Legal encyclopedia. Letter P

INDICATORS FINANCIAL.

Financial indicators are used for research and analysis of financial and economic

Processes, as well as for forecasting trends and rates of development.

To assess financial stability, liquidity, profitability, business activity, property status, the situation on the securities market distinguish six main groups PF

PF stability characterize the composition of the sources of financing, the ratio of own and borrowed capital.

PF include: the ratio of long-term liabilities and attracted capital ratio ratio

The capital ratio to own, the coefficient of financial dependence, i.e. The ratio of household funds to the company's own capital, as well as the concentration ratio of attracted capital, the ratio of attracted capital to

Net economic assets.

Liquidity indicators make it possible to determine the responsibility of an enterprise to meet its current obligations.

It is necessary to distinguish the coefficient of absolute liquidity, i.e. The ratio of cash to current liabilities of the company, and the ratio of quick liquidity, i.e. The ratio of the amount of cash, receivables and short-term investments to current liabilities, and the coverage ratio, i.e. Ratio of current assets to current liabilities.

The overall efficiency of the financial and economic activities of the company, its profitability, profitability for a certain period of time, the overall effectiveness of the capital invested in it are characterized by indicators of profitability.

It is necessary to distinguish between the overall profitability, expressed in terms of the net profit of the company, the profitability of the product, i.e. Private from dividing the profit into revenue from sales; Ratio of profit from sales to the total cost of production; Return on equity; Net profit to average ratio

The amount of equity.

The factor of business activity is connected with the assessment of the efficiency of the company's current activity - these are the indicators of capital productivity, capital ratio, turnover of funds in settlements, turnover of production, stocks, etc.

The use of funds held by the company is characterized by indicators of property status. These indicators include: the depreciation rate of fixed assets, the renewal ratio, the retirement ratio, the total book value of household funds at the disposal of the firm. With the help of profitability indicators (the ratio of the difference between the net profit and dividends on preferred shares to the total number of ordinary shares), the value (the ratio of the market price of the shares to their profitability), the profitability (ratio of dividends per share to the market price of shares), the quotation coefficient of the shares (market price Shares divided by its discount price) the position of the enterprise in the securities market is assessed.