{
    "data": {
        "items": [
            {
                "value": "KPI0008",
                "summary": "Forschungskostenquote",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0009",
                "summary": "Umsatzkosten zu Gesamtkosten",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0011",
                "summary": "Abschreibungsquote",
                "unit": "percentage",
                "circle": 50,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0015",
                "summary": "Umsatz pro Mitarbeiter",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0016",
                "summary": "Stille Reserven",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0022",
                "summary": "Rücklagenintensität",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0038",
                "summary": "Durchschnittliche Anlagenrendite",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0055",
                "summary": "Umsatzkosten zu Vorräten",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPI0077",
                "summary": "Kapitalbindung",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB10",
                "summary": "EBIT",
                "unit": "percentage",
                "circle": 30,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB105",
                "summary": "Kapilendo KPI 1",
                "unit": "x",
                "circle": 2.31,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB106",
                "summary": "Kapilendo KPI 2",
                "unit": "x",
                "circle": 33.3,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB107",
                "summary": "Kapilendo KPI 3",
                "unit": "x",
                "circle": 211,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB108",
                "summary": "Kapilendo Reifeindex",
                "unit": "x",
                "circle": 14.61,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB108_01.svg"
                    },
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB108_01.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB108.mp4"
                    }
                ]
            },
            {
                "value": "KPIB11",
                "summary": "EBITDA",
                "unit": "percentage",
                "circle": 40,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB12",
                "summary": "Gewinn vor Steuern",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB12.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB12.mp4"
                    }
                ]
            },
            {
                "value": "KPIB13",
                "summary": "Jahresüberschuss (Gewinn)",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB13.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/JwWc8EApE3o"
                    }
                ]
            },
            {
                "value": "KPIB14",
                "summary": "Finanzergebnis",
                "unit": "percentage",
                "circle": 5,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB14.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB14.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/miPWY04B1EI"
                    }
                ]
            },
            {
                "value": "KPIB15",
                "summary": "Net operating profit after taxes (NOPAT)",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB15.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB15.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/pWoA7mAnrGQ"
                    }
                ]
            },
            {
                "value": "KPIB16",
                "summary": "Steuerquote",
                "unit": "percentage",
                "circle": 30,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB16.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB16.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/3Isw5sR-8Xc"
                    }
                ]
            },
            {
                "value": "KPIB17",
                "summary": "Abschreibungsintensität",
                "unit": "percentage",
                "circle": 30,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB17.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB17.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/qZf1guaz4RQ"
                    }
                ]
            },
            {
                "value": "KPIB18",
                "summary": "Abschreibungsstruktur",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB19",
                "summary": "Personalintensität",
                "unit": "percentage",
                "circle": 80,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB19.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB19.mp4"
                    }
                ]
            },
            {
                "value": "KPIB20",
                "summary": "Arbeitsintensität",
                "unit": "percentage",
                "circle": 80,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB20.svg"
                    }
                ]
            },
            {
                "value": "KPIB21",
                "summary": "Nettoverschuldung",
                "unit": "percentage",
                "circle": 50,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB21.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB21.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/aAuYjM_9EnI"
                    }
                ]
            },
            {
                "value": "KPIB22",
                "summary": "Goodwill",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB23",
                "summary": "durchschnittlicher Lagerbestand",
                "unit": "percentage",
                "circle": 60,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB23.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB23.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/DlBj04pd_W8"
                    }
                ]
            },
            {
                "value": "KPIB24",
                "summary": "Investiertes Kapital",
                "unit": "percentage",
                "circle": 25,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB24.svg"
                    }
                ]
            },
            {
                "value": "KPIB25",
                "summary": "Rückstellungsquote",
                "unit": "percentage",
