under 10.000'!D19","v":46312.3},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$17","v":847.83325451433052},844.50316103115085,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-3364.3846153846152,{"$f":"'Potteplanter under 10.000'!D20","v":-4046.5},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-8.5901824802465274},{"$f":"+D20*100/D$19","v":-8.7374196487758109},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-72.830423690993968,-73.787785126468606,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,35801.076923076922,{"$f":"'Potteplanter under 10.000'!D22","v":42265.8},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":91.409817519753474},{"$f":"SUM(J19:J21)","v":91.262580351224187},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":775.00283082333658},{"$f":"SUM(N19:N21)","v":770.71537590468222},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-11271.076923076924,{"$f":"'Potteplanter under 10.000'!D24","v":-13129.7},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-28.778103156038192},-28.350351850372363,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-243.99032857532987},-239.41961753984796,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-10194.461538461539,{"$f":"'Potteplanter under 10.000'!D25","v":-11848.4},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-26.029213337497129,-25.583700226505702,{"$error":"#DIV/0!"},null,-220.68432656378013,-216.05515712157435,{"$error":"#DIV/0!"}]
[null,null,14335.538461538461,{"$f":"'Potteplanter under 10.000'!D26","v":17287.700000000004},{"$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":36.60250102621815},{"$f":"SUM(J22:J25)","v":37.328528274346127},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":310.32817568422661},{"$f":"SUM(N22:N25)","v":315.2406012432599},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-4643.3846153846152,{"$f":"'Potteplanter under 10.000'!D28","v":-5121},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-11.855814876136941},{"$f":"+D28*100/D$19","v":-11.057537630391925},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-100.51754111354597},{"$f":"+D28*1000/N$17","v":-93.381254820868833},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,9692.1538461538457,{"$f":"'Potteplanter under 10.000'!D30","v":12166.700000000004},{"$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":24.74668615008121},{"$f":"SUM(J26:J29)","v":26.2709906439542},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":209.81063457068063},{"$f":"SUM(N26:N29)","v":221.85934642239107},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-6135.3076923076924,{"$f":"'Potteplanter under 10.000'!D32","v":-7281.5},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-15.665097387611926},{"$f":"+D32*100/D$19","v":-15.722605009900176},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-132.81390500422955},{"$f":"+D32*1000/N$17","v":-132.7778963050491},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,3556.8461538461534,{"$f":"'Potteplanter under 10.000'!D35","v":4885.2000000000044},{"$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":9.0815887624692841},{"$f":"SUM(J30:J33)","v":10.548385634054023},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":76.99672956645108},{"$f":"SUM(N30:N33)","v":89.081450117341973},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-1651.6923076923076,{"$f":"'Potteplanter under 10.000'!D37","v":-1746.4},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-4.2172165035519908},{"$f":"+D37*100/D$19","v":-3.7709204682125481},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-35.754963931980306},{"$f":"+D37*1000/N$17","v":-31.845542554025645},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,1905.1538461538457,{"$f":"'Potteplanter under 10.000'!D39","v":3138.8000000000043},{"$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":4.8643722589172933},{"$f":"SUM(J35:J38)","v":6.7774651658414751},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":41.241765634470774},{"$f":"SUM(N35:N38)","v":57.235907563316331},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-308.84615384615387,{"$f":"'Potteplanter under 10.000'!D41","v":-331.9},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-0.78856763514163775},{"$f":"+D41*100/D$19","v":-0.71665626626187851},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-6.6857386450680396},{"$f":"+D41*1000/N$17","v":-6.0521848223093855},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,1596.3076923076919,{"$f":"'Potteplanter under 10.000'!D43","v":2806.9000000000042},{"$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":4.0758046237756558},{"$f":"SUM(J39:J42)","v":6.0608088995795963},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":34.556026989402731},{"$f":"SUM(N39:N42)","v":51.183722741006946},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,2153,{"$f":"'Potteplanter under 10.000'!D47","v":2047},0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":5.4971904209163878},4.4199920971318631,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":46.60700845250544},37.326972977605642,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1339,{"$f":"'Potteplanter under 10.000'!D48","v":1383},0,null,{"$f":"+(E48-D48)/D48","v":-1},null,3.4188285989814418,2.9862477138902621,{"$error":"#DIV/0!"},null,28.985965777011049,25.218956340023745,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,425,{"$f":"'Potteplanter under 10.000'!D50","v":447},0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"o/10.000"},{"$f":"'Potteplanter under 10.000'!D57","v":"Best Prac"},{"$f":"+E15","v":2021},null,null,null,{"$f":"+C57","v":"o/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021},null,{"$f":"+C57","v":"o/10.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021}]
[]
["AKTIVER"]
["Anlægsaktiver",null,17502.76923076923,{"$f":"'Potteplanter under 10.000'!D60","v":17165},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":52.572769996441785},52.087916756438538,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":492.96845717702678},463.88381419784446,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,15789.692307692309,{"$f":"'Potteplanter under 10.000'!D61","v":15788.9},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,47.427230003558208,47.912083243561455,{"$error":"#DIV/0!"