|
General financial results, their structure, structure and indicators
1
|
Gross financial results of sales (GFR)
|
=
|
Net profit from the sale of goods (works, services) (In)
|
-
|
Cost of product sold (works, services) (Cp)
|
2
|
Financial results of the main production activities (FRMPA)
|
=
|
GFR
|
-
|
Period expenses (PE)
|
+
|
Other operating income (OOI)
|
3
|
Results of financial activity (RFA)
|
=
|
Income from financial activities (IFA)
|
-
|
Financial Operations expenses (FOE)
|
|
|
|
|
|
|
4
|
Indirect profit or loss (IP) (IL)
|
=
|
Indirect income (IP)
|
-
|
Indirect costs (IL)
|
5
|
Total financial income until tax is paid (TFIuTP)
|
=
|
Financial results of the main production activities (FRMPA)
|
+
|
Results of financial activity (RFA)
|
+
|
Indirect income (IP)
|
6
|
Net Profit (NP)
|
=
|
Total financial income until tax is paid (TFIuTP)
|
-
|
Taxes and Deductions (TD)
|
7
|
Unspecified profit (UP)
|
=
|
Net Profit (NP)
|
-
|
Dividends (D)
|
Link elements affect financial results analysts the following follows give preservation regulations.
Table 179
Financial units and their completeness
F1 / F0
|
|
ST1/ ST0
|
|
Xk1/ Xk0
|
|
A1/ A0
|
|
1
|
Net profit growth
|
>
|
Sales revenue growth
|
>
|
Private capital growth
|
>
|
Asset growth
|
>
|
100
|
1. Conditions for growth of assets
|
|
|
|
|
|
|
2. Conditions for growth of financial capacity
|
|
|
|
|
3. Conditions for Economic Growth
|
|
|
4.Favorite at development and progress states
|
Links aboveanalytics argue, what “Golden the rule" should pay attention. Without of this rules can not ensure the viability of business, business continuity, macroeconomic stability of economic development.
Table 180
Uzbek railways promotions oliyaviy result of affected units and their continuity
Indicators
|
Research First Year
|
Reporting year
|
difference
|
Growth
|
Complicity
|
Net profit
|
507 693 607
|
974 038 284
|
466 344 677
|
91.8
|
one 91.8 > 54.0
|
Net sales the falls
|
3,362,225,550
|
5 180 801 340
|
1 818 575 790
|
54.0
|
one 54 > one 30.7
|
Private equity
|
7,745,794,466
|
10 124 233 076
|
2,378,438,610
|
30.7
|
one 30.7 < 84.0
|
Assets
|
13 198 104 658
|
24,276,893,065
|
11,078,788,407
|
84.0
|
one 84.0 > 100
|
Short description: Degree of joining profits C relatively high than net income, and the ratio of net profit to private capital is low, and the ratio of private capital to assets is not supported. The overall situation in the company can be assessed positively.
Report on the execution of the financial statements of JSC "Uzbek Railways"
(2016-2017)
Rating forname
|
2017
|
2016
|
Net sales of products (goods, works and services) (NDS fabric)
|
|
|
Cost of goods sold (goods, works and services)
|
3,191,287,162
|
2,474,622,038
|
Gross profit from sales of products (goods, works and services)
|
1,989,514,178
|
887 603 512
|
Period expenses
|
752 744 444
|
568 302 199
|
Other operating expenses
|
178 630 359
|
135 306 333
|
Benefits of core business
|
1 415 400 093
|
454,607,646
|
Financing costs
|
833 455 050
|
159 047 300
|
Income from financial activities
|
506 789 162
|
269 112 080
|
Profit from profit (profit) can be obtained up to the threshold
|
1,088,734,205
|
564,672,426
|
Benefits and Losses
|
0
|
0
|
Income tax (profit)
|
30,730,577
|
16 304 363
|
Other taxes and fees
|
83 965 344
|
40 674 456
|
Net profit for the reporting period
|
974 038 284
|
507 693 607
|
Financial results, profits and indicators profitability evaluation and methods analysis
The analysis gives summary of financial results, such as bullet, vertical, horizontal, analysis trends, financial ratios and comparative analysis using the methods of factor analysis.
When reading a financial statement, it provides a general explanation of its line breakdown, the value of the generic lines that reflect the financial effectiveness, the reporting period and the same period of the previous year.
Vertical analysis financial results, a whole row different tactics and training Rk continued distinction learning and relative degree of right to of them yourself. A key aspect of this is the total amount of final financial results, including the content of profits and loss of content.
In horizontal analysis absolute and relative expression evaluated changesin sequence financial results for periodic changes to stages of formation.
Or analysis trends on basis specific financial results and structures but teaching about change and dynamics changes. The most important aspect is the assessment of changes for the year.
Financial results analysis, held external bulkheads and internal subjects. Internal analytics included in internal financial analysis and is managed only by employees of this organization.
Table 181
The system of indicators analyzed in financial analysis
1
|
Income
|
Net sales of goods
|
1.1
|
|
Other operating income
|
1.2
|
|
Income from financial activities
|
1,3
|
|
Extraordinary income
|
2
|
Costs
|
Cost of goods sold (works, services)
|
2.1
|
|
Period expenses
|
2.2
|
|
Financial expenses
|
2.3
|
|
Emergency expenses
|
3
|
Benefits and Losses
|
Gross profit (loss)
|
3.1
|
|
Operating profit (loss)
|
3.2
|
|
General economic activity at key profit (loss)
|
3.3
|
|
Profit (loss) from financial activities
|
3.4
|
|
General economic activity at key profit (lesion)
|
3.5
|
|
Extreme profit (loss)
|
3.6
|
|
Profit (loss) before tax
|
4
|
Profitability ratios
|
Return on sales
|
4.1
|
|
Cost effectiveness
|
4.2
|
|
Return on equity
|
4.3
|
|
Return on assets
|
4.4
|
|
Return on fixed assets
|
The analysis analyzes financial results (income and expenses), profit and loss indicators, profitability indicators in the current and previous year review methods and analyzes the causes and factors of change.
International Financial Reporting Standards, many enterprises in order to conduct analysis financial results the following aspects:
(a) the main factors and consequences that determine financial results;
(b) sources of financing the business of the enterprise and its activities the ratio of expected liabilities to capital;
(v) statement of financial condition business entity (at compliance with IFRS ) unrecognized resources.
Table 182
Studied at analysis financial results for indicators and their analysis
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