Audit and economical analysis

-жадвалTable 133

Current Assets and Their Analysis

Balanceitems	Balance line	The beginning of the period	End of the period	The differenceis +, -
Basic tools:
Balance value	012012	7 104 110 120	10 452 934 96010 452 934 960	3 348 824 840
Intangible Assets:
Balance sheetvalue	022022	417 151	345 379345 379	71 772
Total of long-term investments	030030
Study equipment	090090	--	--	--
Additional capital	100100	2 834 711 8922,834,711,892	1 572 602 3111 572 602 311	1262109581
БошқаузоқмуддатлиактивларOther long-term assets	110-120	280 492 782	567 317 310567 317 310	6331746
Total inventories of commodities	140140	819 530 511819 530 511	1 047 437 9721 047 437 972	227 907 461227 907 461
Келгуси давр харажатлариFuture expense	190190	1 366 091 169	8 441 062 2248 441 062 224	7 074 971 0557 074 971 055
Delayed expenses	200200	--	--	--
Total debtors	210210	503 338 335503 338 335	1 566 042 4041 566 042 404	1 062 704 0691 062 704 069
Пул маблағлариFunds	320320	171 917 383171 917 383	468 669 767468 669 767	296 752 384296 752 384
Short-term investment	370370	--	--	--
БошқажорийактивларOther Current assets	380380	117 495 315	160 480 738160 480 738	42 985 423
Total Assets	JA	13 198 104 65813 198 104 658	24 276 893 06524 276 893 065	11 078 788 407
Long term liabilities	490490	4 675 4904,675,490 146146	12 304 013 149	7 628 523 003
Liabilities	600600	776 820 046776 820 046	8 878 4798 878 479	1 848 646 8401 848 646 840
Total Liabilities	JM	5 452 310 1925 452 310 192	14 152 659 98914 152 659 989	8 700 349 797
Net assets	JA-JM	7 745 794 466	10 124 233 07610 124 233 076	2 378 435 610

Conclusion: The total amount of assets in the enterprise increased by 11 078 788 407 thousand UZScompared to the beginning of the period . In turn, the amount of liabilities increased by 8,700,349,797,000 UZS compared to the beginning of the year . Net asset value at the beginning of the period 745 794 7 466 thousand at the end of the period 10 124 233 076 thousand UZS. Compared to the beginning of the period, its absolute expression made up 131.0% in the relative expression of 2,378,435,610 UZS. The growth rate was 31.0 percent.

Table 134

Net assets and their effectiveness analysis³⁶

КўрсаткичларIndicators	The beginning of the period	End of the period	The difference is +, -
Net assets value , UZS thousand	7 745 794 466	10 124 233 07610 124 233 076	2 378 435 610
Total Assets, thousand	13 198 104 65813 198 104 658	24 276 893 06524 276 893 065	11 078 788 407
Authorized capital , thousandUZS	614 384 306614 384 306	828 202 670828 202 670	213818364
Netearnings, thousandUZS	3 362 225 550	5 180 801 340	1 818 575 790
Net Profit, ThousandUZS	507 693 607	974 038 284	466 344 677
Coefficient of accumulation of pure assets in total assets	0.586	0.417	-0.169
Coefficient of ratio of net assets to charter capital	12.61	12.22	-0.39
Rotational turnover ratio	0.434	0.511	0.77
Period of rotation of pure assets, days	829	705	-124
Net Profit ability,%	6.5	9.6	3.1

Conclusion: The ratio of net assets to total assets in the enterprise decreased by -0.169 compared to the beginning of the year and the net assets ratio to -0.39 compared to the beginning of the year , while the net asset rotation coefficient increased by 0.77 compared with the beginning of the period. The net turnover period declined from 829 days to 705 days. The speed of rotation has risen to 124 days. The net profitability of the net assets increased from 6.5% to 9.6%.

"Uzbekistan Railways" financial performance report (2016-2017)

IndicatorsName	2017	2016
Net sale of products (goods, works and services) (cloth NDS)	5 180 801 340	3 362 225 550
The cost of sold products (goods, works and services)	3,191,287,162	2 474 622 038
Gross benefit of sales of products (goods, works and services)	1 989 514 178	887 603 512
Period expenses	752 744 444	568 302 199
Other operating costs	178 630 359	135 306 333
Benefits of core business	1 415 400 093	454 607 646
Costs of financing activities	833 455 050	159 047 300
Income from financial activities	506 789 162	269 ​​112 080
Profit benefits (profit) can be earned up to the threshold	1 088 734 205	564 672 426
Benefits and Losses	0	0
Income tax (profit)	30,730,557	16 304 363
Other taxes and fees	83 965 344	40 674 456
Net profit of the reporting period	974 038 284	507 693 607

Refinancing capital is used to cover the costs and expenses. Funds for reserve and expense financing include own funds and short-term funds.

The source of its own funds will be used to finance long-term assets in the balance sheet with the accompanying obligation. Under the terms and conditions of the business, only long-term assets are fully distributed, while only a portion of their equity is allocated to long-term assets.

This value is defined as the sum of its working capital in the language of analysts.

UMM + UMM-UMA = O AMN

You are here: Study haven for brining cash working capital;

IPM - source of funds (line 480)

UMM - Long Term Liabilities (line 600)

UMA - Long-term assets (line 130)

Table 135

Sum of own working capital and analysis of its change 

Indicators	Balance line	The beginning of the period	End of the period	The difference is +, -
1. Source of their own resources	480480	7 745 794 466	10 124 233 07610 124 233 076	2 378 438 610
2. Long-term liabilities	600600	4,675,490 146	12 304 013 14912 304 013 149	7 628 523 003
3. Long-term assets	130130	10 219 731 945	12 593 199 96012 593 199 960	2 373 468 0152 373 468 015
4. Cash flow from own working capital		2 201 552 667	9 835 046 265	7 633 493 598

Conclusion:the company in cash at the beginning of the period 2 201 552 667 thousand UZS at the end of the period 835 046 9 265 thousand UZS. In comparison with the beginning of the period increased by 7 633 493 598 thousand UZS.   

Analysis of the company's financial stability ratio

It should be noted that in the assessment of financial stability the financial coefficients are not based on any single system. Their diverse sources have different types and content.

Financial sustainability coefficients - show how the risk of the company's owners and creditors is distributed.

As indicators of financial stability - the balance assets and liabilities structure , assets and liabilities separate indicators characterizing the relationship between the objects is provided .

Assess the financial condition and stability in the ratio h to assess the company's evaluation of the current and future state of the maliyaviy the most appropriate method.

Financial stability indicators include the following:

Financial stability of their assets and liabilities related indicators;

Financial stability theoretical term and current assets associated with the indicators.