},null,444.71935575425238,426.69473661452645,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,33292.461538461539,{"$f":"'Potteplanter under 10.000'!D63","v":32953.9},{"$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":937.68781293127915},{"$f":"SUM(N60:N62)","v":890.57855081237085},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,12164.461538461539,{"$f":"'Potteplanter under 10.000'!D66","v":13017.4},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":36.538186052744678},39.501849553467117,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":342.6141176827432},351.79499929735044,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,1042.6153846153845,{"$f":"'Potteplanter under 10.000'!D67","v":1169.5},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,3.1316860827815027,3.5488970956396662,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,29.365438737507116,31.605716324170061,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,11123.461538461539,{"$f":"'Potteplanter under 10.000'!D68","v":9524.1},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,33.411352073234418,28.901283307893753,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,313.29417652628138,257.38863004961786,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,8961.9230769230762,{"$f":"'Potteplanter under 10.000'!D69","v":9242.9},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,26.918775791239408,28.047970042999463,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,252.41407998474745,249.78920514123254,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,33292.461538461539,{"$f":"'Potteplanter under 10.000'!D71","v":32953.9},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100.00000000000001},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":937.68781293127915},{"$f":"SUM(N66:N70)","v":890.57855081237085},{"$f":"SUM(O66:O70)","v":{"$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":2021}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":5.722478177087905},{"$f":"+D39*100/D63","v":9.5248210378741334},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.8643722589172942},{"$f":"+D39*100/D19","v":6.7774651658414804},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.1764063012647816},{"$f":"+D19/D63","v":1.4053662844155017},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":24.746686150081214},{"$f":"+D30*100/D19","v":26.270990643954207},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":32714.869800131139},{"$f":"+(-D32-D37-D41)*100/D94","v":35627.891337831934},{"$f":"+(-E32-E37-E41)*100/E94","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E95-D95)/D95","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C94))*100/C19","v":16.470102700042858},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":23.070347752471953},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1971761397107727},{"$f":"+D30/(-D32-D37-D41)","v":1.2998888865146696},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.794802242133815},{"$f":"+D43*100/+D71","v":8.5176564837545907},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":13.122715602827906},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":21.562677646841951},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":1.5376661177281605},{"$f":"-D41*100/(+D68+D69)","v":1.7685298662545959},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":176.18642976696282},{"$f":"+D61/D69*100","v":170.82192818271324},{"$f":"+E61/E69*100","v":{"$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"},{"$f":"+E15","v":2021}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,35504.846153846156,{"$f":"'Potteplanter under 10.000'!D112","v":37002.800000000003},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,{"$f":"'Potteplanter under 10.000'!D115","v":0},0]
[]
["Areal drivhuse ultimo",null,35504.846153846156,{"$f":"'Potteplanter under 10.000'!D117","v":37002.800000000003},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,14082.23076923077,{"$f":"'Potteplanter under 10.000'!D119","v":18306.900000000001},0]
["Frilandsareal (ej i årets gns.)",null,0,{"$f":"'Potteplanter under 10.000'!D120","v":0},0]
[]
["Benyttet areal brutto i gns.",null,46194.769230769234,{"$f":"'Potteplanter under 10.000'!D122","v":54839.7},0,null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,61535.230769230766,{"$f":"'Potteplanter under 10.000'!D125","v":71464.2},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.3320822204312175,{"$f":"'Potteplanter under 10.000'!D126","v":1.3031471725775305},{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,211.23358976346262,{"$f":"'Potteplanter under 10.000'!D127","v":206.11299084016892},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1624.5384615384614,{"$f":"'Potteplanter under 10.000'!D130","v":1049.5999999999999},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,1302,{"$f":"'Potteplanter under 10.000'!D131","v":1379.3},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,2926.5384615384614,{"$f":"'Potteplanter under 10.000'!D133","v":2428.8999999999996},{"$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",2021,null,null,null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2021},null,{"$f":"+C15","v":"10.-20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2021}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":12672},{"$f":"D123","v":54839.7},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,5704.6,{"$f":"'Potteplanter over 10.000'!D19","v":46312.3},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$17","v":450.17361111111109},844.50316103115085,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-352.8,{"$f":"'Potteplanter over 10.000'!D20","v":-4046.5},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-6.1844826981734036},{"$f":"+D20*100/D$19","v":-8.7374196487758109},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-27.84090909090909,-73.787785126468606,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,5351.8,{"$f":"'Potteplanter over 10.000'!D22","v":42265.8},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":93.815517301826603},{"$f":"SUM(J19:J21)","v":91.262580351224187},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":422.33270202020202},{"$f":"SUM(N19:N21)","v":770.71537590468222},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-1648.8,{"$f":"'Potteplanter over 10.000'!D24","v":-13129.7},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-28.902990569014477},-28.350351850372363,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-130.11363636363637},-239.41961753984796,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-1503.2,{"$f":"'Potteplanter over 10.000'!D25","v":-11848.4},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-26.350664376117518,-25.583700226505702,{"$error":"#DIV/0!"},null,-118.62373737373737,-216.05515712157435,{"$error":"#DIV/0!"}]
[null,null,2199.8000000000002,{"$f":"'Potteplanter over 10.000'!D26","v":17287.700000000004},{"$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":38.561862356694604},{"$f":"SUM(J22:J25)","v":37.328528274346127},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":173.59532828282829},{"$f":"SUM(N22:N25)","v":315.2406012432599},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-577.6,{"$f":"'Potteplanter over 10.000'!D28","v":-5121},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-10.125162149843986},{"$f":"+D28*100/D$19","v":-11.057537630391925},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-45.580808080808083},{"$f":"+D28*1000/N$17","v":-93.381254820868833},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,1622.2000000000003,{"$f":"'Potteplanter over 10.000'!D30","v":12166.700000000004},{"$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":28.436700206850617},{"$f":"SUM(J26:J29)","v":26.2709906439542},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":128.01452020202021},{"$f":"SUM(N26:N29)","v":221.85934642239107},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-914,{"$f":"'Potteplanter