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Assessment Of The Financial Condition Of Agro-Industrial Corporations

Table 2:

Financial condition ratios Date of financial statement
01.01.16 01.01.17 01.07.17 01.01.18 01.07.18
1. Obligatory:
leverage ratio (Н>=0,4) 0,22 0,45 0,33 0,17 0,17
working capital financed by equity to total assets ratio (Н>=0,1) -0,66 -0,06 0,02 -0,74 -0,59
current ratio (Н>=1,5) 0,6 0,94 1,21 0,7 0,74
quick assets ratio (Н>=0,5) 0,14 0,2 0,26 0,23 0,19
profitability of sales (Н>=0,05) 0,24 0,42 0,3 0,11 0,2
net profit margin (Н>=0,01) 0,45 0,59 0,33 0,05 0,63
working capital turnover (Н>1) 0,52 0,9 0,4 0,9 0,08
2. Recommended:
absolute liquidity ratio (Н>=0,05) 0 0 0,15 0 0,03
Material assets turnover(Н from 60 to 120 days 693 561 1 394 302 2 056
Maturity of accounts receivable(Н<75 days) 156 85 107 136 482
Maturity of account payable(Н<75 days) 1009 248 248 55 702
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