Audit and economical analysis

Reporting year	Difference    +, -
Growth
1	Income (million):	3  631 337 630	five     687     590 502	2    056    252,872	156
	Net sales of goods	3,362,225,550	5 180 801 340	1 818 575 790	154.0
	Other operating income	0	0	0	0
	Income from financial activities	269 ​​112 080	506 789 162	237 677 082	188.0
	Extraordinary income	0	0	0	0
2	Expenditures (million UZS)	3     337    277,870	four     +956    117,015	one     618     939 145	148.
	Cost of goods sold (works, services)	2,474,622,038	3,191,287     162	716 665     124	128.9
	Period expenses	568 302 199	752 744 444	184,442,245	132.3
	Other operating expenses	135 306 333	178 630 359	43 324 026	132.0
	Financial expenses	159 047 300	833 455 050	674 407 750	523.9
	Emergency expenses	0	0	0	0
3	Profit and loss (million USD):
	Gross profit from sales of products (goods, works and services)	887 603 512	1,989,514     178	1,131,910     666	224.2
3.5	Operating profit (loss)	454,607,646	1 415 400 093	960 792 447	3.12
3.6	Profit from profit (profit) can be obtained up to the threshold	564,672,426	1,088,734     205	524 061     +779	193.0
3.7	Income tax	16 304 363	30 730 577	14,426,214	188.4
3.8	Other taxes and fees	40     674 456	83     965 344	43 290 888	206.0
3.9	Net profit	507     693,607	974     038 284	466     344 677	192.1
four	Profitability indicators,%
4.1	Return on sales	26.3	38.3	12.0	145.8
4.2	Cost effectiveness	35.8	62.3	+26,5	174.0
4.3	Return on equity	6.5	9.6	3.1	147.6
4.4	Return on assets	3.8	4.0	0.2	105.2

 

Conclusion:   the amount of profit before income tax returns is 93% or 524  061 Increased by 779,000 UZS.

Net profit was 466, which is 92.1% more than in the previous year.     344     Increased by 677 thousand UZS.

The profile of selected and analyzed types of profitability can also be assessed positively.   Thus, the profitability of sales increased by 12% compared with the previous year, profitability increased by 26.5% compared with the previous year, capital gains by 3.1% and return on assets by 0.2%.

Table 183

Balancing balance of the railways of Uzbekistan (2016-2017)

Indicators name	2017	2016	Change	Growth
ACTIVE
1. Long-term assets	12,593 199,960	10,219,731,945	2     373    468,015	123.2
2. Current assets	11 683 693 105	2 978 372 713	8 705    320 392	392.3
Total balance sheet assets	24,276,893,065	13 198 104 658	11 078   788 407	183.9
PASSIVE
Sources of our resources	10 124 233 076	7,745,794,466	2     378   438,610	130.7
2. Obligations	14,152,659,989	5 452 310 192	8 700   349 797	259.7
Total balance sheet liabilities	24,276,893,065	13 198 104 658	11 078   788 407	183.9

Table 184

Report on the execution of the financial statements of JSC "Uzbek Railways" (2016-2017)

Indicators name	2017	2016	Change	Growth
Net sales of products (goods, works and services) (NDS fabric)	5 180 801 340	3,362,225,550	1818  575,790	154
Cost of goods sold (goods, works and services)	3,191,287,162	2,474,622,038	716   665 124	128.9
Gross profit from sales of products (goods, works and services)	1,989,514,178	887 603 512	1101   910 666	224.2
Period expenses	752 744 444	568 302 199	184   442,245	132.3
Other operating expenses	178 630 359	135 306 333	43   324 026	131
Benefits of core business	1 415 400 093	454,607,646	960   792 447	311
Financing costs	833 455 050	159 047 300	674   407 750	523
Income from financial activities	506 789 162	269 ​​112 080	237   677,082	188.1
Profit from profit (profit) can be obtained up to the threshold	1,088,734,205	564,672,426	524   061 779	192.9
Benefits and Losses	0	0	0	0
Income tax (profit)	30,730,577	16 304 363	14   426 214	187.5
Other taxes and fees	83 965 344	40 674 456	43   290 888	207
Net profit for the reporting period	974 038 284	507 693 607	466   344 677	192.1

 

 Revenue analysis  main and minor activities

The main activity of the company is one of the most   widely used and significant indicators.   On the basis of this type of activity, the procedures for taxation of enterprises, their rates, a number of privileges and peripheral devices are determined.

In accordance with the requirements of existing legal acts, the procedure for determining the type of activity is as follows:

In determining the main activity   major factor   is an   share   arrived   or value added tax. An increase in profits from the very   high value added tax, or determined   as a type of activity.

Statistical agencies   rely on   sources presented   statistical   reports   to determine the main types   of business.   The type of activities the agency statistics bases on the organization shtirokisiz, independent sales, net income of the size determined.           

In some cases, it must be installed quarterly, and in others - quarterly.

The following are the main and joint activities in the Tax Code of the Republic of Uzbekistan:

The main type of activity of the legal entity - the end of the reporting period, total sales of the proportion of net income will dominate the activity is.  

Together, products produced as a result of joint activities - goods (works, services) is.

The main analyzes of income from activities in the current period (ERS of goods, works and services) net revenue from sales of volume, sales of products (goods, works and services), tananrxi production, expenses, operating income and expenses for the analysis period of the current "M (ERS works services), as well as the procedure for forming financial results . ” Therefore, the content of the above is slightly different.                 

The content of the main and non-core activities is not considered to the same extent as the financial indicators of the core business.

The financial result of the main activity is gross profit (loss) of the product (goods, works and services) (trade line 030 + 060 + 070 + 080), other income from basic operations (line 090) This is so.       

Thus, we can conclude that the main type of activity can be determined on the basis of the nature of the enterprise’s activities (production, trade, catering, leasing, etc.), Taxation, benefits and peripherals.

It is important to understand the meaning of awareness when recognizing sleep.

Sales mean - in order to sell, exchange, gratuitous transfer of goods for shipment works, goods and services, as well as the security of title to the pledge, taken by the buyer as a hostage to transfer the equipment.   Invoices, works or services for the sale of certificates, send is performed, the delivery of goods, services, receipts, checks and other documents confirming the sale of those who approved from.