over 10.000'!D32","v":-7281.5},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-16.022157557059213},{"$f":"+D32*100/D$19","v":-15.722605009900176},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-72.127525252525245},{"$f":"+D32*1000/N$17","v":-132.7778963050491},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,708.20000000000027,{"$f":"'Potteplanter over 10.000'!D35","v":4885.2000000000044},{"$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":12.414542649791404},{"$f":"SUM(J30:J33)","v":10.548385634054023},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":55.886994949494962},{"$f":"SUM(N30:N33)","v":89.081450117341973},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-431.8,{"$f":"'Potteplanter over 10.000'!D37","v":-1746.4},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-7.5693300143743638},{"$f":"+D37*100/D$19","v":-3.7709204682125481},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-34.075126262626263},{"$f":"+D37*1000/N$17","v":-31.845542554025645},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,276.40000000000026,{"$f":"'Potteplanter over 10.000'!D39","v":3138.8000000000043},{"$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":4.8452126354170399},{"$f":"SUM(J35:J38)","v":6.7774651658414751},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":21.811868686868699},{"$f":"SUM(N35:N38)","v":57.235907563316331},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-69.400000000000006,{"$f":"'Potteplanter over 10.000'!D41","v":-331.9},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.2165620727132491},{"$f":"+D41*100/D$19","v":-0.71665626626187851},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-5.4766414141414144},{"$f":"+D41*1000/N$17","v":-6.0521848223093855},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,207.00000000000026,{"$f":"'Potteplanter over 10.000'!D43","v":2806.9000000000042},{"$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":3.6286505627037906},{"$f":"SUM(J39:J42)","v":6.0608088995795963},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":16.335227272727284},{"$f":"SUM(N39:N42)","v":51.183722741006946},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,238,{"$f":"'Potteplanter over 10.000'!D47","v":2047},0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":4.1720716614661848},4.4199920971318631,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":18.781565656565657},37.326972977605642,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,364,{"$f":"'Potteplanter over 10.000'!D48","v":1383},0,null,{"$f":"+(E48-D48)/D48","v":-1},null,6.3808154822424008,2.9862477138902621,{"$error":"#DIV/0!"},null,28.724747474747474,25.218956340023745,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,281,{"$f":"'Potteplanter over 10.000'!D50","v":447},0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"10.-20.000"},"Best Prac",{"$f":"+E15","v":2021},null,null,null,{"$f":"+C57","v":"10.-20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021},null,{"$f":"+C57","v":"10.-20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021}]
[]
["AKTIVER"]
["Anlægsaktiver",null,3067,{"$f":"'Potteplanter over 10.000'!D60","v":17165},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":51.296203378491384},52.087916756438538,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":242.02967171717171},463.88381419784446,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,2912,{"$f":"'Potteplanter over 10.000'!D61","v":15788.9},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,48.703796621508616,47.912083243561455,{"$error":"#DIV/0!"},null,229.79797979797979,426.69473661452645,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,5979,{"$f":"'Potteplanter over 10.000'!D63","v":32953.9},{"$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":471.8276515151515},{"$f":"SUM(N60:N62)","v":890.57855081237085},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,3490.8,{"$f":"'Potteplanter over 10.000'!D66","v":13017.4},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":58.384345208228801},39.501849553467117,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":275.47348484848487},351.79499929735044,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,363.4,{"$f":"'Potteplanter over 10.000'!D67","v":1169.5},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,6.0779394547583205,3.5488970956396662,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,28.67739898989899,31.605716324170061,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,1026.2,{"$f":"'Potteplanter over 10.000'!D68","v":9524.1},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,17.163405251714334,28.901283307893753,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,80.981691919191917,257.38863004961786,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,1098.5999999999999,{"$f":"'Potteplanter over 10.000'!D69","v":9242.9},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,18.374310085298543,28.047970042999463,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,86.695075757575751,249.78920514123254,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,5979,{"$f":"'Potteplanter over 10.000'!D71","v":32953.9},{"$f":"SUM(E66:E70)","v":0},null,{"$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,{"$f":"SUM(M66:M70)","v":471.8276515151515},{"$f":"SUM(N66:N70)","v":890.57855081237085},{"$f":"SUM(O66:O70)","v":{"$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"},{"$f":"+E15","v":2021}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":4.6228466298712201},{"$f":"+D39*100/D63","v":9.5248210378741334},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.8452126354170364},{"$f":"+D39*100/D19","v":6.7774651658414804},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":0.95410603779896308},{"$f":"+D19/D63","v":1.4053662844155017},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":28.436700206850617},{"$f":"+D30*100/D19","v":26.270990643954207},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":4976.6674392799896},{"$f":"+(-D32-D37-D41)*100/D94","v":35627.891337831934},{"$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":12.760448773270882},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":23.070347752471953},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1462690785754666},{"$f":"+D30/(-D32-D37-D41)","v":1.2998888865146696},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":3.4621174109382884},{"$f":"+D43*100/+D71","v":8.5176564837545907},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":5.929872808525273},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":21.562677646841951},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":3.2661897590361448},{"$f":"-D41*100/(+D68+D69)","v":1.7685298662545959},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":265.06462770799197},{"$f":"+D61/D69*100","v":170.82192818271324},{"$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":2021}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,12672,{"$f":"'Potteplanter over 10.000'!D113","v":37002.800000000003},0]