                "circle": 30,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB25.svg"
                    }
                ]
            },
            {
                "value": "KPIB26",
                "summary": "Vorratsintensität",
                "unit": "percentage",
                "circle": 60,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB26.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB26.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/9nWnZQ5AXgk"
                    }
                ]
            },
            {
                "value": "KPIB27",
                "summary": "Anlagenabnutzungsgrad",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB28",
                "summary": "Materialkostenintensität",
                "unit": "percentage",
                "circle": 80,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB28.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB28.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/9L11j2IZNEo"
                    }
                ]
            },
            {
                "value": "KPIB30",
                "summary": "Cash Flow aus operativer Geschäftstätigkeit",
                "unit": "percentage",
                "circle": 40,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB30.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB30.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/dtvXG0AYQo0"
                    }
                ]
            },
            {
                "value": "KPIB31",
                "summary": "Cash Flow aus Investitionstätigkeit",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB31.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/VD6mnTUlw3A"
                    }
                ]
            },
            {
                "value": "KPIB32",
                "summary": "Cash Flow aus Finanzierungstätigkeit",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": []
            },
            {
                "value": "KPIB33",
                "summary": "Free Cash Flow",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB33.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/TbBtuKAhgdI"
                    }
                ]
            },
            {
                "value": "KPIB34",
                "summary": "Cash Flow",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB34.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/uJuJ940Cm9Y"
                    }
                ]
            },
            {
                "value": "KPIB35",
                "summary": "Capex zu Abschreibungen",
                "unit": "percentage",
                "circle": 250,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB35.svg"
                    }
                ]
            },
            {
                "value": "KPIB36",
                "summary": "Capex zu Umsatz",
                "unit": "percentage",
                "circle": 25,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB36.svg"
                    }
                ]
            },
            {
                "value": "KPIB40",
                "summary": "EBIT-Marge",
                "unit": "percentage",
                "circle": 30,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB40.svg"
                    },
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/JDmpt_6PQk0"
                    }
                ]
            },
            {
                "value": "KPIB41",
                "summary": "EBITDA-Marge",
                "unit": "percentage",
                "circle": 40,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB41.svg"
                    }
                ]
            },
            {
                "value": "KPIB42",
                "summary": "Rohertragsmarge",
                "unit": "percentage",
                "circle": 90,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB42.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB42.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/jqbNR0yTtoE"
                    }
                ]
            },
            {
                "value": "KPIB43",
                "summary": "Gesamtkapitalrendite",
                "unit": "percentage",
                "circle": 25,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB43.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB43.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/u5BcnzrU4K4"
                    }
                ]
            },
            {
                "value": "KPIB44",
                "summary": "Return on Capital Employed (ROCE)",
                "unit": "percentage",
                "circle": 50,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB44.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB44.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/GupcACBqi1o"
                    }
                ]
            },
            {
                "value": "KPIB45",
                "summary": "Eigenkapitalrendite (ROE)",
                "unit": "percentage",
                "circle": 40,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB45.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB45.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/6OP0EzqysCE"
                    }
                ]
            },
            {
                "value": "KPIB46",
                "summary": "Return on Invested Capital (ROIC)",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB46.svg"
                    }
                ]
            },
            {
                "value": "KPIB47",
                "summary": "Return on Investment (ROI)",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB47.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB47.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/aHnw40JMpXs"
                    }
                ]
            },
            {
                "value": "KPIB48",
                "summary": "Umsatzrendite",
                "unit": "percentage",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB48.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB48.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/77Faod8NgvI"
                    }
                ]
            },
            {
                "value": "KPIB50",
                "summary": "Cash Flow-Marge",
                "unit": "percentage",
                "circle": 10,
                "visible": false,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB50.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB50.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/_ffxuO_oQH0"
