| No. |
Indicators |
№ factor's |
Plan(0) |
Fact(I) |
Deviation (∆) |
| 1 |
V – The net revenue, thousand $ |
|
1 500 000 |
1 923 000 |
+ 423 000 |
| 2 |
– Cost of sales, thousand $ |
|
1 110 000 |
1 375 000 |
+ 275 000 |
| 3 |
– The average cost of borrowed capital, thousand $ |
|
680 000 |
875 000 |
+ 195 000 |
| 4 |
– The average cost of equity, thousand $ |
|
1 000 000 |
1 250 000 |
+ 250 000 |
| 5 |
– The average value of non-current assets, thousand $ |
|
900 000 |
1 200 000 |
+ 300 000 |
| 6 |
– The average value of current assets, thousand $ |
|
780 000 |
925 000 |
+ 145 000 |
| 7 |
– Value of assets (capital) or balance sheet currency, thousand $ (3 + 4) и (5 + 6) |
|
1 680 000 |
2 125 000 |
+ 445 000 |
| 8 |
– Net profit, thousand $ |
|
200 000 |
350 000 |
+ 150 000 |
| 9 |
Rf – Financial profitability8/4 = (10 * 11 * 12 * 13 * 14 * 15 * 16) |
|
0.20 |
0.28 |
+ 0.08 |
| 10 |
Coefficient of financial risk (3/4) |
F1 |
0.68 |
0.70 |
0.02 |
| 11 |
The ratio of total capital to borrowed (7/3) |
F2 |
2.470588 |
2.428571 |
-0.042017 |
| 12 |
Share of immobilization capital in total capital (5/7) |
F3 |
0.535714 |
0.564706 |
0.028992 |
| 13 |
The ratio of current and non-current capital (6/5) |
F4 |
0.866667 |
0.770833 |
-0.095833 |
| 14 |
The ratio of the cost of production to current assets (2/6) |
F5 |
1.410256 |
1.486486 |
0.076230 |
| 15 |
The ratio of profit and cost of production (1/2) |
F6 |
1.363636 |
1.398545 |
0.034909 |
| 16 |
Profitability of sales (8/1) |
F7 |
0.133333 |
0.182007 |
0.048674 |