["Bygget i året",null,0,{"$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,12672,{"$f":"'Potteplanter over 10.000'!D118","v":37002.800000000003},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,0,{"$f":"'Potteplanter over 10.000'!D120","v":18306.900000000001},0]
["Frilandsareal (ej i årets gns.)",null,0,{"$f":"'Potteplanter over 10.000'!D121","v":0},0]
[]
["Benyttet areal brutto i gns.",null,12672,{"$f":"'Potteplanter over 10.000'!D123","v":54839.7},0,null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,8019.4,{"$f":"'Potteplanter over 10.000'!D126","v":71464.2},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,0.63284406565656559,{"$f":"'Potteplanter over 10.000'!D127","v":1.3031471725775305},{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,200.13966132129588,{"$f":"'Potteplanter over 10.000'!D128","v":206.11299084016892},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,61,{"$f":"'Potteplanter over 10.000'!D131","v":1049.5999999999999},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,45.2,{"$f":"'Potteplanter over 10.000'!D132","v":1379.3},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,106.2,{"$f":"SUM(D131:D132)","v":2428.8999999999996},{"$f":"SUM(E131:E133)","v":0},null,{"$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",2021,null,null,null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2021},null,{"$f":"+C15","v":"o/20.000"},{"$f":"+D15","v":"Best prac"},{"$f":"+E15","v":2021}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"C123","v":67146.5},{"$f":"D123","v":54839.7},{"$f":"+E123","v":0}]
[]
["OMSÆTNING",null,58679,{"$f":"'Potteplanter 10.-20.000'!D19","v":46312.3},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$17","v":873.89513973178055},844.50316103115085,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-5060.875,{"$f":"'Potteplanter 10.-20.000'!D20","v":-4046.5},0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-8.62467833466828},{"$f":"+D20*100/D$19","v":-8.7374196487758109},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-75.370644784165961,-73.787785126468606,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,53618.125,{"$f":"'Potteplanter 10.-20.000'!D22","v":42265.8},{"$f":"SUM(E19:E21)","v":0},null,{"$f":"IF(+D22<0,(-D22+E22)/-D22,(-D22+E22)/D22)","v":-1},null,{"$f":"SUM(I19:I21)","v":91.375321665331725},{"$f":"SUM(J19:J21)","v":91.262580351224187},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":798.52449494761458},{"$f":"SUM(N19:N21)","v":770.71537590468222},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-16499.5,{"$f":"'Potteplanter 10.-20.000'!D24","v":-13129.7},0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-28.11823650709794},-28.350351850372363,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-245.72390221381605},-239.41961753984796,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-15408.375,{"$f":"'Potteplanter 10.-20.000'!D25","v":-11848.4},0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-26.258755261677944,-25.583700226505702,{"$error":"#DIV/0!"},null,-229.47398598586673,-216.05515712157435,{"$error":"#DIV/0!"}]
[null,null,21710.25,{"$f":"'Potteplanter 10.-20.000'!D26","v":17287.700000000004},{"$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":36.998329896555845},{"$f":"SUM(J22:J25)","v":37.328528274346127},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":323.32660674793181},{"$f":"SUM(N22:N25)","v":315.2406012432599},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-7090.75,{"$f":"'Potteplanter 10.-20.000'!D28","v":-5121},0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-12.083965302748854},{"$f":"+D28*100/D$19","v":-11.057537630391925},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-105.60118546759698},{"$f":"+D28*1000/N$17","v":-93.381254820868833},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,14619.5,{"$f":"'Potteplanter 10.-20.000'!D30","v":12166.700000000004},{"$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":24.91436459380699},{"$f":"SUM(J26:J29)","v":26.2709906439542},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":217.72542128033484},{"$f":"SUM(N26:N29)","v":221.85934642239107},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-9055.875,{"$f":"'Potteplanter 10.-20.000'!D32","v":-7281.5},0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-15.432906150411561},{"$f":"+D32*100/D$19","v":-15.722605009900176},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-134.86741676781367},{"$f":"+D32*1000/N$17","v":-132.7778963050491},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,5563.625,{"$f":"'Potteplanter 10.-20.000'!D35","v":4885.2000000000044},{"$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":9.4814584433954288},{"$f":"SUM(J30:J33)","v":10.548385634054023},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":82.858004512521177},{"$f":"SUM(N30:N33)","v":89.081450117341973},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-2165.25,{"$f":"'Potteplanter 10.-20.000'!D37","v":-1746.4},0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-3.6899913086453417},{"$f":"+D37*100/D$19","v":-3.7709204682125481},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-32.246654702776766},{"$f":"+D37*1000/N$17","v":-31.845542554025645},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT - EBIT",null,3398.375,{"$f":"'Potteplanter 10.-20.000'!D39","v":3138.8000000000043},{"$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":5.7914671347500875},{"$f":"SUM(J35:J38)","v":6.7774651658414751},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":50.611349809744411},{"$f":"SUM(N35:N38)","v":57.235907563316331},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-401.625,{"$f":"'Potteplanter 10.-20.000'!D41","v":-331.9},0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-0.68444417934865964},{"$f":"+D41*100/D$19","v":-0.71665626626187851},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-5.9813244175050073},{"$f":"+D41*1000/N$17","v":-6.0521848223093855},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,2996.75,{"$f":"'Potteplanter 10.-20.000'!D43","v":2806.9000000000042},{"$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":5.1070229554014279},{"$f":"SUM(J39:J42)","v":6.0608088995795963},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":44.630025392239403},{"$f":"SUM(N39:N42)","v":51.183722741006946},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,2512,{"$f":"'Potteplanter 10.-20.000'!D47","v":2047},0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":4.2809182160568513},4.4199920971318631,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":37.41073622601327},37.326972977605642,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1694,{"$f":"'Potteplanter 10.-20.000'!D48","v":1383},0,null,{"$f":"+(E48-D48)/D48","v":-1},null,2.8868930963377015,2.9862477138902621,{"$error":"#DIV/0!"},null,{"$f":"+C48*1000/M$17","v":25.228418458147484},25.218956340023745,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,506,{"$f":"'Potteplanter 10.-20.000'!D50","v":447},0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":"o/20.000"},"Best Prac",{"$f":"+E15","v":2021},null,null,null,{"$f":"+C57","v":"o/20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021},null,{"$f":"+C57","v":"o/20.000"},{"$f":"+D57","v":"Best Prac"},{"$f":"+E57","v":2021}]