                    }
                ]
            },
            {
                "value": "KPIB51",
                "summary": "Reinvestitionsquote",
                "unit": "percentage",
                "circle": 250,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB51.svg"
                    }
                ]
            },
            {
                "value": "KPIB52",
                "summary": "Working Capital zu Umsatz",
                "unit": "percentage",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB52.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB52.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/vKK8E-gAf-o"
                    }
                ]
            },
            {
                "value": "KPIB53",
                "summary": "Umschlagshäufigkeit der Vorräte",
                "unit": "x",
                "circle": 10,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB53.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB53.mp4"
                    }
                ]
            },
            {
                "value": "KPIB54",
                "summary": "Sachanlagenbindung",
                "unit": "percentage",
                "circle": 50,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB54.svg"
                    }
                ]
            },
            {
                "value": "KPIB60",
                "summary": "Umschlagshäufigkeit des Sachanlagevermögens",
                "unit": "x",
                "circle": 10,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB61",
                "summary": "Umschlagshäufigkeit des Umlaufvermögens",
                "unit": "x",
                "circle": 10,
                "visible": true,
                "links": [
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB61.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/vwjsGWRymS4"
                    }
                ]
            },
            {
                "value": "KPIB62",
                "summary": "Umschlagshäufigkeit des Gesamtvermögens",
                "unit": "x",
                "circle": 5,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB62.svg"
                    }
                ]
            },
            {
                "value": "KPIB63",
                "summary": "Debitorenumschlag",
                "unit": "x",
                "circle": 10,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB63.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB63.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/i3icPSldi6k"
                    }
                ]
            },
            {
                "value": "KPIB64",
                "summary": "Debitorenlaufzeit",
                "unit": "days",
                "circle": 60,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB64.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB64.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/T6hAxtg2T0o"
                    }
                ]
            },
            {
                "value": "KPIB65",
                "summary": "Kreditorenlaufzeit",
                "unit": "days",
                "circle": 120,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB65.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB65.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/As8TCDoHW8A"
                    }
                ]
            },
            {
                "value": "KPIB65X",
                "summary": "Kreditorenlaufzeit",
                "unit": "days",
                "circle": 120,
                "visible": false,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB65.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB65.mp4"
                    }
                ]
            },
            {
                "value": "KPIB66",
                "summary": "Lagerdauer",
                "unit": "days",
                "circle": 250,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB66.svg"
                    }
                ]
            },
            {
                "value": "KPIB66X",
                "summary": "Lagerdauer",
                "unit": "days",
                "circle": 250,
                "visible": false,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB66.svg"
                    }
                ]
            },
            {
                "value": "KPIB67",
                "summary": "Kapitalbindungsdauer",
                "unit": "days",
                "circle": 180,
                "visible": true,
                "links": []
            },
            {
                "value": "KPIB68",
                "summary": "Umschlagshäufigkeit der Kreditoren",
                "unit": "x",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB68.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB68.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/LXSWqx7gJDU"
                    }
                ]
            },
            {
                "value": "KPIB69",
                "summary": "Gesamtkapitalumschlag",
                "unit": "x",
                "circle": 5,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB69.svg"
                    }
                ]
            },
            {
                "value": "KPIB70",
                "summary": "Eigenkapitalquote",
                "unit": "percentage",
                "circle": 60,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB70.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB70.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/qamhLdprGSU"
                    }
                ]
            },
            {
                "value": "KPIB71",
                "summary": "Fremdkapitalquote",
                "unit": "percentage",
                "circle": 80,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB71.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB71.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/bB-0tNkAp7s"
                    }
                ]
            },
            {
                "value": "KPIB72",
                "summary": "Verschuldungsgrad",
                "unit": "percentage",
                "circle": 10,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB72.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB72.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/Y5X3jJaqs1E"
                    }
                ]
            },
            {
