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Analysis Of The Reliability Of Modeling The Risk Of Non-Fulfillment By Bonds

Table 6:

Characteristics of the financial condition of the company Designation Formula Coefficient b 1
I Indicators of the dynamics of the company's financial condition
Revenue from the sale of products ∆ % R S P R S P t - R S P t - 1 R S P t - 1 0,229
Retained earnings ∆ % R E R E t - R E t - 1 R E t - 1 0,187
II Financial ratios
Return on assets on profit before tax R P B T S O A P B T S O A 0,478
Return on assets by net profit R N P P S O А N P P S O A 0,454
Coefficient security of short-term liabilities with profit from sales k R S R S S О 0,368
III Average values of financial ratios for 2 years of the organization
Coefficient accumulated profit k R E - R E t + R E t - 1 S O A t + S O A t + 1 0,496
Return on current assets by net profit R R S C А - R S t + R S t - 1 C А t + C А t + 1 0,420
Return on assets by profit from sales R R S S O А - R S t + R S t - 1 S O А t + S O А t + 1 0,411
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