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The Companys Financial Health Is The Basis Of Sustainable Development

Table 1:

Element of Financial Health Symbol Index Calculation Algorithm
Business- Stability BF 1. Inventory turnover ratio (Rit) Income / Inventories, average value
2. Return on assets ratio (Rra) Income / Property assets, average value
3. Own asset turnover ratio (Roat) Income / Own asset, average value
Integral Business- Stability Index IBFI I B F I = R i t * R r a * R o a t 3
Sustainable Profitability SP 1.  Return on sales (ROS) Margin of profit / Income
2. Return on equity (ROE) Net profit/Owner capital, average value)
3. Return on assets (ROA) (Net profit)/(Fixed asset average value)
Integral Sustainable Profitability Index ISPI I S P I = R O S * R O E * R O A 3
Financial Stability FS 1.Financial stability index (Ifs) (Owner's equity + Fixed liability) / Аssets
2. Equity to total assets ratio (Ita) Owner's equity/ Аssets
3. Current assets to equity ratio (Rcae) Floating capital / Аssets
Integral Financial Stability Index IFSI I F S I = I f s * I t a * R c a e 3
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