Leanus Method for Creating Groups
This provides some useful tips for anyone who has a need to analyze groups of companies both by single name and at an aggregate level.
Check Leanus Schemes >> different from >> RED. It allows you to exclude companies that, even for just one, do not have sufficient information to complete the Leanus management reclassification schemes.
Processed Periods >> greater than or equal to ... Allows you to verify that there are a desired number of accounting periods (pay attention to the master data that have two financial years in the same year. In this way the trend analysis will be unaffected by errors due to the lack of accounting periods for some of the companies included in the study.
Reference year. It is the year, if specified, with respect to which the values or indexes specified by the user are searched. E.g. if the year is 2017, the Revenue> 1.000.000 filter will return companies with Revenues> 1.000.000 in 2017
Reference month (optional). Indicate the desired value if you intend to extract only the analyzes with a specific reference period, e.g. 12/2017
Exercise Duration (optional). Indicate the desired value if you intend to extract only the analyzes with a specification during the reference period, e.g. 08/2017 (14)
Ordinary vs Consolidated Filter >> If present, both Ordinary and Consolidated: XXX. Use the desired option to eliminate double counting in the case of Tax Codes that present both the budget in Ordinary and Consolidated format.
The other available options allow you to further refine your search.
The filters present under Personal Data, Income Statement, Balance Sheet, Cash Flow Statement and Indices allow you to further refine your search and obtain the desired selection.
The Leanus Method of Creating Groups
Here are some Filters to be taken into account for a study of a cluster and / or a market segment
COMPLETENESS PRACTICAL: Check Leanus Schemes = different from RED (the Group of analyzes RED is analyzed separately)
ALTRI FILTERS GENERAL (see previous list): At least two accounting periods or more, 12 months,
HEAD OFFICE LEGAL BUSINESSES: Region / Province: Value
DOUBLE BALANCE SHEETS: If present Ordinary and Consolidated: Value
TYPE BALANCE: Consolidated, Ordinary, Abbreviated
MANAGEMENT BALANCE SHEETS WRONG: Source Quadrature Control
MACRO-SECTORS (preferably not for ATECO): Industry, Commerce, Construction, Real Estate
- Micro-Enterprises: up to 2Mio (excluded) - (MII)
- Small-Businesses: from 2 to 10 (excluded) - (PIC)
- Medium-sized companies: from 10 to 50 (excluded) (MEI)
- Large companies: over 50 (included) (GRI)
Given the amount of data that can be processed in this way, it is advisable to establish an encoding that helps to recognize the groups from the first 10 characters.
EXAMPLE DI CODING CRITERIA DI RESEARCH
XX-YYY-MM-ZZZZZZ, where is it:
- XX = two-letter province
- YYY= three letters Sector
- MMM= three letters Size
- Zzzzz= description eg automotive
Make the necessary checks to verify that the expected result matches the objectives of your analysis
When creating the group, you choose whether to aggregate all the accounting periods of the same year (regardless of the month of the accounting period) or to distinguish not only by year but also by month / year (e.g. the data at 8/2017 and 12/2017 will be presented in two different columns).
After creating the group, check from the Summary page (Group Analysis Menu) that the number of analyzes per year is constant.
After creating the group, check if you have obtained a complete analysis for the group as well (green or orange triangle) and if not, make the necessary adjustments.