[]
["AKTIVER"]
["Anlægsaktiver",null,21498.625,{"$f":"'Potteplanter 10.-20.000'!D60","v":17165},0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":51.985237666318064},52.087916756438538,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$118","v":479.34103115079864},{"$f":"+D60*1000/D$118","v":463.88381419784446},{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,19856.625,{"$f":"'Potteplanter 10.-20.000'!D61","v":15788.9},0,null,{"$f":"+(E61-D61)/D61","v":-1},null,48.014762333681936,47.912083243561455,{"$error":"#DIV/0!"},null,442.73041195307729,426.69473661452645,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,41355.25,{"$f":"'Potteplanter 10.-20.000'!D63","v":32953.9},{"$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":922.07144310387594},{"$f":"SUM(N60:N62)","v":890.57855081237085},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,15447.25,{"$f":"'Potteplanter 10.-20.000'!D66","v":13017.4},0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":37.352573131585473},39.501849553467117,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$118","v":344.41741011084076},351.79499929735044,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,1399.375,{"$f":"'Potteplanter 10.-20.000'!D67","v":1169.5},0,null,{"$f":"+(E67-D67)/D67","v":-1},null,3.3837904498219693,3.5488970956396662,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,31.200965432284569,31.605716324170061,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,12341,{"$f":"'Potteplanter 10.-20.000'!D68","v":9524.1},0,null,{"$f":"+(E68-D68)/D68","v":-1},null,29.841434884325448,28.901283307893753,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,275.1593492808031,257.38863004961786,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,12167.625,{"$f":"'Potteplanter 10.-20.000'!D69","v":9242.9},0,null,{"$f":"+(E69-D69)/D69","v":-1},null,29.422201534267113,28.047970042999463,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,271.29371827994748,249.78920514123254,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,41355.25,{"$f":"'Potteplanter 10.-20.000'!D71","v":32953.9},{"$f":"SUM(E66:E70)","v":0},null,{"$f":"+(E71-D71)/D71","v":-1},null,{"$f":"SUM(I66:I70)","v":100.00000000000001},{"$f":"SUM(J66:J70)","v":100},{"$f":"SUM(K66:K70)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M66:M70)","v":922.07144310387594},{"$f":"SUM(N66:N70)","v":890.57855081237085},{"$f":"SUM(O66:O70)","v":{"$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":2021}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":8.2175177274953004},{"$f":"+D39*100/D63","v":9.5248210378741334},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":5.7914671347500812},{"$f":"+D39*100/D19","v":6.7774651658414804},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.4189008650654995},{"$f":"+D19/D63","v":1.4053662844155017},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":24.914364593806983},{"$f":"+D30*100/D19","v":26.270990643954207},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C94","v":46650.798402818153},{"$f":"+(-D32-D37-D41)*100/D94","v":35627.891337831934},{"$f":"+(-E32-E37-E41)*100/E94","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E95-D95)/D95","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C94))*100/C19","v":20.498307055644858},{"$f":"+(+D19-((-D32-D37-D41)*100/+D94))*100/D19","v":23.070347752471953},{"$f":"+(+E19-((-E32-E37-E41)*100/+E94))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.2578348497558667},{"$f":"+D30/(-D32-D37-D41)","v":1.2998888865146696},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":7.2463592893284412},{"$f":"+D43*100/+D71","v":8.5176564837545907},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":19.399893184871093},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":21.562677646841951},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":1.6387088218943331},{"$f":"-D41*100/(+D68+D69)","v":1.7685298662545959},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":163.1922827996425},{"$f":"+D61/D69*100","v":170.82192818271324},{"$f":"+E61/E69*100","v":{"$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"},{"$f":"+E15","v":2021}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,44850.375,{"$f":"'Potteplanter 10.-20.000'!D113","v":37002.800000000003},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,44850.375,{"$f":"'Potteplanter 10.-20.000'!D118","v":37002.800000000003},{"$f":"SUM(E113:E117)","v":0},null,{"$f":"+(E118-D118)/D118","v":-1}]
[]
["Lejet areal",null,22883.625,{"$f":"'Potteplanter 10.-20.000'!D120","v":18306.900000000001},0]
["Frilandsareal (ej i årets gns.)",null,0,{"$f":"'Potteplanter 10.-20.000'!D121","v":0},0]
[]
["Benyttet areal brutto i gns.",null,67146.5,{"$f":"'Potteplanter 10.-20.000'!D123","v":54839.7},0,null,{"$f":"+(E123-D123)/D123","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,89585,{"$f":"'Potteplanter 10.-20.000'!D126","v":71464.2},0,null,{"$f":"+(E126-D126)/D126","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.334172294907404,{"$f":"'Potteplanter 10.-20.000'!D127","v":1.3031471725775305},{"$f":"+E126/E123","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E127-D127)/D127","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,206.56499413964391,{"$f":"'Potteplanter 10.-20.000'!D128","v":206.11299084016892},{"$f":"+(-E24+E47-E50)*1000/E126","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1364.125,{"$f":"'Potteplanter 10.-20.000'!D131","v":1049.5999999999999},0,null,{"$f":"+(E131-D131)/D131","v":-1}]
["Investering i driftsmateriel m.v.",null,1947.375,{"$f":"'Potteplanter 10.-20.000'!D132","v":1379.3},0,null,{"$f":"+(E132-D132)/D132","v":-1}]
[]
["Investering i alt (t.kr.)",null,3311.5,{"$f":"'Potteplanter 10.-20.000'!D134","v":2428.8999999999996},{"$f":"SUM(E131:E133)","v":0},null,{"$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,2020,2021,"Egne",null,null,null,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"},null,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+C124","v":26800},{"$f":"+D124","v":20775},{"$f":"+E124","v":0}]
[]
["OMSÆTNING",null,29528.428571428572,38894.75,0,null,{"$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$17","v":1101.8070362473347},1872.1901323706377,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-5272.4285714285716,-7463.25,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-17.855432295269935},{"$f":"+D20*100/D$19","v":-19.18832233142005},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-196.73240938166313,-359.24187725631771,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,24256,31431.5,{"$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":82.144567704730065},{"$f":"SUM(J19:J21)","v":80.811677668579946},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":905.07462686567158},{"$f":"SUM(N19:N21)","v":1512.9482551143201},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-7878.2857142857147,-11356.75,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-26.680341946501919},-29.198670771762256,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-293.96588486140723},-546.65463297232247,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-6347.4285714285716,-6102.25,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-21.495991756128475,-15.689135423161224,{"$error":"#DIV/0!"},null,-236.84434968017058,-293.73044524669075,{"$error":"#DIV/0!"}]
