CUI · 34288430 · J22520/2015 · IAȘI

SM-ART CONSULTING SRL

Str. Petre Țuțea, Nr. 25, Bl. 917
Iași, IAȘI

FalimentPJ1 cases

ANAF Live Status

Synced 8d ago
Inactiv fiscalINREGISTRAT din data 26.03.2015

Inactivat: 12 Feb 2024

VAT payerNoNe-plătitor TVA
Cash VATNo
Split VATNo
e-FacturaNo

Source: ANAF PlatitorTvaRest v9 (public API · no auth · daily sync). Covers VAT registration, cash-basis VAT, split-payment VAT, e-Factura enrollment, and fiscal inactivity.

Revenue · 2018

393.6K RON

+41%

Net Profit · 2018

101.3K RON

+536%

Employees · 2018

4

+100%

Equity · 2018

152.6K RON

+197%

Registration

Trade Register:J22520/2015
Registered:03.04.2023
Unit type:Sediu central

Contact

Phone:0746076224

Tax Status

Non-VATIMP120IMP602

Address

Iași

IAȘI

Financial Health Score

74/100
Safe zoneImproving

Altman Z″ inputs · 2018

WC / TA
0.38
RE / TA
0.13
EBIT / TA
0.09
Eq / Liab
0.15
How is this calculated?

We apply the Altman Z″, a bankruptcy-prediction score published by Edward Altman for private, non-manufacturing companies. It combines four ratios — each captures a different aspect of financial health — and weights them:

Z″ = 6.56·X1 + 3.26·X2 + 6.72·X3 + 1.05·X4
  • X1 — Working Capital / Total Assets · short-term liquidity.
  • X2 — Retained Earnings / Total Assets · cumulative profitability.
  • X3 — EBIT / Total Assets · operating efficiency.
  • X4 — Equity / Total Liabilities · solvency buffer.

Thresholds (Altman, 2000): Distress < 1.1, Grey 1.1–2.6, Safe > 2.6.

The 0–100 score is a linear mapping of clamped Z″ in the [0, 5] range — a visual shorthand, not an additional metric. Hover any year on the chart to see the per-year breakdown.

Caveats: Romanian bilanț doesn't split liabilities into short/long-term, so we approximate current liabilities as 0.7·I7 (SME heuristic). EBIT is approximated with I16 (gross profit), since interest is bundled into I15.

Z″ over time

Distress < 1.1 · Caution 1.1–2.6 · Safe > 2.6

Financial Performance

14 years of reporting

All figures sourced from ANAF and Ministerul Finanțelor filings. Click any data point to explore.

2011 — 2024

Net turnover (revenue) & Net Profit

Assets × Liabilities

Balance Sheet Overview

Revenues vs expenses

Total revenues vs Total expenses

Since 2016

Avg. number of employees

Year 2018

Asset Breakdown

Raw Data

Raw Financial Data

YearNet turnover (revenue)Net profitTotal liabilitiesFixed assetsCurrent assetsShareholders' equityAvg. number of employeesInventoriesReceivablesCash & bank accountsPrepaid expensesDeferred revenueProvisionsPaid-in share capitalState patrimonyTotal revenuesTotal expensesGross profitGross lossNet loss
2018
393.595
+40.7%
101.298
+535.9%
1.038.345
+16.2%
5.733
-46.6%
1.185.232
+26.9%
152.620
+197.4%
4
+100.0%
938.624
+25.5%
217.639
+70.4%
28.969
-50.3%
200
+0.0%
397.969
+40.6%
292.689
+10.8%
105.280
+461.2%
0
0
2017
279.710
+23.2%
15.931
-75.2%
893.410
+151.7%
10.733
-31.8%
934.000
+149.3%
51.323
+45.0%
2
-66.7%
747.995
+163.3%
127.745
+151.9%
58.260
+45.9%
200
+0.0%
283.031
+24.6%
264.270
+64.5%
18.761
-71.8%
0
0
2016
226.989
64.343
+128.1%
355.018
+462.7%
15.733
+4878.8%
374.677
+1007.7%
35.392
+222.2%
6
-100.0%
284.037
+1840.0%
50.721
+164.4%
39.919
200
+0.0%
227.229
+632.3%
160.616
+414.3%
66.613
+12.1%
0
0
2015
28.214
63.092
316
33.825
-28.951
29.151
14.641
19.184
200
31.028
31.229
59.443
0
0
SM-ART CONSULTING SRL · CUI 34288430 | entitate