The net assets of an enterprise are an indicator of its stability and ability to meet its existing obligations. It is not difficult to calculate the net assets of an enterprise, it is only important to have balance sheet data at hand and be able to classify them correctly.
It is necessary
enterprise balance sheet or other other form of reporting, which reflects all the financial indicators of the organization, calculator, pen, notebook
Instructions
Step 1
Calculate the amount of assets. To do this, you need to add up non-current and current assets, capital and reserves. The following indicators are not included in the amount of assets - the value of the organization's shares redeemed from shareholders, the debts of all founders for mandatory contributions to the authorized capital. For example, an organization has a residual value of fixed assets equal to 1, 5, long-term investments - 0, 5, stocks - 0, 1, accounts receivable - 0, 6, debts of founders - 0, 3, cash - 0, 7 million rubles. Then the amount of assets is equal to 1.7 million rubles.
Step 2
Calculate the amount of liabilities. To do this, add up long-term and short-term liabilities, taking into account loans, debts to the budget, loans and other liabilities. The following indicators are not involved in calculating the amount of liabilities - deferred income, as well as the amount of capital and reserves. Suppose the company "X" has long-term loans for the amount of 0.8, loans - for 0, 3, debt to the budget - 0, 1, authorized capital - 0, 1 million rubles. Then the sum of liabilities is equal to 1.1 million rubles
Step 3
Calculate the net assets of the enterprise. Subtract the total liabilities from your assets. In our example, net assets are equal to 0.6 million rubles. This figure should be reflected in the form number three "On changes in equity", where it is compared with the same indicator for the previous quarter or year, which makes it possible to track the dynamics of improving the financial condition of the organization.
Step 4
Draw a conclusion about the general financial condition based on the number of net assets available. In the example, the company "X" has a positive, albeit small, value of net assets, which means that it is characterized by a stable financial condition.