[null,null,10030.285714285714,13972.5,{"$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":33.96823400209967},{"$f":"SUM(J22:J25)","v":35.923871473656469},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":374.26439232409371},{"$f":"SUM(N22:N25)","v":672.56317689530692},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-2886.1428571428573,-4337,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-9.7741159850797548},{"$f":"+D28*100/D$19","v":-11.150605158793924},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-107.69189765458422},{"$f":"+D28*1000/N$17","v":-208.76052948255114},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,7144.1428571428569,9635.5,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":24.194118017019917},{"$f":"SUM(J26:J29)","v":24.773266314862546},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":266.57249466950947},{"$f":"SUM(N26:N29)","v":463.80264741275579},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-5468.2857142857147,-6641,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-18.518715620298117},{"$f":"+D32*100/D$19","v":-17.074283804369486},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-204.04051172707889},{"$f":"+D32*1000/N$17","v":-319.66305655836339},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,1675.8571428571422,2994.5,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":5.6754023967218004},{"$f":"SUM(J30:J33)","v":7.6989825104930603},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":62.531982942430574},{"$f":"SUM(N30:N33)","v":144.1395908543924},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-1171,-909.5,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-3.9656698871305616},{"$f":"+D37*100/D$19","v":-2.338361861176637},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-43.694029850746269},{"$f":"+D37*1000/N$17","v":-43.778580024067388},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT",null,504.85714285714221,2085,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":1.7097325095912388},{"$f":"SUM(J35:J38)","v":5.3606206493164237},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":18.837953091684305},{"$f":"SUM(N35:N38)","v":100.361010830325},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-473.71428571428572,-435.25,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.6042651391637115},{"$f":"+D41*100/D$19","v":-1.1190456295515461},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-17.67590618336887},{"$f":"+D41*1000/N$17","v":-20.950661853188929},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,31.142857142856485,1649.75,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":0.1054673704275273},{"$f":"SUM(J39:J42)","v":4.2415750197648778},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":1.1620469083154354},{"$f":"SUM(N39:N42)","v":79.410348977136067},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,812.57142857142856,1224,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":2.751827536659587},3.1469542804620159,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":30.319829424307034},58.91696750902527,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1339,2004.5,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,4.5346131331065944,5.1536518424723132,{"$error":"#DIV/0!"},null,49.962686567164177,96.486161251504214,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,329,330,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"},null,null,null,{"$f":"+C57","v":2020},{"$f":"+D57","v":2021},{"$f":"+E57","v":"Egne"},null,{"$f":"+C57","v":2020},{"$f":"+D57","v":2021},{"$f":"+E57","v":"Egne"}]
[]
["AKTIVER"]
["Anlægsaktiver",null,9922.4285714285706,15656.75,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":55.77441942633218},64.185422047308649,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$119","v":337.16990291262135},574.55963302752298,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,7867.8571428571431,8736.25,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,44.225580573667813,35.814577952691344,{"$error":"#DIV/0!"},null,267.35436893203882,320.59633027522938,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,17790.285714285714,24393,{"$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":604.52427184466023},{"$f":"SUM(N60:N62)","v":895.1559633027523},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,2316,1505.25,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":13.018340667458967},6.1708276964702993,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$119","v":78.699029126213588},55.238532110091747,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,386,686.75,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,2.1697234445764946,2.8153568646742917,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,13.116504854368932,25.201834862385322,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,6951.4285714285716,7885.5,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,39.074294157325028,32.326897060632149,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,236.21359223300973,289.37614678899081,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,8136.8571428571431,14315.5,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,45.737641730639517,58.686918378223261,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,276.49514563106794,525.33944954128435,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,17790.285714285717,24393,{"$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":604.52427184466023},{"$f":"SUM(N66:N70)","v":895.1559633027523},{"$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,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":2.8378248161115178},{"$f":"+D39*100/D63","v":8.5475341286434627},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":1.709732509591239},{"$f":"+D39*100/D19","v":5.3606206493164246},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.6598063148427715},{"$f":"+D19/D63","v":1.5945045709834789},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":24.194118017019917},{"$f":"+D30*100/D19","v":24.773266314862546},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":29399.707792597332},{"$f":"+(-D32-D37-D41)*100/D95","v":32235.35362072544},{"$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":0.43592153412386381},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":17.121581651185725},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.0043783012994316},{"$f":"+D30/(-D32-D37-D41)","v":1.2065867326174748},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":0.17505540744547213},{"$f":"+D43*100/+D71","v":6.7632107571844378},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":1.3446829509005389},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":109.59973426341139},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":3.1396163532731167},{"$f":"-D41*100/(+D68+D69)","v":1.9604972748975271},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":96.694055268794557},{"$f":"+D61/D69*100","v":61.026509727218745},{"$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":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,29428.571428571428,27250,0]
