Audit and economical analysis

Table 202

Corporate profitability analysis

Indicator name	Last year	Report year	Difference +,-	Growth %
A	2	3	4	5
Net income from sales of products (goods, works and services) (line 010)	3 362 225 550	5 180 801 340	1 818 575 790	154.0
Cost of goods sold (goods, works and services) (line 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)	887 603 512	1 989 514 178	1 131 910 666	224.2
Benefits of Key Operations (line 030-040 +090)	454 607 646	1 415 400 093	960 792 447	3.12
Benefits (loss) of gross operating activities (line100 + 110-170)	564 672 426	1 088 734 205	524 061 779	192.9
Profit (loss) until profit tax is paid (line 2120 +/- 230)	564 672 426	1 088 734 205	524 061 779	192.9
Net profit of the reporting period (line 232-250-260)	507 693 607	974 038 284	466 344 677	192.1
Average annual value of assets	13 198 104 658	24 276 893 065	11 078 788 407	183.9
Average annual value of current assets	2 978 372 713	11 683 693 105	8 705 320 392	392.3
Average annual value of long-term assets	10 219 731 945	12 593 199 960	2 373 468 015	123.2
Average annual value of fixed assets	7 104 110 120	10 452 934 960	3 348 824 840	147.1
Average annual value of turnover assets	819 530 511	1 047 437 972	227 907 461	127.8
Average annual value of own capital	7 745 794 466	10 124 233 076	2 378 438 610	130.7
Average annual value of debt	5 452 310 192	14 152 659 989	8 700 349 797	256.0
Average annual value of invested capital	614 384 306	828 202 670	213 818 364	135.0
Expenses for employees and their names	895 236 214	1 218 850 312	323 614 098	136.1
Profitability of assets	3.8	4.0	0.2	105.2
Profitability of current assets	17.0	8.3	-8.7	48.8
Profitability of long-term assets	4.9	7.7	2.8	157.1
Profitability of fixed assets	7.1	9.3	2.2	131.0
Return on circulating assets	61.9	93.0	31.1	150.2
Profitability of own capital	6.5	9.6	3.1	147.6
Profitability of debt	9.2	6.8	-2.4	73.9
Profitability of invested capital	82.5	117.6	35.1	142.5
Profitability of employees and their expenses	56.6	79.9	23.3	141.1
Sales profitability	26.3	38.4	12.1	146.0
Production efficiency	35.8	62.3	26.5	174.0
Profitability of the main activity	13.5	27.3	13.8	202.2

Conclusion: Profitability indicators and their change can be compared to last year. Thus, profitability of assets increased by 0.2 percent, profitability of long-term assets by 2.8 percent, profitability of fixed assets by 2.2 percent, profitability of profitability by 31.1 percent, own profitability by 3.1 percent, profitability by 12.1 percent, production profitability by 26.5 percent, profitability of core business by 13.8 percent increase.

Combined Indicators for Variable and Accurate Indicators Based on Factors Affecting Organizational, Technical, Economic, Labor, Marketing, Management and Innovative Innovations, which are the components of the identified profitability indicators that lead to the effectiveness and effectiveness of the asset system will be evaluated.

They can be developed in accordance with the types of profitability.

Table 203

Profitability indicators and their impact units

Profitability indicators	Impact units
Profitability of assets:	Changes in net profit;	Change of average annual value of assets.
Profitability of current assets:	Changes in net profit;	Change of average annual value of current assets.
Profitability of long-term assets:	Changes in net profit;	Change of average annual value of long-term assets.
Profitability of fixed assets:	Changes in net profit;	Change of average annual value of main assets.
Rotational Efficiency:	Changes in net profit;	Average annual value of turnover assets.
Profitability of own capital:	Changes in net profit;	Change of average annual value of own funds.
Debtability of debt capital:	Changes in net profit;	Change in the average annual amount of debt capital.
Profitability of Invested Capital:	Changes in net profit;	Changes in investment capital investment.
Profitability of employees and expenses on their behalf:	Changes in net profit;	Profitability of employees and their expenses.
Sales Profitability:	Change in gross profit of sales;	Net change in sales.
Production efficiency:	Net Profit Change;	Capital and floating capital changes.

Factors are calculated based on simple and complicated mathematical models based on the sophistication of the formula for profitability. Most commonly used methods of grafting are widely used.

Table204

Critical indicators and analysis of the factors affecting the change (chain method)

Years	Profitability indicators and their level	Effects of interaction units and their impact level
	Profitability of assets	Changes in net profit	Change of average annual value of assets
Last year	3.8	3.5	-3.3
Report year	4.0
Difference	0.2	7.3-3.8	4.0-7.3
	Profitability of current assets	Changes in net profit	Change of average annual value of current assets
Last year	17.0	32.2	-40.9
Report year	8.3
Difference	-8.7	49.2-17.0	8.3-49.2
	Profitability of long-term assets	Changes in net profit	Change of average annual value of long-term assets
Last year	4.9	4.6	-1.8
Report year	7.7
Difference	2.8	9.5-4.9	7.7-9.5
	Profitability of fixed assets	Changes in net profit	Change of average annual value of main assets
Last year	7.1	20.6	-18.4
Report year	9.3
Difference	2.2	27.7-7.1	9.3-27.7
	Return on circulating assets	Changes in net profit	Average annual value of turnover assets
Last year	61.9	57.0	-25.9
Report year	93.0
Difference	31.1	118.9-61.9	93.0-27.7
	Profitability of own capital	Changes in net profit	Change of average annual value of own funds
Last year	6.5	6.0	-2.9
Report year	9.6
Difference	3.1	12.5-6.5	9.6-12.5
	Debt potential of debt	Changes in net profit	Change in the average annual amount of debt capital
Last year	9.2	8.6	-11.0
Report year	6.8
Difference	-2.4	17.8-9.2	6.8-17.8