Audit and economical analysis

Key Performance Indicators	Line	Last year	Report year	Difference +,-
Growth %
Net sales from sales of products (goods, works and services)	010	3 362 255 550	5 180 801 340	1 818 575 790	154.0
The cost of goods sold (goods, works and services)	020	2 474 622 038	3 191 287 162	716 665 124	128.9
Gross profit (loss) of sales of products (goods, works and services) (line 010-020)	030	887 603 512	1 989 514 178	1 131 910 666	224.2
Turnover costs total (line 050 + 060 + 070 + 080) including:	040	568 302 199	752 744 444	184 442 245	132.3
Other operating costs	070	135 306 333	178 630 359	43 324 026	132.0
The deductible expenses of the reporting period after taxation	080	-	-	-	-
Other operating income	090	-	-	-	-
Benefits of Key Operations (line 030-040 +090)	100	454 607 646	1 415 400 093	960 792 447	3.12
Income from financial activities	110
Income in the form of dividends; interest income; income from finance leases; incomes from the exchange rate difference; other income from financial activities	120-160	269 112 080	506 789 162	237 677 082	188.1
Costs of financing activities:	170
Interest Charge; Interest expense on finance leases; losses from the exchange rate difference; other financial expenses	180-210	159 047 300	833 455 050	674 407 750	523.9
The financial result of the economic activity		564 672 426	1 088 734 205	524 061 779	192.9

Conclusion: From the analysis of financial results of the enterprise's economic activities, it is possible to conclude that the results of the economic activity compared to the previous year increased by 524 061 779 thousand UZS or 192.9%. These changes were mainly due to the positive differences in the main operating results. As a result, the share of financial activity in the current period increased by 188.1% and totaled 523.1%. That is, changes in shrinkage from financial operations have been increased by 3 times more.

When the items of income and expense from the general (ordinary) activity reaches a certain amount, and the nature of the operations of the undertaking's business is crucial, the nature and amount of these articles shall be disclosed.

Significant economic transactions requiring disclosure in financial statements include⁵⁵:

- reduction of the INVENTORY before the net selling price or re-evaluation of the value of fixed assets, as well as the revaluation of such revaluations;

- postponement of the activity of a business subject, as well as the cancellation of any stock of expenses;

- termination of long-term investments;

- stop the activity;

- establishment of production processes;

- to abort the resources.