["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,29428.571428571428,27250,{"$f":"SUM(E114:E118)","v":0},null,{"$f":"+(E119-D119)/D119","v":-1}]
[]
["Lejet areal",null,2857.1428571428573,0,0]
["Frilandsareal (ej i årets gns.)",null,58571.428571428572,36666.666666666664,0]
[]
["Benyttet areal brutto i gns.",null,26800,20775,0,null,{"$f":"+(E124-D124)/D124","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,39013.714285714283,56930.75,0,null,{"$f":"+(E127-D127)/D127","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.455735607675906,2.7403489771359806,{"$f":"+E127/E124","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,214.32023903682227,215.18687176964997,{"$f":"+(-E24+E47-E50)*1000/E127","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E129-D129)/D129","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1046.1428571428571,1969.75,0,null,{"$f":"+(E132-D132)/D132","v":-1}]
["Investering i driftsmateriel m.v.",null,627.28571428571433,1579,0,null,{"$f":"+(E133-D133)/D133","v":-1}]
[]
["Investering i alt (t.kr.)",null,1673.4285714285716,3548.75,{"$f":"SUM(E132:E134)","v":0},null,{"$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":[[77,0,77,14],[79,0,79,14],[81,0,81,15],[108,2,108,4],[149,0,149,14],[76,0,76,14],[2,0,2,14],[3,0,3,14],[5,0,5,14],[7,0,7,15],[73,0,73,14]]}
[]
[]
[]
[]
[]
["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,2020,2021,"Egne",null,null,null,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"},null,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"}]
[]
["Areal i gns.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+C124","v":28455.206896551725},{"$f":"+D124","v":28940.52},{"$f":"+E124","v":0}]
[]
["OMSÆTNING",null,25014.275862068964,27634.240000000002,0,null,{"$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$17","v":879.07552220610478},954.8632851102883,{"$error":"#DIV/0!"}]
["Salgsomkostninger",null,-2811.8275862068967,-3062.92,0,null,{"$f":"+(E20-D20)/D20","v":-1},null,{"$f":"+C20*100/C$19","v":-11.240891408216552},{"$f":"+D20*100/D$19","v":-11.083785911970077},{"$f":"+E20*100/E$19","v":{"$error":"#DIV/0!"}},null,-98.815924847400822,-105.8350022736288,{"$error":"#DIV/0!"}]
[]
["NETTOOMSÆTNING",null,22202.448275862065,24571.32,{"$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":88.759108591783445},{"$f":"SUM(J19:J21)","v":88.916214088029918},{"$f":"SUM(K19:K21)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M19:M21)","v":780.25959735870401},{"$f":"SUM(N19:N21)","v":849.02828283665951},{"$f":"SUM(O19:O21)","v":{"$error":"#DIV/0!"}}]
[]
["Personaleomkostninger",null,-6923.4827586206893,-7970.16,0,null,{"$f":"+(E24-D24)/D24","v":-1},null,{"$f":"+C24*100/C$19","v":-27.678125870192748},-28.841610986949522,{"$error":"#DIV/0!"},null,{"$f":"+C24*1000/M$17","v":-243.31162953025989},-275.39795414871605,{"$error":"#DIV/0!"}]
["Produktionsomkostninger",null,-6277.5517241379312,-6446.44,0,null,{"$f":"+(E25-D25)/D25","v":-1},null,-25.095876285817482,-23.327726762161724,{"$error":"#DIV/0!"},null,-220.61170551174806,-222.74789810272932,{"$error":"#DIV/0!"}]
[null,null,9001.4137931034456,10154.720000000001,{"$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":35.985106435773218},{"$f":"SUM(J22:J25)","v":36.746876338918675},{"$f":"SUM(K22:K25)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M22:M25)","v":316.33626231669609},{"$f":"SUM(N22:N25)","v":350.88243058521414},{"$f":"SUM(O22:O25)","v":{"$error":"#DIV/0!"}}]
[]
["Energiomkostninger",null,-2481.5517241379312,-3181.96,0,null,{"$f":"+(E28-D28)/D28","v":-1},null,{"$f":"+C28*100/C$19","v":-9.9205419250248834},{"$f":"+D28*100/D$19","v":-11.514555855344673},{"$f":"+E28*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C28*1000/M$17","v":-87.209055733088064},{"$f":"+D28*1000/N$17","v":-109.94826630620321},{"$f":"+E28*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DÆKNINGSBIDRAG",null,6519.8620689655145,6972.7600000000011,{"$f":"SUM(E26:E29)","v":0},null,{"$f":"IF(+D30<0,(-D30+E30)/-D30,(-D30+E30)/D30)","v":-1},null,{"$f":"SUM(I26:I29)","v":26.064564510748333},{"$f":"SUM(J26:J29)","v":25.232320483574},{"$f":"SUM(K26:K29)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M26:M29)","v":229.12720658360803},{"$f":"SUM(N26:N29)","v":240.93416427901093},{"$f":"SUM(O26:O29)","v":{"$error":"#DIV/0!"}}]
[]
["Kapacitetsomkostninger",null,-4128.5172413793107,-4398.5600000000004,0,null,{"$f":"+(E32-D32)/D32","v":-1},null,{"$f":"+C32*100/C$19","v":-16.504644244527956},{"$f":"+D32*100/D$19","v":-15.917065206063205},{"$f":"+E32*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C32*1000/M$17","v":-145.08828758084397},{"$f":"+D32*1000/N$17","v":-151.98621171976177},{"$f":"+E32*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RES. FØR AFSKRIVNINGER"]
[" - EBITDA",null,2391.3448275862038,2574.2000000000007,{"$f":"SUM(E30:E33)","v":0},null,{"$f":"IF(+D35<0,(-D35+E35)/-D35,(-D35+E35)/D35)","v":-1},null,{"$f":"SUM(I30:I33)","v":9.5599202662203773},{"$f":"SUM(J30:J33)","v":9.3152552775107953},{"$f":"SUM(K30:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M30:M33)","v":84.038919002764061},{"$f":"SUM(N30:N33)","v":88.94795255924916},{"$f":"SUM(O30:O33)","v":{"$error":"#DIV/0!"}}]
[]
["Afskrivninger",null,-1157.0344827586207,-1040.72,0,null,{"$f":"+(E37-D37)/D37","v":-1},null,{"$f":"+C37*100/C$19","v":-4.625496612968595},{"$f":"+D37*100/D$19","v":-3.7660525493011567},{"$f":"+E37*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C37*1000/M$17","v":-40.661608505079371},{"$f":"+D37*1000/N$17","v":-35.960653091236786},{"$f":"+E37*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["DRIFTSRESULTAT",null,1234.3103448275831,1533.4800000000007,{"$f":"SUM(E35:E38)","v":0},null,{"$f":"IF(+D39<0,(-D39+E39)/-D39,(-D39+E39)/D39)","v":-1},null,{"$f":"SUM(I35:I38)","v":4.9344236532517822},{"$f":"SUM(J35:J38)","v":5.5492027282096386},{"$f":"SUM(K35:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M35:M38)","v":43.377310497684689},{"$f":"SUM(N35:N38)","v":52.987299468012374},{"$f":"SUM(O35:O38)","v":{"$error":"#DIV/0!"}}]
[]
["Finansiering, netto",null,-258.41379310344826,-239.8,0,null,{"$f":"+(E41-D41)/D41","v":-1},null,{"$f":"+C41*100/C$19","v":-1.033065256529375},{"$f":"+D41*100/D$19","v":-0.86776404923746764},{"$f":"+E41*100/E$19","v":{"$error":"#DIV/0!"}},null,{"$f":"+C41*1000/M$17","v":-9.0814237985654405},{"$f":"+D41*1000/N$17","v":-8.2859603075549444},{"$f":"+E41*1000/O$17","v":{"$error":"#DIV/0!"}}]
[]
["RESULTAT PRIMÆR DRIFT",null,975.89655172413484,1293.6800000000007,{"$f":"SUM(E39:E42)","v":0},null,{"$f":"IF(+D43<0,(-D43+E43)/-D43,(-D43+E43)/D43)","v":-1},null,{"$f":"SUM(I39:I42)","v":3.901358396722407},{"$f":"SUM(J39:J42)","v":4.6814386789721709},{"$f":"SUM(K39:K42)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M39:M42)","v":34.295886699119251},{"$f":"SUM(N39:N42)","v":44.70133916045743},{"$f":"SUM(O39:O42)","v":{"$error":"#DIV/0!"}}]
