| Indicators |
Description |
Financial reporting formula |
| Liquidity and solvency ratios |
| Absolute liquidity |
A part of existing short-term liabilities can be repaid by the organization's funds in the shortest possible time through the most easily realizable property |
(1250 + 1240) / (1510 + 1520 + 1550) |
| Urgent liquidity |
A part of short-term liabilities can be repaid by the organization’s own property through its conversion into cash in a short time period |
(1250 + 1240 + 1230) / (1510 + 1520 + 1550) |
| Current liquidity |
Possibility of repayment of current (short-term) debts only with the help of current assets |
1200 / 1500 |
| Profitability ratios |
| Return on working capital |
How effectively the organization uses working capital to manufacture products |
2400 / 1200 × 100% |
| Return on sales |
Profitability or unprofitability of the organization's activities, determining part of the profit in each ruble earned by the organization |
2400 / 2110 × 100% |
| Return on assets |
Whether the assets of the organization can bring the efficiency and profitability of its activities |
2400 / ((1600 beginning of period + 1600 end of period) / 2) × 100% |
| Return on equity |
The efficiency of spending funds received from owners and investors |
2400 / 1300 × 100% |
| Asset turnover ratios |
| Asset turnover |
The intensity of the organization's use of assets |
2110 / ((1600 beginning of period + 1600 end of period) / 2) |
| Current assets turnover |
The number of applications during the period of the average balance of working capital |
2110 / ((1200 beginning of period + 1200 end of period) / 2) |
| Inventory turnover |
The number of uses during the period of the average inventory balance. The indicator of the effectiveness of reserves allows you to detect surplus ineffective reserves |
2120 / ((1210 beginning of period + 1210 end of period) / 2) |
| Accounts receivable turnover |
The rate of coverage of accounts receivable, payment for goods / work / service sold by clients |
2110 / ((1230 beginning of period + 1230 end of period) / 2) |
| Equity capital turnover |
The rate at which the organization spends its equity capital, the efficiency of the organization's resource management |
2110 / ((1300 beginning of period + 1300 end of period) / 2). |
| Accounts payable turnover |
The rate of coverage of accounts payable by the organization, payment for the purchased goods / work / service |
2110 / ((1520 beginning of period + 1520 end of period) / 2) |