                "value": "KPIB73",
                "summary": "Fremdkapitalstruktur",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB74",
                "summary": "Dynamischer Verschuldungsgrad",
                "unit": "years",
                "circle": 20,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB74.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB74.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/kQaBM2mnpYg"
                    }
                ]
            },
            {
                "value": "KPIB75",
                "summary": "Umlaufvermögen (Working Capital)",
                "unit": "euro",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB76",
                "summary": "Liquidität 2. Grades",
                "unit": "percentage",
                "circle": 150,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB76.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB76.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/sG4CT8XQe9E"
                    }
                ]
            },
            {
                "value": "KPIB77",
                "summary": "Liquidität 3. Grades",
                "unit": "percentage",
                "circle": 250,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB77.svg"
                    }
                ]
            },
            {
                "value": "KPIB78",
                "summary": "Vermögensstruktur",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB79",
                "summary": "Anlagenintensität",
                "unit": "percentage",
                "circle": 80,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB79.svg"
                    }
                ]
            },
            {
                "value": "KPIB80",
                "summary": "Umlaufintensität",
                "unit": "percentage",
                "circle": 90,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB80.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB80.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/4O1g0yEtdGM"
                    }
                ]
            },
            {
                "value": "KPIB81",
                "summary": "Finanzkraft (Innenfinanzierungsgrad)",
                "unit": "percentage",
                "circle": 70,
                "visible": false,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB81.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB81.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/CvY--aRHgiU"
                    }
                ]
            },
            {
                "value": "KPIB82",
                "summary": "Investitionsdeckung",
                "unit": "percentage",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB82.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB82.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/oYfFJYkDX0A"
                    }
                ]
            },
            {
                "value": "KPIB83",
                "summary": "Abschreibungsquote",
                "unit": "percentage",
                "circle": 50,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB84",
                "summary": "Goldene Bilanzregel",
                "unit": "x",
                "circle": 5,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB84.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB84.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/NhzPgFn83oY"
                    }
                ]
            },
            {
                "value": "KPIB85",
                "summary": "Goldene Finanzierungsregel (Langfristiges Vermögen/Langfristiges Kapital <=1)",
                "unit": "x",
                "circle": 2,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB85.svg"
                    }
                ]
            },
            {
                "value": "KPIB86",
                "summary": "Goldene Finanzierungsregel (Kurzfristiges Vermögen/Kurzfristiges Kapital >=1)",
                "unit": "x",
                "circle": 2,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB87",
                "summary": "Anlagendeckungsgrad I",
                "unit": "percentage",
                "circle": 200,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB87.svg"
                    }
                ]
            },
            {
                "value": "KPIB88",
                "summary": "Anlagendeckungsgrad II",
                "unit": "percentage",
                "circle": 250,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB89",
                "summary": "Tilgungsfähigkeit",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB90",
                "summary": "Dynamisches Betriebsergebnis",
                "unit": "percentage",
                "circle": 40,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB90.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB90.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/CPz5kD7OqmM"
                    }
                ]
            },
            {
                "value": "KPIB91",
                "summary": "Zinsdeckungsgrad (Zinslastquote)",
                "unit": "percentage",
                "circle": 30,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB91.svg"
                    }
                ]
            },
            {
                "value": "KPIB92",
                "summary": "Liquidität",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB93",
                "summary": "Finanzierung",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB94",
                "summary": "Vermögen",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB95",
                "summary": "Gesamtkapitalrendite",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB96",
                "summary": "Umsatzrentabilität",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB97",
                "summary": "Kapitalumschlag",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB98",
                "summary": "Insolvenzfrühwarnindikator",
                "unit": "x",
                "circle": 3,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIB98.svg"
                    },
                    {
                        "rel": "video",
                        "href": "kpi/videos/KPIB98.mp4"
                    },
                    
                    {
                        "rel": "youtube",
                        "href": "https://youtu.be/UqtU3AFvchQ"
                    }
                ]
            },