[]
["SUPPL. OPLYSNINGER"]
["Indeholdt i kapacitetsomk.:"]
["Indirekte løn (t.kr.)",null,1323.5862068965516,1333.04,0,null,{"$f":"+(E47-D47)/D47","v":-1},null,{"$f":"+C47*100/C$19","v":5.2913232995227553},4.8238706763782897,{"$error":"#DIV/0!"},null,{"$f":"+C47*1000/M$17","v":46.514727926892959},46.061370009937626,{"$error":"#DIV/0!"}]
["Reparation/vedligeholdelse",null,1080.1724137931035,1072.28,0,null,{"$f":"+(E48-D48)/D48","v":-1},null,4.318223800478072,3.8802586935627681,{"$error":"#DIV/0!"},null,37.960448424080923,37.051165632131003,{"$error":"#DIV/0!"}]
[]
["Udgiftsført indehaverløn",null,362,371,0]
[]
[]
["BALANCE"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel",null,null,null,null,null,"Gennemsnit pr. kvm."]
[null,null,"(I 1.000 DKK)",null,null,null,"(i %)",null,"Index",null,null,null,"(DKK)"]
[null,null,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"},null,null,null,{"$f":"+C57","v":2020},{"$f":"+D57","v":2021},{"$f":"+E57","v":"Egne"},null,{"$f":"+C57","v":2020},{"$f":"+D57","v":2021},{"$f":"+E57","v":"Egne"}]
[]
["AKTIVER"]
["Anlægsaktiver",null,11245.586206896553,12315.44,0,null,{"$f":"+(E60-D60)/D60","v":-1},null,{"$f":"+C60*100/C$63","v":53.607891548737811},55.39211629455049,{"$error":"#DIV/0!"},null,{"$f":"+C60*1000/C$119","v":420.09376437378887},504.40714773945638,{"$error":"#DIV/0!"}]
["Omsætningsaktiver",null,9731.8965517241377,9917.76,0,null,{"$f":"+(E61-D61)/D61","v":-1},null,46.392108451262196,44.60788370544951,{"$error":"#DIV/0!"},null,363.547882848727,406.20465314795661,{"$error":"#DIV/0!"}]
[]
["AKTIVER I ALT",null,20977.482758620688,22233.200000000001,{"$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":783.64164722251587},{"$f":"SUM(N60:N62)","v":910.61180088741298},{"$f":"SUM(O60:O62)","v":{"$error":"#DIV/0!"}}]
[]
["PASSIVER"]
["Egenkapital",null,7547.0689655172409,7085.32,0,null,{"$f":"IF(+D66<0,(-D66+E66)/-D66,(-D66+E66)/D66)","v":-1},null,{"$f":"+C66*100/C$63","v":35.976999968767821},31.868197110627349,{"$f":"+E66*100/E$63","v":{"$error":"#DIV/0!"}},null,{"$f":"+C66*1000/C$119","v":281.93075517649618},290.19556361943421,{"$error":"#DIV/0!"}]
["Hensatte forpligtelser",null,596.51724137931035,671.6,0,null,{"$f":"+(E67-D67)/D67","v":-1},null,2.8436073490951714,3.0207077703614416,{"$f":"+E67*100/E$63","v":{"$error":"#DIV/0!"}},null,22.283691470989918,27.506921427234342,{"$error":"#DIV/0!"}]
["Langfristede gældsforpligtelser",null,6938.7586206896549,7370.84,0,null,{"$f":"+(E68-D68)/D68","v":-1},null,33.077174704568279,33.15240271305975,{"$f":"+E68*100/E$63","v":{"$error":"#DIV/0!"}},null,259.20651670954823,301.88969138284091,{"$error":"#DIV/0!"}]
["Kortfristede gældsforpligtelser",null,5895.1379310344828,7105.44,0,null,{"$f":"+(E69-D69)/D69","v":-1},null,28.102217977568724,31.95869240595146,{"$f":"+E69*100/E$63","v":{"$error":"#DIV/0!"}},null,220.22068386548153,291.01962445790349,{"$error":"#DIV/0!"}]
[]
["PASSIVER I ALT",null,20977.482758620688,22233.200000000001,{"$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":783.64164722251587},{"$f":"SUM(N66:N70)","v":910.61180088741298},{"$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":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"}]
[]
[]
["Afkastningsgrad",null,{"$f":"+C39*100/C63","v":5.8839774010556329},{"$f":"+D39*100/D63","v":6.8972527571379763},{"$f":"+E39*100/E63","v":{"$error":"#DIV/0!"}}]
["Overskudsgrad - EBIT-margin",null,{"$f":"+C39*100/C19","v":4.9344236532517858},{"$f":"+D39*100/D19","v":5.549202728209643},{"$f":"+E39*100/E19","v":{"$error":"#DIV/0!"}}]
["Aktivernes omsætningshast.",null,{"$f":"+C19/C63","v":1.1924345809217436},{"$f":"+D19/D63","v":1.2429267941636832},{"$f":"+E19/E63","v":{"$error":"#DIV/0!"}}]
["Dækningsgrad",null,{"$f":"+C30*100/C19","v":26.064564510748333},{"$f":"+D30*100/D19","v":25.232320483574004},{"$f":"+E30*100/E19","v":{"$error":"#DIV/0!"}}]
["Nulpunktsomsætning (t.kr.)",null,{"$f":"+(-C32-C37-C41)*100/C95","v":21270.125249762743},{"$f":"+(-D32-D37-D41)*100/D95","v":22507.164981900998},{"$f":"+(-E32-E37-E41)*100/E95","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E96-D96)/D96","v":{"$error":"#DIV/0!"}}]
["Sikkerhedsmargin",null,{"$f":"+(+C19-((-C32-C37-C41)*100/+C95))*100/C19","v":14.968055173580938},{"$f":"+(+D19-((-D32-D37-D41)*100/+D95))*100/D19","v":18.55334186175919},{"$f":"+(+E19-((-E32-E37-E41)*100/+E95))*100/E19","v":{"$error":"#DIV/0!"}}]
["Kapacitetsgrad",null,{"$f":"+C30/(-C32-C37-C41)","v":1.1760286114134655},{"$f":"+D30/(-D32-D37-D41)","v":1.2277974601519965},{"$f":"+E30/(-E32-E37-E41)","v":{"$error":"#DIV/0!"}}]
["Forrentning af primær drift",null,{"$f":"+C43*100/+C71","v":4.6521146648212142},{"$f":"+D43*100/+D71","v":5.8186855693287542},{"$f":"+E43*100/+E71","v":{"$error":"#DIV/0!"}}]
["Egenkapitalens forrentning",null,{"$f":"IF(C66<0,C43*100/-C66,C43*100/C66)","v":12.930802092614128},{"$f":"IF(D66<0,D43*100/-D66,D43*100/D66)","v":18.258596647716697},{"$f":"IF(E66<0,E43*100/-E66,E43*100/E66)","v":{"$error":"#DIV/0!"}}]
["Fremmedkapitalens forrentning",null,{"$f":"-C41*100/(+C68+C69)","v":2.0135256043398004},{"$f":"-D41*100/(+D68+D69)","v":1.6565029137319811},{"$f":"-E41*100/(+E68+E69)","v":{"$error":"#DIV/0!"}}]
["Likviditetsgrad",null,{"$f":"+C61/C69*100","v":165.08344105896734},{"$f":"+D61/D69*100","v":139.57981490238467},{"$f":"+E61/E69*100","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
["ØVRIGE OPLYSNINGER"]
[]
[null,null,"Gennemsnit pr. gartneri",null,null,null,"Forskel"]
[null,null,null,null,null,null,"(i %)"]
[null,null,{"$f":"+C15","v":2020},{"$f":"+D15","v":2021},{"$f":"+E15","v":"Egne"}]
[]
["AREALOPLYSNINGER I KVM."]
["Areal drivhuse primo",null,25941.642857142859,24441.759999999998,0]
["Bygget i året",null,0,0,0]
["Købt areal ",null,827.58620689655174,0,0]
["Solgt eller nedrevet areal",null,0,-26.086956521739129,0]
[]
["Areal drivhuse ultimo",null,26769.229064039409,24415.673043478258,{"$f":"SUM(E114:E118)","v":0},null,{"$f":"+(E119-D119)/D119","v":-1}]
[]
["Lejet areal",null,5911.9655172413795,7627.875,0]
["Frilandsareal (ej i årets gns.)",null,14472.413793103447,5073.913043478261,0]
[]
["Benyttet areal brutto i gns.",null,28455.206896551725,28940.52,0,null,{"$f":"+(E124-D124)/D124","v":-1}]
[]
["LØNOPLYSNINGER"]
["Timer lønnet medhjælp",null,37735.172413793101,42264.4,0,null,{"$f":"+(E127-D127)/D127","v":-1}]
["Timer lønnet medhjælp pr. kvm.",null,1.3261253924801351,1.4603884104363019,{"$f":"+E127/E124","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E128-D128)/D128","v":{"$error":"#DIV/0!"}}]
["Gennemsnitlig kostpris pr. time",null,208.9489363257548,211.34690188432816,{"$f":"+(-E24+E47-E50)*1000/E127","v":{"$error":"#DIV/0!"}},null,{"$f":"+(E129-D129)/D129","v":{"$error":"#DIV/0!"}}]
[]
["INVESTERINGSOPLYSNING"]
["Investering i driftsbygninger",null,1073.8620689655172,1184.72,0,null,{"$f":"+(E132-D132)/D132","v":-1}]
["Investering i driftsmateriel m.v.",null,708.39285714285711,986.2,0,null,{"$f":"+(E133-D133)/D133","v":-1}]
[]
["Investering i alt (t.kr.)",null,{"$f":"SUM(C132:C134)","v":1782.2549261083743},{"$f":"SUM(D132:D134)","v":2170.92},{"$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     "]