| № |
Indicator name |
Calculation procedure |
| 1. |
Liquidity indicators |
| 1.1 |
Absolute liquidity ratio |
(Cash + short-term financial investments) / Short-term liabilities |
| 1.2 |
Quick ratio |
(Cash + Accounts receivable + Short-term financial investments) / Short-term liabilities |
| 1.3 |
Current liquidity ratio |
Current assets / Current liabilities |
| 2. |
Indicators of business activity |
| 2.1 |
Turnover ratio of current assets |
Revenue/Average annual value of current assets |
| 2.2 |
Equity capital turnover ratio |
Revenue/Average annual equity |
| 2.3 |
Accounts receivable turnover ratio |
Revenue/Average annual receivables |
| 2.4 |
Accounts payable turnover ratio |
Total Cost of Sales/Average Annual Accounts Payable |
| 3. |
Profitability indicators |
| 3.1 |
Return on assets |
Net profit/Balance currency |
| 3.2 |
Return on equity |
Net profit/Average annual equity |
| 3.3 |
Product profitability |
Profit from sales/Total cost of sales |
| 3.4 |
Return on sales |
Profit from sales/Revenue |
| 4. |
Financial independence indicators |
| 4.1 |
Autonomy ratio |
Equity/Balance Currency |
| 4.2 |
Financial leverage level |
Long-term liabilities/Equity |
| 4.3 |
Interest payable security ratio |
Profit before tax/Interest payable |
| 5. |
Enterprise development indicators |
| 5.1 |
Weighted average cost of capital |
(Cost of Equity * Share of Equity) + (Cost of Equity * Share of Equity) |
| 5.2 |
Depreciation investment level |
Gross investment / Depreciation charge |
| 5.3 |
Net profit growth rate |
Net profit for the reporting period/Net profit for the previous period |
| 5.4 |
Revenue growth rate |
Revenue for the reporting period/Revenue for the previous period |
| 5.5 |
Asset growth rate |
Average annual value of the balance sheet currency for the reporting period/Average annual value of the balance sheet currency for the previous period |