            {
                "value": "KPIB99",
                "summary": "Mietaufwandsquote",
                "unit": "percentage",
                "circle": 50,
                "visible": false
            },
            {
                "value": "KPIBWA01",
                "summary": "Vermögenslage",
                "unit": "percentage",
                "circle": 20,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIBWA02",
                "summary": "Ertragslage",
                "unit": "percentage",
                "circle": 10,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIBWA03",
                "summary": "Wertschöpfung",
                "unit": "percentage",
                "circle": 40,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIBWA04",
                "summary": "Liquiditätslage",
                "unit": "percentage",
                "circle": 50,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIBWA05",
                "summary": "Finanzlage",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIBWA06",
                "summary": "Kurzfristige Verschuldung",
                "unit": "euro",
                "circle": 0.2,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIBWA07",
                "summary": "Wachstum der Gesamtleistung",
                "unit": "percentage",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIBWA",
                "summary": "BWA Score",
                "unit": "x",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIBWA.svg"
                    }
                ]
            },
            {
                "value": "KPIR0010",
                "summary": "bereinigtes Nettoumlaufvermögen (BNUV)",
                "unit": "euro",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIR0010.svg"
                    }
                ]
            },
            {
                "value": "KPIR0011",
                "summary": "BNUV-Effizienz",
                "unit": "x",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIR0011.svg"
                    }
                ]
            },
            {
                "value": "KPIR0012",
                "summary": "Verschuldungskapazität 7 Jahre (Zinssatz pauschal 7 %)",
                "unit": "euro",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIR0012.svg"
                    }
                ]
            },
            {
                "value": "KPIR0013",
                "summary": "Verschuldungskapazität 15 Jahre (Zinssatz pauschal 7 %)",
                "unit": "euro",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIR0013.svg"
                    }
                ]
            },
            {
                "value": "KPIR0014",
                "summary": "Summe zinstragendes Fremdkapital",
                "unit": "euro",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIR0015",
                "summary": "Auslastung Kapitaldienstfähigkeit",
                "unit": "percentage",
                "circle": 100,
                "visible": true,
                "links": [
                    {
                        "rel": "formula",
                        "href": "kpi/formulas/KPIR0015.svg"
                    }
                ]
            },
            {
                "value": "KPIR0016",
                "summary": "Zusätzliche Verschuldungskapazität",
                "unit": "euro",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB101",
                "summary": "Energiekostenquote",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB102",
                "summary": "Break-Even-Umsatz",
                "unit": "euro",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIL001G",
                "summary": "CANEI.limits - Kreditlimit Empfehlung als Note",
                "unit": "grade",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIL001P",
                "summary": "CANEI.limits - Kreditlimit Empfehlung in Prozent",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIL002",
                "summary": "CANEI.limits - Zusätzliche Verschuldungskapazität",
                "unit": "euro",
                "circle": 0,
                "visible": false,
                "links": []
            },
            {
                "value": "KPIB98P",
                "summary": "Insolvenzfrühwarnindikator - Empfehlung in Prozent",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR001",
                "summary": "Creditreform - Eigenkapitalquote (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR002",
                "summary": "Creditreform - Schuldendienstfähigkeit (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR003",
                "summary": "Creditreform - Return on Investment (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR004",
                "summary": "Creditreform - Quote der flüssigen Mittel",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR005",
                "summary": "Creditreform - Kapitalbindungsdauer (Tage)",
                "unit": "days",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR006",
                "summary": "Creditreform - Zinsaufwand zum Fremdkapital (%) ",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR007",
                "summary": "Creditreform - Quote Verbindlichkeiten (%) ",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR008",
                "summary": "Creditreform - Quote Verbindl. aus Lieferungen und Leist. (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR009",
                "summary": "Creditreform - Erfolgsquote (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR010",
                "summary": "Creditreform - Liquidität I. Grades (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR011",
                "summary": "Creditreform - Quote Rückstellungen (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR012",
                "summary": "Creditreform - Fremdfinanzierungsgrad Anlagevermögen (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR013",
                "summary": "Creditreform - Kapitalbindung 2 (Rohergebnis)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR014",
                "summary": "Creditreform - Kapitalbindung (%)",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            },
            {
                "value": "KPICR015",
                "summary": "Creditreform - Skontoquote",
                "unit": "percentage",
                "circle": 100,
                "visible": false,
                "links": []
            }
        ]
    }
}
